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A00286 Summary:

BILL NOA00286
 
SAME ASNo Same As
 
SPONSORRosenthal L
 
COSPNSRFahy, Weprin, Bichotte, Seawright, Raia, McDonough
 
MLTSPNSRCusick, Simon
 
Amd 606, Tax L
 
Provides for 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.
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A00286 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           286
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 9, 2019
                                       ___________
 
        Introduced  by M. of A. L. ROSENTHAL, FAHY, WEPRIN, BICHOTTE, SEAWRIGHT,
          RAIA, McDONOUGH -- Multi-Sponsored by -- M. of  A.  CUSICK,  SIMON  --
          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 (jjj) to read as follows:
     3    (jjj) 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 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 animal shelter.   The amount  of  the
     8  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 human society or duly  incorpo-
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01516-01-9

        A. 286                              2
 
     1  rated  animal protective association that operates physical animal shel-
     2  tering facilities and offers household pets to the public  for  adoption
     3  by  way of an established adoption program. Such facilities shall not be
     4  co-located on a residential premises; or
     5    (iii) Any pound, shelter, duly incorporated society for the prevention
     6  of cruelty to animals, duly incorporated humane society or duly incorpo-
     7  rated  animal protective association located in a city with a population
     8  of two million or more that operates physical animal sheltering  facili-
     9  ties  and  offers household pets to the public for adoption by way of an
    10  established adoption program. Such facilities shall not be co-located on
    11  a residential premises.
    12    (3)  Eligibility.  To  qualify  for  the  credit  prescribed  in  this
    13  subsection,  an  individual taxpayer must provide proof of animal owner-
    14  ship in the form of an adoption agreement from a qualifying animal shel-
    15  ter as defined in this subsection, and written proof  that  such  animal
    16  was  spayed  or neutered in accordance with section three hundred seven-
    17  ty-seven-a of the agriculture and markets law.
    18    (4) When credit allowed. The credit provided for  in  this  subsection
    19  shall  be  allowed  with  respect  to the taxable year, commencing after
    20  January first, two thousand twenty, in which the pet is adopted.
    21    § 2. This act shall take effect immediately and  shall  apply  to  pet
    22  adoptions  in  taxable years beginning on and after the first of January
    23  next succeeding the date on which it shall have become a law.
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