Creates a tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.
STATE OF NEW YORK
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637
2025-2026 Regular Sessions
IN ASSEMBLY(Prefiled)
January 8, 2025
___________
Introduced by M. of A. ROSENTHAL -- 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 (qqq) to read as follows:
3 (qqq) 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 twenty-four against the tax imposed
6 by this article for the cost of adopting a maximum of three household
7 pets per taxable year from a qualifying animal shelter. The amount of
8 the credit shall be one hundred dollars per animal or the actual cost of
9 such adoption, whichever is less, for a maximum of three pets per taxa-
10 ble year.
11 (2) Definitions. For the purposes of this subsection:
12 (A) The term "household pet" shall mean any dog, cat or other domesti-
13 cated animal kept for the primary purpose of companionship that is
14 normally maintained in or near the household of the owner or person who
15 cares for such domesticated animal, provided that keeping such animal is
16 not in violation of any applicable provisions of federal, state or local
17 law.
18 (B) The term "qualifying animal shelter" shall mean the following:
19 (i) Any municipal pound or shelter harboring animals pursuant to
20 subdivision one of section one hundred fourteen of the agriculture and
21 markets law;
22 (ii) Any pound, shelter, duly incorporated society for the prevention
23 of cruelty to animals, duly incorporated humane society or duly incorpo-
24 rated animal protective association that operates physical animal shel-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02160-01-5
A. 637 2
1 tering facilities and offers household pets to the public for adoption
2 by way of an established adoption program. Such facilities shall not be
3 co-located on a residential premises; or
4 (iii) Any pound, shelter, duly incorporated society for the prevention
5 of cruelty to animals, duly incorporated humane society or duly incorpo-
6 rated animal protective association located in a city with a population
7 of two million or more that operates physical animal sheltering facili-
8 ties and offers household pets to the public for adoption by way of an
9 established adoption program. Such facilities shall not be co-located on
10 a residential premises.
11 (3) Eligibility. To qualify for the credit prescribed in this
12 subsection, an individual taxpayer must provide proof of animal owner-
13 ship in the form of an adoption agreement from a qualifying animal shel-
14 ter as defined in this subsection, and written proof that such animal
15 was spayed or neutered in accordance with section three hundred seven-
16 ty-seven-a of the agriculture and markets law.
17 (4) When credit allowed. The credit provided for in this subsection
18 shall be allowed with respect to the taxable year, commencing after
19 January first, two thousand twenty-four, in which the pet is adopted.
20 § 2. This act shall take effect immediately and shall apply to pet
21 adoptions in taxable years beginning on and after the first of January
22 next succeeding the date on which it shall have become a law.
