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 - Dead) 2020-01-08 - REFERRED TO BUDGET AND REVENUE [S06008 Detail]
Download: New_York-2019-S06008-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6008 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. LBD11805-01-9