Bill Text: NY S05978 | 2023-2024 | 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S05978 Detail]

Download: New_York-2023-S05978-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5978

                               2023-2024 Regular Sessions

                    IN SENATE

                                     March 24, 2023
                                       ___________

        Introduced  by  Sen.  CANZONERI-FITZPATRICK  --  read  twice and ordered
          printed, and when printed to be committed to the Committee  on  Budget
          and Revenue

        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 (ooo) to read as follows:
     3    (ooo) 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  twenty-three  against the tax
     6  imposed by this article for the adoption of a maximum of three  dogs  or
     7  cats  per  taxable  year from a qualifying pound, shelter, duly incorpo-
     8  rated society for the prevention of cruelty to animals, humane  society,
     9  dog,  cat  or  other protective or rescue association. The amount of the
    10  credit shall be one hundred dollars per dog or cat,  for  a  maximum  of
    11  three  dogs  or cats per taxable year, provided that keeping such dog or
    12  cat is not in violation of any applicable provisions of  federal,  state
    13  or local law.
    14    (2)  Proof of claim. The commissioner may require a qualified taxpayer
    15  to furnish proof of spaying or neutering in support of his or her  claim
    16  for credit under this subsection.
    17    (3)  When  credit  allowed. The credit provided for in this subsection
    18  shall be allowed with respect to  the  taxable  year,  commencing  after
    19  January  first,  two  thousand  twenty-three, in which the dog or cat is
    20  adopted.
    21    § 2. This act  shall  take  effect  immediately  and  shall  apply  to
    22  adoptions in taxable years beginning on and after January 1, 2023.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09156-01-3