TITLE OF BILL: An act to amend the tax law, in relation to
establishing a tax credit for the adoption of household pets
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 or rescue association
to a maximum of three animals per taxable year. This bill provides a
definition for "household pet."
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
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.
2013-14: S.896A - Referred to Gov't Ops 2011-12: S.1280A - Referred to
2009-10: S.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
To be determined.
This act shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2016.
S T A T E O F N E W Y O R K
2015-2016 Regular Sessions
I N A S S E M B L Y
February 20, 2015
Introduced by M. of A. LAVINE -- 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 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, SHELTER, DULY INCORPORATED
8 SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, HUMANE SOCIETY, DOG,
9 CAT OR OTHER PROTECTIVE OR RESCUE ASSOCIATION. THE AMOUNT OF THE CREDIT
10 SHALL BE FOR THE ACTUAL COST OF SUCH ADOPTION, BUT SHALL NOT EXCEED THE
11 MAXIMUM CREDIT OF ONE HUNDRED DOLLARS PER HOUSEHOLD PET, FOR A MAXIMUM
12 OF THREE PETS PER TAXABLE YEAR.
13 (2) DEFINITION. THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR
14 OTHER DOMESTICATED ANIMAL KEPT FOR THE PRIMARY PURPOSE OF COMPANIONSHIP
15 THAT IS NORMALLY MAINTAINED IN OR NEAR THE HOUSEHOLD OF THE OWNER OR
16 PERSON WHO CARES FOR SUCH DOMESTICATED ANIMAL, PROVIDED THAT KEEPING
17 SUCH ANIMAL IS NOT IN VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL,
18 STATE OR LOCAL LAW.
19 (3) WHEN CREDIT ALLOWED. THE CREDIT PROVIDED FOR IN THIS SUBSECTION
20 SHALL BE ALLOWED WITH RESPECT TO THE TAXABLE YEAR, COMMENCING AFTER
21 JANUARY FIRST, TWO THOUSAND SIXTEEN, IN WHICH THE PET IS ADOPTED.
22 S 2. This act shall take effect immediately and shall apply to pet
23 adoptions in taxable years beginning on and after January 1, 2016.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.