Bill Text: NY A00085 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides a tax credit for spay or neuter services.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A00085 Detail]

Download: New_York-2023-A00085-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           85

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                       (Prefiled)

                                     January 4, 2023
                                       ___________

        Introduced  by  M.  of  A. L. ROSENTHAL -- read once and referred to the
          Committee on Ways and Means

        AN ACT to amend the tax law, in relation to establishing  a  tax  credit
          for the cost of spay or neuter services

          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 (ooo) to read as follows:
     3    (ooo)  Credit  for spay or neuter services. (1) General. An individual
     4  taxpayer shall be allowed a credit for taxable  years  beginning  on  or
     5  after  January  first, two thousand twenty-three against the tax imposed
     6  by this article for the cost of spay or neuter services performed during
     7  the taxable year for cats or dogs regardless of where such cats or  dogs
     8  were  obtained.  The amount of the credit shall be for eighty percent of
     9  the actual cost of such spay or neuter service, but shall not  exceed  a
    10  maximum credit of two hundred dollars.
    11    (2) Eligibility. Such taxpayer shall provide an actual receipt or copy
    12  thereof  from any licensed veterinarian of this state showing the actual
    13  cost of such spay or neuter service.
    14    (3) When credit allowed. The credit provided for  in  this  subsection
    15  shall  be  allowed  with  respect  to the taxable year, commencing after
    16  January first, two thousand twenty-three, in which the spay  and  neuter
    17  service is rendered.
    18    §  2.  This act shall take effect immediately, and shall apply to spay
    19  or neuter services in taxable years beginning on and  after  January  1,
    20  2023.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00288-01-3