A05407 Summary:

BILL NO    A05407A

SAME AS    SAME AS S02894-A

SPONSOR    Lavine

COSPNSR    Miller, Arroyo, Skoufis, Stirpe, Mosley, Ceretto, McDonough,
           Saladino, Pichardo, Brabenec, Murray, Zebrowski, Englebright

MLTSPNSR   Cook, Glick, Kearns, Lupinacci, Magee, Markey, Perry, Solages,
           Tedisco, Thiele

Amd S606, Tax L

Provides for a tax credit for the adoption of household pets from animal
shelters or humane societies.
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A05407 Actions:

BILL NO    A05407A

02/20/2015 referred to ways and means
03/25/2015 amend and recommit to ways and means
03/25/2015 print number 5407a
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A05407 Votes:

There are no votes for this bill in this legislative session.
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A05407 Memo:

BILL NUMBER:A5407A

TITLE OF BILL:  An act to amend the tax law, in relation to
establishing a tax credit for the adoption of household pets

PURPOSE:  To grant an individual taxpayer a credit for fees incurred
through the adoption of a household pet from a pound, shelter, duly
incorporated society for the prevention of cruelty to animals, humane
society, dog or cat or other animal protective or rescue association.

SUMMARY OF PROVISIONS:  This bill would establish an individual
taxpayer credit of up to one hundred dollars per household pet adopted
from a pound, shelter, duly incorporated society for the prevention of
cruelty to animals, humane society, dog or cat or other animal
protective to a maximum of three animals per taxable year. This bill
provides a definition for "household pet."

JUSTIFICATION:  According to the Human Society, animal shelters care
for 6-8 million dogs and cats every year in the United States, of whom
approximately 3-4 million are euthanized. According to the ASPCA,
fifty percent of dogs in shelters and seventy percent of cats in
shelters are killed because they are not adopted. Encouraging
prospective pet owners to adopt from a pound, shelter, humane society,
society for the prevention of cruelty to animals, or rescue
association serves a humane purpose.

Animals in public shelters average a seven day stay during which time
the public pays for around the clock care, food, medicine, cleaning
and often euthanizing and body disposal expenses. The care, housing,
and killing of these animals come at a significant cost to the public.
Public policy that effectively encourages animal adoption is
beneficial to taxpayers. Further, money that is credited to these
taxpayers is likely to be reinvested into the forty billion dollar per
year pet industry.

LEGISLATIVE HISTORY:  2013-14: S.896A - Referred to Gov't Ops 2011-12:
5.1280A - Referred to Gov't Ops 2009-10: 5.4757/A.992 Referred to
Gov't Ops/ Referred to Ways & Means 2008: S.6992/A.10027 Referred to
Gov't Ops/ Referred to Ways & Means

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE:  This act shall take effect immediately and shall
apply to pet adoptions in taxable years beginning on and after January
1, 2016.
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A05407 Text:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                        5407--A

                              2015-2016 Regular Sessions

                                 I N  A S S E M B L Y

                                   February 20, 2015
                                      ___________

       Introduced  by M. of A. LAVINE, MILLER, ARROYO, SKOUFIS, STIRPE, MOSLEY,
         CERETTO, McDONOUGH, SALADINO, PICHARDO, BRABENEC, MURRAY, ZEBROWSKI --
         Multi-Sponsored by -- M. of A. COOK, GLICK, KEARNS, LUPINACCI,  MAGEE,
         MARKEY,  PERRY,  SOLAGES, TEDISCO, THIELE -- read once and referred to
         the Committee on Ways and Means -- 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 adoption of household pets

         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 HOUSEHOLD PETS. (1) GENERAL. AN INDI-
    4  VIDUAL TAXPAYER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS BEGINNING ON
    5  OR  AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN AGAINST THE TAX IMPOSED BY
    6  THIS ARTICLE FOR THE COST OF ADOPTING A MAXIMUM OF THREE HOUSEHOLD  PETS
    7  PER TAXABLE YEAR FROM A QUALIFYING POUND, DULY INCORPORATED PROFESSIONAL
    8  ORGANIZATION  OR  DULY  INCORPORATED HUMANE SOCIETY.   THE AMOUNT OF THE
    9  CREDIT SHALL BE FOR THE ACTUAL COST OF  SUCH  ADOPTION,  BUT  SHALL  NOT
   10  EXCEED  THE MAXIMUM CREDIT OF ONE HUNDRED DOLLARS PER HOUSEHOLD PET, FOR
   11  A MAXIMUM OF THREE PETS PER TAXABLE YEAR.
   12    (2) DEFINITION.  THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG,  CAT  OR
   13  OTHER  DOMESTICATED ANIMAL KEPT FOR THE PRIMARY PURPOSE OF COMPANIONSHIP
   14  THAT IS NORMALLY MAINTAINED IN OR NEAR THE HOUSEHOLD  OF  THE  OWNER  OR
   15  PERSON  WHO  CARES  FOR  SUCH DOMESTICATED ANIMAL, PROVIDED THAT KEEPING
   16  SUCH ANIMAL IS NOT IN VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL,
   17  STATE OR LOCAL LAW.
   18    (3) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED  TAXPAYER
   19  TO  FURNISH PROOF OF SPAYING OR NEUTERING IN SUPPORT OF HIS OR HER CLAIM
   20  FOR CREDIT UNDER THIS SUBSECTION.

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06899-04-5
       A. 5407--A                          2

    1    (4) WHEN CREDIT ALLOWED. THE CREDIT PROVIDED FOR  IN  THIS  SUBSECTION
    2  SHALL  BE  ALLOWED  WITH  RESPECT  TO THE TAXABLE YEAR, COMMENCING AFTER
    3  JANUARY FIRST, TWO THOUSAND SIXTEEN, IN WHICH THE PET IS ADOPTED.
    4    S  2.  This  act  shall take effect immediately and shall apply to pet
    5  adoptions in taxable years beginning on and after January 1, 2016.
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