Bill > S03593

This bill establishes a legal services veterans tax credit of up to $1,500 for any attorney who performs a minimum of fifty hours of pro bono legal services to a veteran or disabled veteran during a taxable year. The eligible services include, but are not limited to, veteran's benefits and appeals, military discharges and upgrades, public benefits, evictions and foreclosures, and consumer debt issues. The credit can be claimed and carried over for up to ten succeeding taxable years, but cannot be used to reduce the tax liability below zero. The bill also directs the Attorney General and the Commissioner of Taxation and Finance to promulgate necessary rules and regulations to define the qualifying civil cases and services, as well as the procedures for the screening and review of hour submissions by attorneys.