Bill Text: NY S06008 | 2019-2020 | General Assembly | Introduced

Bill Title: Provides an income tax credit up to one hundred dollars for obedience training for dogs adopted from a qualifying animal shelter.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-05-16 - REFERRED TO BUDGET AND REVENUE [S06008 Detail]

Download: New_York-2019-S06008-Introduced.html

                STATE OF NEW YORK


                               2019-2020 Regular Sessions

                    IN SENATE

                                      May 16, 2019

        Introduced  by  Sen.  SERINO -- 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 an  income  tax  credit  for
          obedience training for dogs adopted from a qualifying animal shelter

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. This act shall be known and  may  be  cited  as  "Frankie's
     2  Law".
     3    §  2. Section 606 of the tax law is amended by adding a new subsection
     4  (kkk) to read as follows:
     5    (kkk) Credit for the adoption of  dogs.  (1)  General.  An  individual
     6  taxpayer  shall  be  allowed  a credit for taxable years beginning on or
     7  after January first, two thousand twenty against the tax imposed by this
     8  article for the obedience training of one dog per taxable year that  was
     9  adopted  from a qualifying pound, shelter, duly incorporated society for
    10  the prevention of cruelty to animals, humane society, dog, cat or  other
    11  protective or rescue association during such taxable year or the taxable
    12  year  immediately  preceding,  provided  that keeping such dog is not in
    13  violation of any applicable provisions of federal, state or  local  law.
    14  The  amount  of  the  credit  shall be the actual cost of such obedience
    15  training, but shall not exceed the maximum credit of one hundred dollars
    16  per taxable year.
    17    (2) Proof of claim. The commissioner may require a qualified  taxpayer
    18  to  furnish  proof  of obedience training in support of his or her claim
    19  for credit under this subsection.
    20    (3) When credit allowed. The credit provided for  in  this  subsection
    21  shall  be  allowed  with  respect  to the taxable year, commencing after
    22  January first, two thousand twenty, in which the dog received  obedience
    23  training.
    24    § 3. This act shall take effect immediately and shall apply to taxable
    25  years beginning on and after January 1, 2020.

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