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
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
Section two states the effective date.
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
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.
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
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.
STATE OF NEW YORK
2021-2022 Regular Sessions
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
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.
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.