Bill Text: NY S04919 | 2019-2020 | General Assembly | Introduced

Bill Title: Provides for a tax credit for the adoption of household pets from animal shelters or humane societies.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-03-29 - REFERRED TO BUDGET AND REVENUE [S04919 Detail]

Download: New_York-2019-S04919-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                     March 29, 2019
        Introduced  by  Sen.  PARKER -- 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 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 (jjj) to read as follows:
     3    (jjj) 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 twenty against the tax imposed by
     6  this article for the cost of adopting a maximum of three household  pets
     7  per taxable year from a qualifying pound, duly incorporated professional
     8  organization  or  duly  incorporated humane society.   The amount of the
     9  credit shall be for the actual cost of  such  adoption,  but  shall  not
    10  exceed  the maximum credit of one hundred dollars per household pet, for
    11  a maximum of three pets per taxable year.
    12    (2) Definition.  The term "household pet" shall mean any dog,  cat  or
    13  other  domesticated animal kept for the primary purpose of companionship
    14  that is normally maintained in or near the household  of  the  owner  or
    15  person  who  cares  for  such domesticated animal, provided that keeping
    16  such animal is not in violation of any applicable provisions of federal,
    17  state or local law.
    18    (3) Proof of claim. The commissioner may require a qualified  taxpayer
    19  to  furnish proof of spaying or neutering in support of his or her claim
    20  for credit under this subsection.
    21    (4) When credit allowed. The credit provided for  in  this  subsection
    22  shall  be  allowed  with  respect  to the taxable year, commencing after
    23  January first, two thousand twenty, in which the pet is adopted.
    24    § 2. This act shall take effect immediately and  shall  apply  to  pet
    25  adoptions in taxable years beginning on and after January 1, 2020.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.