Bill Text: NY S05938 | 2017-2018 | General Assembly | Amended

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Bill Title: Establishes a credit against income tax for service dogs.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2018-01-19 - PRINT NUMBER 5938B [S05938 Detail]

Download: New_York-2017-S05938-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         5938--B
                               2017-2018 Regular Sessions
                    IN SENATE
                                       May 8, 2017
                                       ___________
        Introduced  by Sens. ORTT, FELDER -- read twice and ordered printed, and
          when printed to be committed to the Committee  on  Investigations  and
          Government  Operations  -- 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 commit-
          tee
        AN ACT to amend the tax  law,  in  relation  to  establishing  a  credit
          against income tax for service dogs
          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 service dogs. (1) For taxable years beginning on or
     4  after January first, two thousand eighteen, a taxpayer shall be  allowed
     5  a  credit as hereinafter provided, against the tax imposed by this arti-
     6  cle, in an amount equal to the qualified service dog  expenditures  made
     7  by  the  taxpayer.  Provided,  however,  the credit shall not exceed one
     8  thousand dollars.
     9    (2) Tax credits allowed pursuant to this subsection shall  be  allowed
    10  in the taxable year in which the expenditures were made.
    11    (3)  If  the  amount of the credit allowable under this subsection for
    12  any taxable year shall exceed the taxpayer's  tax  for  such  year,  the
    13  excess  may  be  carried over to the following year or years, and may be
    14  applied against the taxpayer's tax for such year or years, but shall not
    15  exceed one thousand dollars.
    16    (4) The term "qualified service  dog  expenditures"  shall  mean,  for
    17  purposes  of  this  subsection,  necessary  expenses  for  maintaining a
    18  service dog, as defined in subdivision seven of section forty-seven-b of
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11379-04-8
        S. 5938--B                          2
     1  the civil rights law, including, but not limited  to,  food,  veterinary
     2  care, training, boarding, and clothing.
     3    § 2. This act shall take effect immediately and shall apply to taxable
     4  years beginning on or after January 1, 2018.