STATE OF NEW YORK
________________________________________________________________________
6191
2023-2024 Regular Sessions
IN SENATE
April 3, 2023
___________
Introduced by Sen. PARKER -- 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 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 (bbb) to read as follows:
3 (bbb) 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-four against the tax imposed
6 by this article for the cost of adopting a maximum of three household
7 pets per taxable year from a qualifying pound, duly incorporated profes-
8 sional organization or duly incorporated humane society. The amount of
9 the credit shall be for the actual cost of such adoption, but shall not
10 exceed the maximum credit of one hundred dollars per household pet, for
11 a maximum of three pets per taxable year.
12 (2) Definition. The term "household pet" shall mean any dog, cat or
13 other domesticated animal kept for the primary purpose of companionship
14 that is normally maintained in or near the household of the owner or
15 person who cares for such domesticated animal, provided that keeping
16 such animal is not in violation of any applicable provisions of federal,
17 state or local law.
18 (3) Proof of claim. The commissioner may require a qualified taxpayer
19 to furnish proof of spaying or neutering in support of his or her claim
20 for credit under this subsection.
21 (4) When credit allowed. The credit provided for in this subsection
22 shall be allowed with respect to the taxable year, commencing after
23 January first, two thousand twenty-four, in which the pet is adopted.
24 § 2. This act shall take effect immediately and shall apply to pet
25 adoptions in taxable years beginning on and after January 1, 2024.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07552-01-3
