A00652 Summary:

BILL NOA00652
 
SAME ASNo Same As
 
SPONSORRosenthal L
 
COSPNSRFahy, Weprin, Bichotte Hermelyn, Seawright, McDonough
 
MLTSPNSRCusick, Simon
 
Amd §606, Tax L
 
Creates a tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.
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A00652 Actions:

BILL NOA00652
 
01/06/2021referred to ways and means
01/05/2022referred to ways and means
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A00652 Committee Votes:

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A00652 Floor Votes:

There are no votes for this bill in this legislative session.
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A00652 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A652
 
SPONSOR: Rosenthal L
  TITLE OF BILL: An act to amend the tax law, in relation to establishing a tax credit for the adoption of household pets   PURPOSE: This bill grants an individual taxpayer a credit for fees incurred through the adoption of a household pet from a pound, shelter, incorpo- rated society for the prevention of cruelty to animals, humane society, or a dog or cat or other animal protective or rescue association.   SUMMARY OF SPECIFIC PROVISIONS: Section one amends Section 606 of the tax law by adding a new subsection (jjj). Section two states the effective date.   JUSTIFICATION: According to the Humane Society, animal shelters care for six to eight million dogs and cats every year in the United States, of whom approxi- mately three to four million are euthanized. According to the ASPCA, 50 percent of dogs in shelters and 70 percent of cats in shelters are killed because they are not adopted. Encouraging prospective pet owners to adopt from a pound, shelter, humane society, society for the prevention of cruelty to animals, or rescue association serves a humane purpose. Animals in public shelters average a seven-day stay during which time the public pays for around-the-clock care, food, medicine, cleaning and often euthanizing and body disposal expenses. The care, housing, and killing of these animals come at a significant cost to the public. Public policy that effectively encourages animal adoption is beneficial to taxpayers. Further, money that is credited to these taxpayers is likely to be reinvested into the $40 billion pet industry.   LEGISLATIVE HISTORY: 2019-20: A.286 - Referred to Ways and Means 2017-18: A.3875-B - Referred to Ways and Means; S.749-B - Referred to Investigations and Government Operations 2015-16: A.6770-B -Referred to Ways and Means   FISCAL IMPLICATIONS: Undetermined.   EFFECTIVE DATE: This bill shall take effect immediately and shall apply to pet adoptions in taxable years beginning on and after January of the year in which it shall have passed.
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A00652 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           652
 
                               2021-2022 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 6, 2021
                                       ___________
 
        Introduced  by M. of A. L. ROSENTHAL, FAHY, WEPRIN, BICHOTTE, SEAWRIGHT,
          McDONOUGH -- Multi-Sponsored by -- M. of A. CUSICK, SIMON -- 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 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 (kkk) to read as follows:
     3    (kkk) 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-two 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 animal shelter.  The amount of
     8  the credit shall be one hundred dollars per animal or the actual cost of
     9  such adoption, whichever is less, for a maximum of three pets per  taxa-
    10  ble year.
    11    (2) Definitions. For the purposes of this subsection:
    12    (A) The term "household pet" shall mean any dog, cat or other domesti-
    13  cated  animal  kept  for  the  primary  purpose of companionship that is
    14  normally maintained in or near the household of the owner or person  who
    15  cares for such domesticated animal, provided that keeping such animal is
    16  not in violation of any applicable provisions of federal, state or local
    17  law.
    18    (B) The term "qualifying animal shelter" shall mean the following:
    19    (i)  Any  municipal  pound  or  shelter  harboring animals pursuant to
    20  subdivision one of section one hundred fourteen of the  agriculture  and
    21  markets law;
    22    (ii)  Any pound, shelter, duly incorporated society for the prevention
    23  of cruelty to animals, duly incorporated human society or duly  incorpo-
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00749-01-1

        A. 652                              2
 
     1  rated  animal protective association that operates physical animal shel-
     2  tering facilities and offers household pets to the public  for  adoption
     3  by  way of an established adoption program. Such facilities shall not be
     4  co-located on a residential premises; or
     5    (iii) Any pound, shelter, duly incorporated society for the prevention
     6  of cruelty to animals, duly incorporated humane society or duly incorpo-
     7  rated  animal protective association located in a city with a population
     8  of two million or more that operates physical animal sheltering  facili-
     9  ties  and  offers household pets to the public for adoption by way of an
    10  established adoption program. Such facilities shall not be co-located on
    11  a residential premises.
    12    (3)  Eligibility.  To  qualify  for  the  credit  prescribed  in  this
    13  subsection,  an  individual taxpayer must provide proof of animal owner-
    14  ship in the form of an adoption agreement from a qualifying animal shel-
    15  ter as defined in this subsection, and written proof  that  such  animal
    16  was  spayed  or neutered in accordance with section three hundred seven-
    17  ty-seven-a of the agriculture and markets law.
    18    (4) When credit allowed. The credit provided for  in  this  subsection
    19  shall  be  allowed  with  respect  to the taxable year, commencing after
    20  January first, two thousand twenty-two, in which the pet is adopted.
    21    § 2. This act shall take effect immediately and  shall  apply  to  pet
    22  adoptions  in  taxable years beginning on and after the first of January
    23  next succeeding the date on which it shall have become a law.
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