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A06936 Summary:

BILL NOA06936
 
SAME ASSAME AS S05978
 
SPONSORRa
 
COSPNSR
 
MLTSPNSR
 
Amd 606, Tax L
 
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.
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A06936 Actions:

BILL NOA06936
 
05/09/2023referred to ways and means
01/03/2024referred to ways and means
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A06936 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6936
 
SPONSOR: Ra
  TITLE OF BILL: An act to amend the tax law, in relation to establishing a tax credit for the adoption of a dog or cat   PURPOSE OR GENERAL IDEA OF BILL: To grant an individual taxpayer a credit of one hundred dollars for each dog or cat adopted from an animal shelter, for a maximum of three dogs or, cats per taxable year.   SUMMARY OF PROVISIONS: Section 1 allows a credit for the adoption of a maximum of three dogs or cats per taxable year from a qualifying adoption entity. The amount of the credit shall be one hundred dollars per dog or cat, for a maximum of three dogs or cats per taxable year, provided that keeping such a dog or cat is not in violation of any applicable provisions of federal, state or local law. Provides that the commissioner may require a qualified taxpayer to furnish proof of spaying or neutering. Further provides that the credit shall be allowed with respect to the taxable year, commencing after January 1, 2023, in which the dog or cat is adopted. Section 2 establishes the effective date.   JUSTIFICATION: Animal shelters in the U.S. care for millions of dogs and cats every year. According to the American Society for the Prevention of Cruelty to Animals (ASPCA), almost one million unadopted dogs'and cats are euthan- ized each year. Encouraging prospective pet owners to adopt from a qual- ifying pound, shelter, duly incorporated society for the prevention of cruelty to animals, humane, society, dog, cat or other protective or rescue association serves a humane purpose. The care, housing, and euthanizing of these animals come at a significant cost to the public, and public policy that effectively encourages animal adoption is benefi- cial to taxpayers. Tax credits for dog and cat adoption are likely to be reinvested into the pet industry.   PRIOR LEGISLATIVE HISTORY: New Bill.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: To be determined.   EFFECTIVE DATE: This act shall take effect immediately and shall apply to adoptions in taxable years beginning on and after January 1, 2023.
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A06936 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6936
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                       May 9, 2023
                                       ___________
 
        Introduced  by M. of A. RA -- read once and referred to the Committee on
          Ways and Means
 
        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
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