Bill Text: NY A06390 | 2023-2024 | General Assembly | Introduced

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Bill Title: Establishes a tax credit for pet adoption not to exceed three hundred fifty dollars.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-06-07 - held for consideration in ways and means [A06390 Detail]

Download: New_York-2023-A06390-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6390

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      April 6, 2023
                                       ___________

        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 (ooo) to read as follows:
     3    (ooo)  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 section three hundred fifty-three,  three  hundred  fifty-
    11  three-a, three hundred fifty-three-b, three hundred fifty-three-c, three
    12  hundred  fifty-three-d,  three  hundred  fifty-three-e  or three hundred
    13  fifty-three-f of the agriculture and markets law shall be  eligible  for
    14  the credit allowed under this subsection.  The credit allowed under this
    15  subsection shall not exceed three hundred fifty dollars.
    16    § 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.
                                                                   LBD10305-01-3