Bill Text: NY A00221 | 2023-2024 | General Assembly | Introduced

---

Bill Title: Creates a 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: Moderate Partisan Bill (Democrat 7-1)

Status: (Introduced) 2024-01-03 - referred to ways and means [A00221 Detail]

Download: New_York-2023-A00221-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                           221

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                       (Prefiled)

                                     January 4, 2023
                                       ___________

        Introduced  by  M.  of A. L. ROSENTHAL, FAHY, WEPRIN, BICHOTTE HERMELYN,
          SEAWRIGHT, McDONOUGH -- Multi-Sponsored by -- M. of A. SIMON  --  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 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 (kkk) to read as follows:
     3    (kkk) 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-two 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, for a maximum of three pets per taxa-
    10  ble year.
    11    (2) Definitions. For the purposes of this subsection:
    12    (A) The term "household pet" shall mean any dog, cat or other domesti-
    13  cated animal kept for the  primary  purpose  of  companionship  that  is
    14  normally  maintained in or near the household of the owner or person who
    15  cares for such domesticated animal, provided that keeping such animal is
    16  not in violation of any applicable provisions of federal, state or local
    17  law.
    18    (B) The term "qualifying animal shelter" shall mean the following:
    19    (i) Any municipal pound  or  shelter  harboring  animals  pursuant  to
    20  subdivision  one  of section one hundred fourteen of the agriculture and
    21  markets law;
    22    (ii) Any pound, shelter, duly incorporated society for the  prevention
    23  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.
                                                                   LBD00677-01-3
        A. 221                              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  this
    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 twenty-two, 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.