A05407 Summary:

BILL NOA05407A
 
SAME ASSAME AS S02894-A
 
SPONSORLavine
 
COSPNSRMiller, Arroyo, Skoufis, Stirpe, Mosley, Ceretto, McDonough, Saladino, Pichardo, Brabenec, Murray, Zebrowski, Englebright, Raia
 
MLTSPNSRCook, 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 NOA05407A
 
02/20/2015referred to ways and means
03/25/2015amend and recommit to ways and means
03/25/2015print number 5407a
01/06/2016referred to ways and means
01/15/2016enacting clause stricken
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A05407 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A5407A
 
SPONSOR: Lavine
  TITLE OF BILL: An act to amend the tax law, in relation to establish- ing 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 protec- tive 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:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         5407--A
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                    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    §  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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