BILL NUMBER: S4904
SPONSOR: HARCKHAM
 
TITLE OF BILL:
An act to amend the tax law, in relation to establishing a legal
services veterans tax credit for attorneys who perform certain civil
cases and services for veterans and disabled veterans
 
PURPOSE:
Establishes a legal services veterans tax credit for attorneys who
perform certain pro bono legal services for veterans and disabled veter-
ans.
 
SUMMARY OF PROVISIONS:
Sections one, two, and three of the bill amend sections of the tax law
as they relate to establishing a legal services veterans tax credit.
The bill defines eligible recipients as attorneys who perform a minimum
of fifty hours of pro bono legal services for civil cases to veterans,
provides the amount of the credit as $1,500 annually, and allows for a
carryover of the credit if not fully used in the year claimed.
Section four tasks the attorney general with promulgating rules and
regulations that define what services may qualify for the credit, as
well as procedures for screening and review of hour submissions by
attorneys. This section also tasks the commissioner of taxation and
finance with promulgating rules pertaining to the submission of qualify-
ing hours by attorneys.
Section five states the effective date.
 
JUSTIFICATION:
After returning from deployment, our nation's veterans face many chal-
lenges when reintegrating into society. Many veterans face barriers to
receiving, or are unaware of VA health care benefits; they may face
mental health concerns that interfere with their ability to retain
employment, further affecting their financial health, family, and
personal lives. These issues and others contribute to the disturbing
trends: 11% of homeless individuals are veterans, 8% of all incarcerated
individuals are veterans, and 14% of those who commit suicide are veter-
ans.
This bill will incentivize the provision of free legal assistance to
veterans, improving the ability of veterans-in-need to access legal
advice, representation, and support services to help them navigate and
resolve the issues that they face. This approach utilizes our current
legal workforce to support veterans and to ensure that they get the help
that they need.
 
LEGISLATIVE HISTORY:
2023-2024: S3593A - Died in Budget & Revenue
2021-2022: S3981A - Died in Budget and Revenue
2019-2020: S7826 - Died in Budget and Revenue
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2026.

Statutes affected:
S4904: 210-B tax law, 606 tax law, 606(i) tax law