Bill > A1474

Introduced Session

This bill establishes a five year pilot program, administered by the Division of Taxation, in consultation with the Commissioner of Environmental Protection, to allow resident taxpayers who own eligible homesteads to apply for gross income tax credits to promote the opening of a limited number of eligible homesteads for lawful hunting activities. The amount of the credit would be equal to $1,500 for the first 10 acres of huntable property opened for hunting, with an additional $200 credit for each additional acre of huntable property that is opened for hunting. The bill defines an "eligible homestead" as a dwelling house and the land on which that dwelling house is located which is at least 10 acres of huntable property, constitutes the place of the taxpayer's domicile, and is owned and used by the taxpayer as the taxpayer's principal residence. Homesteads with an existing deed restriction or easement requiring public access would be excluded from the program. In order to participate in the pilot program, a taxpayer would be required to submit an application with the following information:· location of the eligible homestead;· proof of the taxpayer's ownership of the eligible homestead and the total amount of huntable property;· a map of the eligible homestead to be opened up to hunting that identifies: (1) the boundaries of the homestead; (2) how the boundaries of the homestead are to be marked, whether through fencing, signs, painted trees, or other similar markings; and (3) a description of the homestead, including the kind of terrain, principal use of the property, and the locations of nearby highways, rivers, streams, and population centers;· the types of wildlife that can be hunted on the homestead;· the maximum number of individuals who can hunt at the homestead at any given time;· recommendations as to the ways the pilot program can be improved and whether the program should be continued on a permanent basis; and· any other information the director and the commissioner deem necessary. The director, in consultation with the Commissioner of Environmental Protection, would then be required to select no more than 12 eligible taxpayers who may claim tax credits under the pilot program. In selecting taxpayers to participate in the program, the director and the commissioner preference would be given to homesteads in areas with high incidents of wildlife fatalities on roadways, property damage caused by wildlife, and injuries to local residents as a result of a wildlife encounter. As a condition of receiving credits under the pilot program each year, a taxpayer would be required to permit hunting at the homestead a minimum of two days per week from 9:00 A.M. through 5:00 P.M. and allow the hunting of wildlife in accordance with hunting seasons prescribed by the State Fish and Game Code. A taxpayer selected for the program would be allowed to claim the tax credit for any taxable year of the program upon approval of an annual tax credit application each year. As part of the annual application, the taxpayer would submit a log of each hunt held on the eligible homestead during the taxable year containing the date and time of the hunt, an inventory of wildlife successfully hunted and taken from the homestead, and the signatures of the taxpayer and each individual who participated in the hunt. On or before the first day of the tenth month after the conclusion of the pilot program, the director, in consultation with the Commissioner of Environmental Protection, would be required to submit a report to the Governor and the Legislature concerning the administration of the program, along with recommendations as to the ways the pilot program can be improved and whether the program should be continued on a permanent basis.

AI Summary

Committee Categories

Antwan McClellan (R)*,  Michael Inganamort (R),  Alex Sauickie (R), 

Introduced, Referred to Assembly Agriculture and Natural Resources Committee (on 01/13/2026)

Official Document