Bill Text: NY A05407 | 2015-2016 | General Assembly | Amended

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Bill Title: Provides for a tax credit for the adoption of household pets from animal shelters or humane societies.

Spectrum: Slight Partisan Bill (Democrat 17-8)

Status: (Introduced - Dead) 2016-01-15 - enacting clause stricken [A05407 Detail]

Download: New_York-2015-A05407-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        5407--A
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 20, 2015
                                      ___________
       Introduced  by M. of A. LAVINE, MILLER, ARROYO, SKOUFIS, STIRPE, MOSLEY,
         CERETTO, McDONOUGH, SALADINO, PICHARDO, BRABENEC, MURRAY, ZEBROWSKI --
         Multi-Sponsored by -- M. of A. COOK, GLICK, KEARNS, LUPINACCI,  MAGEE,
         MARKEY,  PERRY,  SOLAGES, TEDISCO, THIELE -- read once and referred to
         the Committee on Ways and Means -- committee discharged, bill amended,
         ordered reprinted as amended and recommitted to said committee
       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 (ccc) to read as follows:
    3    (CCC) 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 SIXTEEN AGAINST THE TAX IMPOSED BY
    6  THIS ARTICLE FOR THE COST OF ADOPTING A MAXIMUM OF THREE HOUSEHOLD  PETS
    7  PER TAXABLE YEAR FROM A QUALIFYING POUND, DULY INCORPORATED PROFESSIONAL
    8  ORGANIZATION  OR  DULY  INCORPORATED HUMANE SOCIETY.   THE AMOUNT OF THE
    9  CREDIT SHALL BE FOR THE ACTUAL COST OF  SUCH  ADOPTION,  BUT  SHALL  NOT
   10  EXCEED  THE MAXIMUM CREDIT OF ONE HUNDRED DOLLARS PER HOUSEHOLD PET, FOR
   11  A MAXIMUM OF THREE PETS PER TAXABLE YEAR.
   12    (2) DEFINITION.  THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG,  CAT  OR
   13  OTHER  DOMESTICATED ANIMAL KEPT FOR THE PRIMARY PURPOSE OF COMPANIONSHIP
   14  THAT IS NORMALLY MAINTAINED IN OR NEAR THE HOUSEHOLD  OF  THE  OWNER  OR
   15  PERSON  WHO  CARES  FOR  SUCH DOMESTICATED ANIMAL, PROVIDED THAT KEEPING
   16  SUCH ANIMAL IS NOT IN VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL,
   17  STATE OR LOCAL LAW.
   18    (3) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED  TAXPAYER
   19  TO  FURNISH PROOF OF SPAYING OR NEUTERING IN SUPPORT OF HIS OR HER CLAIM
   20  FOR CREDIT UNDER THIS SUBSECTION.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06899-04-5
       A. 5407--A                          2
    1    (4) WHEN CREDIT ALLOWED. THE CREDIT PROVIDED FOR  IN  THIS  SUBSECTION
    2  SHALL  BE  ALLOWED  WITH  RESPECT  TO THE TAXABLE YEAR, COMMENCING AFTER
    3  JANUARY FIRST, TWO THOUSAND SIXTEEN, IN WHICH THE PET IS ADOPTED.
    4    S  2.  This  act  shall take effect immediately and shall apply to pet
    5  adoptions in taxable years beginning on and after January 1, 2016.