Bill > S00314

This bill provides a personal income tax credit for active-duty members of the United States armed forces to offset the cost of hunting and fishing licenses in New York State. Specifically, service members can claim a tax credit equal to the amount they pay for hunting and/or fishing licenses, privileges, tags, and permits issued under the state's environmental conservation law. If the credit amount exceeds the taxpayer's tax liability for a given year, the excess can be carried forward to future tax years. The credit is designed to partially reimburse military personnel for recreational licensing fees, recognizing their service. The bill will take effect for taxable years beginning on or after January 1, 2027, meaning active-duty service members can first claim this credit on their 2027 state income tax returns. This provision aims to provide a small financial benefit to military members and potentially encourage outdoor recreational activities among service personnel.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S314