Bill Text: NY S00621 | 2019-2020 | General Assembly | Introduced

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Bill Title: Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00621 Detail]

Download: New_York-2019-S00621-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           621
                               2019-2020 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced  by Sens. BOYLE, YOUNG -- read twice and ordered printed, and
          when printed to be committed to the Committee  on  Investigations  and
          Government Operations
        AN  ACT  to  amend the tax law, in relation to establishing a tax credit
          for the adoption of a dog or cat
          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 the adoption of dogs or cats. (1) General.  An  indi-
     4  vidual taxpayer shall be allowed a credit for taxable years beginning on
     5  or after January first, two thousand nineteen against the tax imposed by
     6  this  article  for  the  adoption of a maximum of three dogs or cats per
     7  taxable year from a qualifying pound, shelter, duly incorporated society
     8  for the prevention of cruelty to animals, humane society,  dog,  cat  or
     9  other  protective  or rescue association. The amount of the credit shall
    10  be one hundred dollars per dog or cat, for a maximum of  three  dogs  or
    11  cats  per  taxable year, provided that keeping such dog or cat is not in
    12  violation of any applicable provisions of federal, state or local law.
    13    (2) Proof of claim. The commissioner may require a qualified  taxpayer
    14  to  furnish proof of spaying or neutering in support of his or her claim
    15  for credit under this subsection.
    16    (3) When credit allowed. The credit provided for  in  this  subsection
    17  shall  be  allowed  with  respect  to the taxable year, commencing after
    18  January first, two thousand  nineteen,  in  which  the  dog  or  cat  is
    19  adopted.
    20    §  2.  This  act  shall  take  effect  immediately  and shall apply to
    21  adoptions in taxable years beginning on and after January 1, 2019.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04389-01-9