STATE OF NEW YORK
________________________________________________________________________
5340
2025-2026 Regular Sessions
IN ASSEMBLY
February 13, 2025
___________
Introduced by M. of A. RAGA -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to creating a tax credit for
certain household pet expenses
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 (qqq) to read as follows:
3 (qqq) Credit for certain household pet expenses. (1) General. An indi-
4 vidual taxpayer shall be allowed a credit for taxable years beginning on
5 or after January first, two thousand twenty-six against the tax imposed
6 by this article for the cost of owning household pets. The amount of the
7 credit shall be for the actual cost of pet ownership for up to two
8 household pets, but shall not exceed the maximum credit of one hundred
9 fifty dollars for everyday expenses and three hundred dollars for
10 medical or veterinary expenses per household pet per taxable year for a
11 maximum total of nine hundred dollars per taxable year.
12 (2) Definitions. The terms:
13 (a) "household pet" shall mean any dog or cat kept for the primary
14 purpose of companionship that is normally maintained in or near the
15 household of the owner or person who cares for such domesticated animal,
16 provided that keeping such animal is not in violation of any applicable
17 provisions of federal, state or local law. The term "household pet"
18 shall not mean:
19 (i) any dog or cat confined to the premises of any public or private
20 hospital devoted solely to the treatment of sick animals.
21 (ii) any dog or cat confined for the purposes of research to the prem-
22 ises of any college or other educational or research institution.
23 (iii) any dog or cat confined to the premises of any person, firm or
24 corporation engaged in the business of breeding or raising dogs for
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04132-01-5
A. 5340 2
1 profit and licensed as a class A dealer under the Federal Laboratory
2 Animal Welfare Act.
3 (iv) any "police work dog" or "detection dog" as such terms are
4 defined in section one hundred eight of the agriculture and markets law.
5 (b) "actual cost of pet ownership" shall mean:
6 (i) medical and veterinary expenses, which shall include, but not be
7 limited to, annual exams, medications, emergency care, and tests as
8 deemed necessary by veterinarians; and
9 (ii) everyday expenses which shall include, but not be limited to,
10 food, crate, leashes, litter boxes, litter, harnesses, collars, grooming
11 supplies, toys, and other items deemed essential for pet care-taking.
12 (3) Proof of claim. The commissioner may require a qualified taxpayer
13 to furnish proof of ownership of the household pets and proof of the
14 actual cost of pet ownership in support of their claim for credit under
15 this subsection.
16 (4) When credit allowed. The credit provided for in this subsection
17 shall be allowed with respect to the taxable year, commencing after
18 January first, two thousand twenty-six, in which the pet is owned.
19 § 2. This act shall take effect immediately and shall apply to pet
20 adoptions in taxable years beginning on and after January 1, 2026.
