Bill Text: NY S01678 | 2017-2018 | General Assembly | Amended

---

Bill Title: Provides a tax credit for spay or neuter services.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2018-02-01 - PRINT NUMBER 1678A [S01678 Detail]

Download: New_York-2017-S01678-Amended.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                         1678--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 10, 2017
                                       ___________
        Introduced  by  Sens.  TEDISCO,  AVELLA, BOYLE -- read twice and ordered
          printed, and when printed to be committed to the Committee on Investi-
          gations and Government Operations -- 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 cost of spay or neuter services
          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 spay or neuter services. (1) General.  An  individual
     4  taxpayer  shall  be  allowed  a credit for taxable years beginning on or
     5  after January first, two thousand eighteen against the  tax  imposed  by
     6  this  article  for  the cost of spay or neuter services performed during
     7  the taxable year for cats or dogs regardless of where such cats or  dogs
     8  were  obtained.  The amount of the credit shall be for eighty percent of
     9  the actual cost of such spay or neuter service, but shall not  exceed  a
    10  maximum credit of two hundred dollars.
    11    (2) Eligibility. Such taxpayer shall provide an actual receipt or copy
    12  thereof  from any licensed veterinarian of this state showing the actual
    13  cost of such spay or neuter service.
    14    (3) When credit allowed. The credit provided for  in  this  subsection
    15  shall  be  allowed  with  respect  to the taxable year, commencing after
    16  January first, two thousand eighteen,  in  which  the  spay  and  neuter
    17  service is rendered.
    18    §  2.  This act shall take effect immediately, and shall apply to spay
    19  or neuter services in taxable years beginning on and  after  January  1,
    20  2018.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06353-02-8