BILL NUMBER: S314
SPONSOR: GALLIVAN
 
TITLE OF BILL:
An act to amend the tax law, in relation to establishing a tax credit
for certain fishing and hunting fees paid by members of the United
States armed forces in active service
 
PURPOSE OR GENERAL IDEA OF BILL:
This bill would enable residents who are active duty personnel in the
United States armed forces to avail themselves of a personal income tax
credit equal to the cost of any fees associated with a New York State
hunting and/or fishing license.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 amends the tax law governing personal income taxes to estab-
lish the hunting and fishing license tax credit for active duty armed
forces personnel.
Section 2 establishes the effective date.
 
JUSTIFICATION:
Providing our armed forces personnel with the ability to receive a tax
credit equal to the cost of a hunting or fishing license is the least we
can do to recognize their dedication and service in defense of our
nation.
 
LEGISLATIVE HISTORY:
2023-24: S.122/A.2076 Referred to Budget and Revenue/Held for consider-
ation in Environmental Conservation
2021-22: S.2648/A.2067 Referred to Budget and Revenue/Held for consider-
ation in Environmental Conservation
2019-20: S.5273/A.1980 Referred to Budget and Revenue/Referred to Envi-
ronmental Conservation
2017-18: S.873A/A.1758 Referred to Veterans, Homeland Security and Mili-
tary Affairs
2016: S.4524A/A.9256A Referred to Environmental Conservation
 
FISCAL IMPLICATIONS:
Minimal.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2025.

Statutes affected:
S314: 606 tax law