Bill Text: NY A01171 | 2023-2024 | General Assembly | Introduced

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Bill Title: Establishes a credit against income tax for service dogs.

Spectrum: Slight Partisan Bill (Republican 6-2)

Status: (Introduced) 2024-01-03 - referred to ways and means [A01171 Detail]

Download: New_York-2023-A01171-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1171

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 13, 2023
                                       ___________

        Introduced  by  M. of A. L. ROSENTHAL, RA, SEAWRIGHT, McDONOUGH, NORRIS,
          MILLER, BRABENEC, DiPIETRO -- read once and referred to the  Committee
          on Ways and Means

        AN  ACT  to  amend  the  tax  law,  in relation to establishing a credit
          against income tax for service dogs

          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 (bbb) to read as follows:
     3    (bbb) Credit for service dogs. (1) For taxable years beginning  on  or
     4  after  January  first,  two  thousand  twenty-three, a taxpayer shall be
     5  allowed a credit as hereinafter provided, against  the  tax  imposed  by
     6  this  article,  in an amount equal to the qualified service dog expendi-
     7  tures made by the taxpayer. Provided,  however,  the  credit  shall  not
     8  exceed one thousand dollars.
     9    (2)  Tax  credits allowed pursuant to this subsection shall be allowed
    10  in the taxable year in which the expenditures were made.
    11    (3) If the amount of the credit allowable under  this  subsection  for
    12  any  taxable  year  shall  exceed  the taxpayer's tax for such year, the
    13  excess may be carried over to the following year or years,  and  may  be
    14  applied against the taxpayer's tax for such year or years, but shall not
    15  exceed one thousand dollars.
    16    (4)  The  term  "qualified  service  dog expenditures" shall mean, for
    17  purposes of  this  subsection,  necessary  expenses  for  maintaining  a
    18  service dog, as defined in subdivision seven of section forty-seven-b of
    19  the  civil  rights  law, including, but not limited to, food, veterinary
    20  care, training, boarding, and clothing.
    21    § 2. This act shall take effect immediately and shall apply to taxable
    22  years beginning on or after January 1, 2023.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01280-01-3