Bill Text: NY S04576 | 2015-2016 | General Assembly | Introduced

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Bill Title: Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year.

Sponsorship: Partisan Bill (Republican 2)

Status: (Introduced - Dead) 2016-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04576 Detail]

Download: New_York-2015-S04576-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4576
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                    March 30, 2015
                                      ___________
       Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       AN ACT to amend the tax law, in relation to establishing  a  tax  credit
         for the adoption of a dog or cat
         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 DOGS OR CATS. (1) GENERAL. AN INDI-
    4  VIDUAL TAXPAYER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS BEGINNING ON
    5  OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN AGAINST THE TAX IMPOSED  BY
    6  THIS  ARTICLE  FOR  THE  ADOPTION OF A MAXIMUM OF THREE DOGS OR CATS PER
    7  TAXABLE YEAR FROM A QUALIFYING POUND, SHELTER, DULY INCORPORATED SOCIETY
    8  FOR THE PREVENTION OF CRUELTY TO ANIMALS, HUMANE SOCIETY,  DOG,  CAT  OR
    9  OTHER  PROTECTIVE  OR RESCUE ASSOCIATION. THE AMOUNT OF THE CREDIT SHALL
   10  BE ONE HUNDRED DOLLARS PER DOG OR CAT, FOR A MAXIMUM OF  THREE  DOGS  OR
   11  CATS  PER  TAXABLE YEAR, PROVIDED THAT KEEPING SUCH DOG OR CAT IS NOT IN
   12  VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL, STATE OR LOCAL LAW.
   13    (2) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED  TAXPAYER
   14  TO  FURNISH PROOF OF SPAYING OR NEUTERING IN SUPPORT OF HIS OR HER CLAIM
   15  FOR CREDIT UNDER THIS SUBSECTION.
   16    (3) WHEN CREDIT ALLOWED. THE CREDIT PROVIDED FOR  IN  THIS  SUBSECTION
   17  SHALL  BE  ALLOWED  WITH  RESPECT  TO THE TAXABLE YEAR, COMMENCING AFTER
   18  JANUARY FIRST, TWO THOUSAND FIFTEEN, IN WHICH THE DOG OR CAT IS ADOPTED.
   19    S 2. This act  shall  take  effect  immediately  and  shall  apply  to
   20  adoptions in taxable years beginning on and after January 1, 2015.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10032-01-5