Bill > S04904

This bill establishes a new tax credit for attorneys who provide pro bono (free) legal services to veterans and disabled veterans, offering a tax credit of up to $1,500 annually for lawyers who complete at least 50 hours of qualifying legal work in a taxable year. The qualifying legal services are broad and include assistance with veteran's benefits and appeals, military discharge upgrades, public benefits, evictions and foreclosures, and consumer debt issues. The bill defines "veteran" and "disabled veteran" by referencing existing definitions in the civil service law. Attorneys can carry forward unused credits for up to ten subsequent tax years, though the credit cannot reduce their tax liability below zero. The attorney general and tax commissioner are tasked with developing rules to define eligible cases and review attorneys' submitted hours. The tax credit will become effective for taxable years beginning on or after January 1, 2026, and is designed to incentivize attorneys to provide crucial legal support to veterans who might otherwise struggle to access legal assistance.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S4904