Bill > S02634

This bill amends the New York state tax law to provide a tax credit to certain landowners who allow snowmobile access on their property in the form of a state-funded snowmobile trail. The credit is equal to 10 cents per linear foot of the trail, up to a maximum of $750 per year. Eligible landowners can claim the credit on their personal income tax return, and any excess credit can be carried over to future years or refunded. The bill aims to encourage landowners to grant access for snowmobile trails, which are often funded by the state.