Bill > A05211

This bill provides a tax credit for the cost of fishing and hunting licenses issued to volunteer firefighters and volunteer ambulance workers in New York. The credit is available to resident taxpayers who have served as active volunteer firefighters or volunteer ambulance workers for the previous 12 consecutive months. If the credit amount exceeds the taxpayer's tax for the year, the excess can be carried over to the following year or years. The bill would take effect immediately and apply to taxable years beginning on or after January 1, 2022.