STATE OF NEW YORK
________________________________________________________________________
5978
2023-2024 Regular Sessions
IN SENATE
March 24, 2023
___________
Introduced by Sen. CANZONERI-FITZPATRICK -- read twice and ordered
printed, 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 adoption of a dog or cat
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 the adoption of dogs or cats. (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-three against the tax
6 imposed by this article for the adoption of a maximum of three dogs or
7 cats per taxable year from a qualifying pound, shelter, duly incorpo-
8 rated society for the prevention of cruelty to animals, humane society,
9 dog, cat or other protective or rescue association. The amount of the
10 credit shall be one hundred dollars per dog or cat, for a maximum of
11 three dogs or cats per taxable year, provided that keeping such dog or
12 cat is not in violation of any applicable provisions of federal, state
13 or local law.
14 (2) Proof of claim. The commissioner may require a qualified taxpayer
15 to furnish proof of spaying or neutering in support of his or her claim
16 for credit under this subsection.
17 (3) 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-three, in which the dog or cat is
20 adopted.
21 § 2. This act shall take effect immediately and shall apply to
22 adoptions in taxable years beginning on and after January 1, 2023.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09156-01-3
