Bill Text: NY A00062 | 2019-2020 | General Assembly | Introduced

---

Bill Title: Provides a tax credit for spay or neuter services.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A00062 Detail]

Download: New_York-2019-A00062-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                           62
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced  by  M.  of A. L. ROSENTHAL -- Multi-Sponsored by -- M. of A.
          SIMON -- 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 cost of spay or neuter services
          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 (jjj) to read as follows:
     3    (jjj)  Credit  for spay or neuter services. (1) General. An individual
     4  taxpayer shall be allowed a credit for taxable  years  beginning  on  or
     5  after  January  first,  two thousand nineteen against the tax imposed by
     6  this article for the cost of spay or neuter  services  performed  during
     7  the  taxable year for cats or dogs regardless of where such cats or dogs
     8  were obtained. The amount of the credit shall be for eighty  percent  of
     9  the  actual  cost of such spay or neuter service, but shall not exceed a
    10  maximum credit of two hundred dollars.
    11    (2) Eligibility. Such taxpayer shall provide an actual receipt or copy
    12  thereof from any licensed veterinarian of this state showing the  actual
    13  cost of such spay or neuter service.
    14    (3)  When  credit  allowed. The credit provided for in this subsection
    15  shall be allowed with respect to  the  taxable  year,  commencing  after
    16  January  first,  two  thousand  nineteen,  in  which the spay and neuter
    17  service is rendered.
    18    § 2. This act shall take effect immediately, and shall apply  to  spay
    19  or  neuter  services  in taxable years beginning on and after January 1,
    20  2019.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01841-01-9