New York S04454 creates a tax credit for instructors of hunting safety courses, up to $300 per instructor.

New York S04454 amends the tax law to introduce a tax credit for instructors of hunting safety courses. This credit amounts to up to $300 per instructor for taxable years beginning on and after January 1, 2026. If both spouses qualify and file jointly, the credit doubles to $600. The credit cannot exceed the taxpayer's tax for the year, and any excess will be treated as an overpayment without interest. Instructors must maintain proof of their qualification for at least five years, or face fines equal to the credit amount for non-compliance.

New York S04454 creates a tax credit for instructors of hunting safety courses, up to $300 per instructor.

New York S04454 amends the tax law to introduce a tax credit for instructors of hunting safety courses. This credit amounts to up to $300 per instructor for taxable years beginning on and after January 1, 2026. If both spouses qualify and file jointly, the credit doubles to $600. The credit cannot exceed the taxpayer's tax for the year, and any excess will be treated as an overpayment without interest. Instructors must maintain proof of their qualification for at least five years, or face fines equal to the credit amount for non-compliance.