New York Senate Bill S04904

New York 2025-2026 Regular Session

• Introduced: 2/14/25
• Refer: 2/14/25
• Refer: 1/7/26

Caption

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.

Summary

Bill S04904 proposes to establish a legal services veterans tax credit in New York for attorneys who provide pro bono legal services to veterans and disabled veterans. Specifically, attorneys who perform at least fifty hours of qualifying legal services in a taxable year would be eligible for a tax credit of up to $1,500. The bill outlines the types of civil cases that qualify for this credit, including veteran's benefits, military discharges, public benefits, evictions, foreclosures, and consumer debt issues. The credit can be carried over for up to ten years if not fully utilized in the year it is claimed.

Impact

If enacted, this bill would amend the New York tax law to introduce a new tax credit aimed at incentivizing attorneys to provide pro bono legal services to veterans and disabled veterans. This could potentially increase access to legal assistance for these groups, addressing unmet legal needs and promoting social justice. The credit would not only benefit veterans but also encourage legal professionals to engage in community service, thereby enhancing the legal support framework for veterans in the state.

Sentiment

The sentiment surrounding Bill S04904 appears to be positive, as it addresses a significant need for legal services among veterans and disabled veterans. Discussions indicate a recognition of the importance of supporting those who have served in the military, although specific voting history and committee discussions are not available to provide further insight into the level of support or opposition.

Contention

While the bill has garnered support for its intent to assist veterans, there may be contention regarding the financial implications for the state budget and the effectiveness of the proposed tax credit in achieving its goals. Some stakeholders might express concerns about the administrative burden of tracking pro bono hours and ensuring compliance with the credit's requirements.