A08730 Summary:

COSPNSRMosley, Colton, Cruz, Miller MG, Blake, Epstein, Brabenec, Manktelow, Norris
MLTSPNSRAbbate, Walczyk
Amd §606, Tax L
Provides for tax credit for the adoption of pets from an animal shelter up to $125 per pet.
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A08730 Actions:

11/25/2019referred to ways and means
01/08/2020referred to ways and means
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A08730 Committee Votes:

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A08730 Floor Votes:

There are no votes for this bill in this legislative session.
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A08730 Text:

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    November 25, 2019
        Introduced by M. of A. SAYEGH -- 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 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 (kkk) to read as follows:
     3    (kkk) Credit for the adoption of  pets.  (1)  General.  An  individual
     4  taxpayer  shall  be  allowed  a credit for taxable years beginning on or
     5  after January first, two thousand twenty-one against the tax imposed  by
     6  this article for the cost of adopting pets per taxable year from a qual-
     7  ifying  animal  shelter.  The  amount of the credit shall be one hundred
     8  twenty-five dollars per animal or the  actual  cost  of  such  adoption,
     9  whichever is less, per taxable year.
    10    (2) Definitions. For the purposes of this subsection:
    11    (A)  The  term  "pet"  shall  mean  any dog, cat or other domesticated
    12  animal kept for the primary purpose of companionship  that  is  normally
    13  maintained in or near the household of the owner or person who cares for
    14  such  domesticated  animal,  provided that keeping such animal is not in
    15  violation of any applicable provisions of federal, state or local law.
    16    (B) The term "qualifying animal shelter" shall mean any  pound,  shel-
    17  ter, duly incorporated society for the prevention of cruelty to animals,
    18  duly  incorporated humane society or duly incorporated animal protective
    19  association that operates  physical  animal  sheltering  facilities  and
    20  offers pets to the public for adoption by way of an established adoption
    21  program  or any municipal pound or shelter harboring animals pursuant to
    22  subdivision one of section one hundred fourteen of the  agriculture  and
    23  markets  law.  Such  facilities shall not be co-located on a residential
    24  premises.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 8730                             2
     1    (3)  Eligibility.  To  qualify  for  the  credit  prescribed  in  this
     2  subsection,  an  individual taxpayer must provide proof of animal owner-
     3  ship in the form of an adoption agreement from a qualifying animal shel-
     4  ter as defined in this subsection.
     5    (4)  When  credit  allowed. The credit provided for in this subsection
     6  shall be allowed with respect to  the  taxable  year,  commencing  after
     7  January first, two thousand twenty-one, in which the pet is adopted.
     8    §  2.  This  act  shall take effect immediately and shall apply to pet
     9  adoptions in taxable years beginning on and after the first  of  January
    10  next succeeding the date on which it shall have become a law.
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