S00188 Summary:

BILL NOS00188A
 
SAME ASSAME AS A00062
 
SPONSORTEDISCO
 
COSPNSRBOYLE, SEPULVEDA
 
MLTSPNSR
 
Amd 606, Tax L
 
Provides a tax credit for spay or neuter services.
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S00188 Actions:

BILL NOS00188A
 
01/09/2019REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
02/20/2019AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
02/20/2019PRINT NUMBER 188A
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S00188 Committee Votes:

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S00188 Floor Votes:

There are no votes for this bill in this legislative session.
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S00188 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         188--A
 
                               2019-2020 Regular Sessions
 
                    IN SENATE
 
                                       (Prefiled)
 
                                     January 9, 2019
                                       ___________
 
        Introduced  by Sens. TEDISCO, BOYLE, SEPULVEDA -- read twice and ordered
          printed, and when printed to be committed to the Committee on Investi-
          gations  and  Government  Operations  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee

        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 (jjj) to read as follows:
     3    (jjj)  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 nineteen against the tax imposed by
     6  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  nineteen,  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  2019.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01841-03-9
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