Bill Text: NY S00195 | 2021-2022 | General Assembly | Introduced

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

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S00195 Detail]

Download: New_York-2021-S00195-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           195

                               2021-2022 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 6, 2021
                                       ___________

        Introduced  by Sens. TEDISCO, BOYLE, SEPULVEDA -- 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 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 (kkk) to read as follows:
     3    (kkk) 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 twenty-one 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 twenty-one, 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  2021.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00695-01-1