STATE OF NEW YORK
________________________________________________________________________
107
2023-2024 Regular Sessions
IN SENATE(Prefiled)
January 4, 2023
___________
Introduced by Sens. TEDISCO, SEPULVEDA -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Budget and
Revenue
AN ACT to amend the tax law, in relation to establishing a tax credit
for the cost of spay or neuter services
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 (ooo) to read as follows:
3 (ooo) Credit for spay or neuter services. (1) General. An individual
4 taxpayer shall be allowed a credit for taxable years beginning on or
5 after January first, two thousand twenty-three against the tax imposed
6 by this article for the cost of spay or neuter services performed during
7 the taxable year for cats or dogs regardless of where such cats or dogs
8 were obtained. The amount of the credit shall be for eighty percent of
9 the actual cost of such spay or neuter service, but shall not exceed a
10 maximum credit of two hundred dollars.
11 (2) Eligibility. Such taxpayer shall provide an actual receipt or copy
12 thereof from any licensed veterinarian of this state showing the actual
13 cost of such spay or neuter service.
14 (3) When credit allowed. The credit provided for in this subsection
15 shall be allowed with respect to the taxable year, commencing after
16 January first, two thousand twenty-three, in which the spay and neuter
17 service is rendered.
18 § 2. This act shall take effect immediately, and shall apply to spay
19 or neuter services in taxable years beginning on and after January 1,
20 2023.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00288-01-3
