Bill Text: NY A05182 | 2015-2016 | General Assembly | Introduced

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Bill Title: Establishes a tax credit for pet adoption.

Spectrum: Slight Partisan Bill (Democrat 11-7)

Status: (Introduced - Dead) 2015-07-08 - enacting clause stricken [A05182 Detail]

Download: New_York-2015-A05182-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5182
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 12, 2015
                                      ___________
       Introduced  by  M.  of  A. BROOK-KRASNY -- 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 pet adoption
         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 (ccc) to read as follows:
    3    (CCC)  PET  ADOPTION CREDIT. AN INDIVIDUAL TAXPAYER SHALL BE ALLOWED A
    4  CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE  FIRST  ADOPTION,
    5  AS  DEFINED  BY  SUBDIVISION THREE OF SECTION THREE HUNDRED FIFTY OF THE
    6  AGRICULTURE AND MARKETS LAW, OF A DOG OR CAT FROM  A  QUALIFYING  POUND,
    7  SHELTER,  SOCIETY  OR  ASSOCIATION  FOR  THE  PREVENTION  OF  CRUELTY TO
    8  ANIMALS, HUMANE SOCIETY OR DOG, CAT OR OTHER PROTECTIVE  RESCUE  ASSOCI-
    9  ATION  LOCATED  IN NEW YORK. NO TAXPAYER HAVING COMMITTED A VIOLATION OR
   10  OFFENSE  UNDER  SECTIONS  THREE  HUNDRED  FIFTY-THREE,   THREE   HUNDRED
   11  FIFTY-THREE-A, THREE HUNDRED FIFTY-THREE-B, THREE HUNDRED FIFTY-THREE-C,
   12  THREE  HUNDRED  FIFTY-THREE-D,  THREE  HUNDRED  FIFTY-THREE-E  OR  THREE
   13  HUNDRED FIFTY-THREE-F OF THE AGRICULTURE AND MARKETS LAW SHALL BE ELIGI-
   14  BLE FOR THE CREDIT ALLOWED UNDER THIS SUBSECTION.   THE  CREDIT  ALLOWED
   15  UNDER THIS SUBSECTION SHALL NOT EXCEED THREE HUNDRED FIFTY DOLLARS.
   16    S 2. This act shall take effect immediately and shall apply to taxable
   17  years beginning on and after such date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08924-02-5