A05407 Summary:

BILL NO    A05407 

SAME AS    SAME AS S02894

SPONSOR    Lavine

COSPNSR    

MLTSPNSR   

Amd S606, Tax L

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

BILL NO    A05407 

02/20/2015 referred to ways and means
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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:A5407

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 or rescue association
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: S.1280A - Referred to
Gov't Ops
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

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

                              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.
                                                                  LBD06899-01-5
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