STATE OF NEW YORK
________________________________________________________________________
6008
2019-2020 Regular Sessions
IN SENATE
May 16, 2019
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Introduced by Sen. SERINO -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to an income tax credit for
obedience training for dogs adopted from a qualifying animal shelter
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. This act shall be known and may be cited as "Frankie's
2 Law".
3 § 2. Section 606 of the tax law is amended by adding a new subsection
4 (kkk) to read as follows:
5 (kkk) Credit for the adoption of dogs. (1) General. An individual
6 taxpayer shall be allowed a credit for taxable years beginning on or
7 after January first, two thousand twenty against the tax imposed by this
8 article for the obedience training of one dog per taxable year that was
9 adopted from a qualifying pound, shelter, duly incorporated society for
10 the prevention of cruelty to animals, humane society, dog, cat or other
11 protective or rescue association during such taxable year or the taxable
12 year immediately preceding, provided that keeping such dog is not in
13 violation of any applicable provisions of federal, state or local law.
14 The amount of the credit shall be the actual cost of such obedience
15 training, but shall not exceed the maximum credit of one hundred dollars
16 per taxable year.
17 (2) Proof of claim. The commissioner may require a qualified taxpayer
18 to furnish proof of obedience training in support of his or her claim
19 for credit under this subsection.
20 (3) When credit allowed. The credit provided for in this subsection
21 shall be allowed with respect to the taxable year, commencing after
22 January first, two thousand twenty, in which the dog received obedience
23 training.
24 § 3. This act shall take effect immediately and shall apply to taxable
25 years beginning on and after January 1, 2020.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11805-01-9
