Bill Text: NY S00749 | 2017-2018 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Provides for tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Introduced - Dead) 2018-02-23 - PRINT NUMBER 749B [S00749 Detail]

Download: New_York-2017-S00749-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           749
                               2017-2018 Regular Sessions
                    IN SENATE
                                     January 4, 2017
                                       ___________
        Introduced  by  Sens. RITCHIE, AVELLA -- 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 household 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 (hhh) to read as follows:
     3    (hhh) Credit for the adoption of household pets. (1) General. An indi-
     4  vidual taxpayer shall be allowed a credit for taxable years beginning on
     5  or after January first, two thousand seventeen against the  tax  imposed
     6  by  this  article  for the cost of adopting a maximum of three household
     7  pets per taxable year from a qualifying animal shelter.   The amount  of
     8  the credit shall be one hundred dollars per animal or the actual cost of
     9  such adoption, whichever is less but shall not exceed the maximum credit
    10  of  three hundred dollars per household pet, for a maximum of three pets
    11  per taxable year.
    12    (2) Definitions. For the purposes of this subsection:
    13    (A) The term "household pet" shall mean any dog, cat or other domesti-
    14  cated animal kept for the  primary  purpose  of  companionship  that  is
    15  normally  maintained in or near the household of the owner or person who
    16  cares for such domesticated animal, provided that keeping such animal is
    17  not in violation of any applicable provisions of federal, state or local
    18  law.
    19    (B) The term "qualifying animal shelter" shall mean the following:
    20    (i) Any municipal pound  or  shelter  harboring  animals  pursuant  to
    21  subdivision  one  of section one hundred fourteen of the agriculture and
    22  markets law;
    23    (ii) Any pound, shelter, duly incorporated society for the  prevention
    24  of  cruelty to animals, duly incorporated human society or duly incorpo-
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05466-01-7
        S. 749                              2
     1  rated animal protective association that operates physical animal  shel-
     2  tering  facilities  and offers household pets to the public for adoption
     3  by way of an established adoption program. Such facilities shall not  be
     4  co-located on a residential premises; or
     5    (iii) Any pound, shelter, duly incorporated society for the prevention
     6  of cruelty to animals, duly incorporated humane society or duly incorpo-
     7  rated  animal protective association located in a city with a population
     8  of two million or more that operates physical animal sheltering  facili-
     9  ties  and  offers household pets to the public for adoption by way of an
    10  established adoption program. Such facilities shall not be co-located on
    11  a residential premises.
    12    (3)  Eligibility.  To  qualify  for  the  credit  prescribed  in   the
    13  subsection,  an  individual taxpayer must provide proof of animal owner-
    14  ship in the form of an adoption agreement from a qualifying animal shel-
    15  ter as defined in this subsection, and written proof  that  such  animal
    16  was  spayed  or neutered in accordance with section three hundred seven-
    17  ty-seven-a of the agriculture and markets law.
    18    (4) When credit allowed. The credit provided for  in  this  subsection
    19  shall  be  allowed  with  respect  to the taxable year, commencing after
    20  January first, two thousand seventeen, in which the pet is adopted.
    21    § 2. This act shall take effect immediately and  shall  apply  to  pet
    22  adoptions  in  taxable years beginning on and after the first of January
    23  next succeeding the date on which it shall have become a law.