Bill Text: NY A00060 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides for tax credit for the adoption of pets from an animal shelter up to $250 per pet.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A00060 Detail]

Download: New_York-2023-A00060-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           60

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                       (Prefiled)

                                     January 4, 2023
                                       ___________

        Introduced  by  M.  of A. SAYEGH, COLTON, CRUZ, EPSTEIN -- read once and
          referred to the Committee on Ways and Means

        AN ACT to amend the tax law, in relation to establishing  a  tax  credit
          for the adoption of pets

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (ooo) to read as follows:
     3    (ooo)  Credit  for  the  adoption  of pets. (1) General. An individual
     4  taxpayer shall be allowed a credit for taxable  years  beginning  on  or
     5  after January first, two thousand twenty-five against the tax imposed by
     6  this article for the cost of adopting pets per taxable year from a qual-
     7  ifying  animal  shelter.  The  amount of the credit shall be two hundred
     8  fifty dollars per animal or the actual cost of such adoption,  whichever
     9  is less, per taxable year.
    10    (2) Definitions. For the purposes of this subsection:
    11    (A)  The  term  "pet"  shall  mean  any dog, cat or other domesticated
    12  animal kept for the primary purpose of companionship  that  is  normally
    13  maintained in or near the household of the owner or person who cares for
    14  such  domesticated  animal,  provided that keeping such animal is not in
    15  violation of any applicable provisions of federal, state or local law.
    16    (B) The term "qualifying animal shelter" shall mean any  pound,  shel-
    17  ter, duly incorporated society for the prevention of cruelty to animals,
    18  duly  incorporated humane society or duly incorporated animal protective
    19  association that operates  physical  animal  sheltering  facilities  and
    20  offers pets to the public for adoption by way of an established adoption
    21  program  or any municipal pound or shelter harboring animals pursuant to
    22  subdivision one of section one hundred fourteen of the  agriculture  and
    23  markets  law.  Such  facilities shall not be co-located on a residential
    24  premises.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01737-01-3
        A. 60                               2

     1    (3)  Eligibility.  To  qualify  for  the  credit  prescribed  in  this
     2  subsection,  an  individual taxpayer must provide proof of animal owner-
     3  ship in the form of an adoption agreement from a qualifying animal shel-
     4  ter as defined in this subsection.
     5    (4)  When  credit  allowed. The credit provided for in this subsection
     6  shall be allowed with respect to  the  taxable  year,  commencing  after
     7  January first, two thousand twenty-five, in which the pet is adopted.
     8    §  2.  This  act  shall take effect immediately and shall apply to pet
     9  adoptions in taxable years beginning on and after the first  of  January
    10  next succeeding the date on which it shall have become a law.