S 4904: Establishes a legal services veterans tax credit of up to $1,500 for any attorney who performs a minimum of fifty hours of pro bono legal services to a veteran or disabled veteran during a taxable year; provides that such services shall include, but not be limited to, veteran's benefits and appeals, military discharges and upgrades, public benefits, evictions and foreclosures, and consumer debt issues.

  
  STATE OF NEW YORK ________________________________________________________________________ 4904 2025-2026 Regular Sessions  IN SENATE February 14, 2025 ___________ Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue 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 The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 210-B of the tax law is amended by adding a new 2 subdivision 61 to read as follows: 3 61. Legal services veterans tax credit. (a) General. A taxpayer shall 4 be allowed a credit, to be computed as provided in this subdivision, 5 against the tax imposed by this article for any attorney who performs a 6 minimum of fifty hours of pro bono legal services for civil cases to a 7 veteran or disabled veteran during a taxable year. Such services shall 8 include, but not be limited to, veteran's benefits and appeals, military 9 discharges and upgrades, public benefits, evictions and foreclosures, 10 and consumer debt issues. 11 (b) Amount of credit. A credit authorized by this section shall not 12 exceed one thousand five hundred dollars annually. 13 (c) Carryovers. The credit allowed under this subdivision may be 14 claimed and if not fully used in the initial year for which the credit 15 is claimed may be carried over, in order, to each of the ten succeeding 16 taxable years. The credit authorized by this subdivision may not be used 17 to reduce the tax liability of the credit claimant below zero. 18 (d) Definitions. As used in this subdivision, the following terms 19 shall have the following meanings: 20 (i) "Veteran" shall have the same meaning as set forth in section 21 eighty-five of the civil service law. 22 (ii) "Disabled veteran" shall have the same meaning as set forth in 23 section eighty-five of the civil service law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09135-01-5 
 S. 4904 2 1 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 2 of the tax law is amended by adding a new clause (lii) to read as 3 follows: 4 (lii) Legal services veterans tax Amount of credit under subdivision 5 credit under subsection (qqq) sixty-one of section two hundred 6 ten-B 7 § 3. Section 606 of the tax law is amended by adding a new subsection 8 (qqq) to read as follows: 9 (qqq) Legal services veterans tax credit. (1) General. A taxpayer 10 shall be allowed a credit, to be computed as provided in this 11 subsection, against the tax imposed by this article for any attorney who 12 performs a minimum of fifty hours of pro bono legal services for civil 13 cases to a veteran or disabled veteran during a taxable year. Such 14 services shall include, but not be limited to, veteran's benefits and 15 appeals, military discharges and upgrades, public benefits, evictions 16 and foreclosures, and consumer debt issues. 17 (2) Amount of credit. A credit authorized by this subsection shall not 18 exceed one thousand five hundred dollars annually. 19 (3) Carryovers. The credit allowed under this subsection may be 20 claimed and if not fully used in the initial year for which the credit 21 is claimed may be carried over, in order, to each of the ten succeeding 22 taxable years. The credit authorized by this subsection may not be used 23 to reduce the tax liability of the credit claimant below zero. 24 (4) Definitions. As used in this subsection, the following terms shall 25 have the following meanings: 26 (i) "Veteran" shall have the same meaning as set forth in section 27 eighty-five of the civil service law. 28 (ii) "Disabled veteran" shall have the same meaning as set forth in 29 section eighty-five of the civil service law. 30 § 4. The attorney general shall promulgate any necessary rules and 31 regulations that define which civil cases and services qualify for the 32 credit, as well as procedures for the screening and review of hour 33 submissions by attorneys. The commissioner of taxation and finance 34 shall promulgate any necessary rules and regulations pertaining to the 35 submission of qualifying hours by attorneys. 36 § 5. This act shall take effect immediately and shall apply to taxable 37 years beginning on or after January 1, 2026.