Bill Text: NY S00749 | 2017-2018 | General Assembly | Amended

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Bill Title: Provides for 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: Slight Partisan Bill (Democrat 3-1)

Status: (Introduced - Dead) 2018-02-23 - PRINT NUMBER 749B [S00749 Detail]

Download: New_York-2017-S00749-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         749--B
                               2017-2018 Regular Sessions
                    IN SENATE
                                     January 4, 2017
                                       ___________
        Introduced  by  Sens. RITCHIE, AVELLA, HOYLMAN -- read twice and ordered
          printed, and when printed to be committed to the Committee on Investi-
          gations and Government Operations  --  reported  favorably  from  said
          committee  and  committed  to  the  Committee  on Finance -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee -- recommitted to the  Committee  on  Investigations
          and  Government Operations in accordance with Senate Rule 6, sec. 8 --
          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 (iii) to read as follows:
     3    (iii) 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 eighteen 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 animal shelter.  The amount of the
     8  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:
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05466-04-8
        S. 749--B                           2
     1    (i) Any municipal pound  or  shelter  harboring  animals  pursuant  to
     2  subdivision  one  of section one hundred fourteen of the agriculture and
     3  markets law;
     4    (ii)  Any pound, shelter, duly incorporated society for the prevention
     5  of cruelty to animals, duly incorporated human society or duly  incorpo-
     6  rated  animal protective association that operates physical animal shel-
     7  tering facilities and offers household pets to the public  for  adoption
     8  by  way of an established adoption program. Such facilities shall not be
     9  co-located on a residential premises; or
    10    (iii) Any pound, shelter, duly incorporated society for the prevention
    11  of cruelty to animals, duly incorporated humane society or duly incorpo-
    12  rated animal protective association located in a city with a  population
    13  of  two million or more that operates physical animal sheltering facili-
    14  ties and offers household pets to the public for adoption by way  of  an
    15  established adoption program. Such facilities shall not be co-located on
    16  a residential premises.
    17    (3)  Eligibility.  To  qualify  for  the  credit  prescribed  in  this
    18  subsection, an individual taxpayer must provide proof of  animal  owner-
    19  ship in the form of an adoption agreement from a qualifying animal shel-
    20  ter  as  defined  in this subsection, and written proof that such animal
    21  was spayed or neutered in accordance with section three  hundred  seven-
    22  ty-seven-a of the agriculture and markets law.
    23    (4)  When  credit  allowed. The credit provided for in this subsection
    24  shall be allowed with respect to  the  taxable  year,  commencing  after
    25  January first, two thousand eighteen, in which the pet is adopted.
    26    §  2.  This  act  shall take effect immediately and shall apply to pet
    27  adoptions in taxable years beginning on and after the first  of  January
    28  next succeeding the date on which it shall have become a law.