BILL NO A05407A
SAME AS SAME AS S02894-A
COSPNSR Miller, Arroyo, Skoufis, Stirpe, Mosley, Ceretto, McDonough,
Saladino, Pichardo, Brabenec, Murray, Zebrowski, Englebright
MLTSPNSR Cook, Glick, Kearns, Lupinacci, Magee, Markey, Perry, Solages,
Amd S606, Tax L
Provides for a tax credit for the adoption of household pets from animal
shelters or humane societies.
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
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, 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.
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.