Creates a tax credit for instructors of a hunting safety course

S 4454 creates a $300 annual tax credit for New York residents who serve as active instructors in state-approved hunting safety courses, effective for tax years beginning January 1, 2026. The credit applies to individual instructors or up to $600 for married couples filing jointly who both qualify. To claim the credit, instructors must maintain proof of course approval for five years and be active throughout the tax year. Excess credits beyond tax liability are treated as overpayments without interest, and failure to provide documentation during an audit results in a fine equal to the credit amount.