senate Bill S1280A

Provides for tax credit for the adoption of household pets from animal shelter or humane society

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 06 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 11 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 11 / Jan / 2012
    • PRINT NUMBER 1280A

Summary

Provides for tax credit for the adoption of household pets from animal shelter or humane society.

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Bill Details

Versions:
S1280
S1280A
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L
Versions Introduced in 2009-2010 Legislative Cycle:
S4757

Sponsor Memo

BILL NUMBER:S1280A

TITLE OF BILL:
An act to amend the tax law, in relation to establishing a tax credit
for the adoption of household pets

PURPOSE:
To grant an individual taxpayer a credit for fees incurred through the
adoption of a household pet from a pound, shelter, duly incorporated
society for the prevention of cruelty to animals, humane society, dog or
cat or other animal protective or rescue association.

SUMMARY OF PROVISIONS:
This bill would establish an individual taxpayer credit of up to one
hundred dollars per household pet adopted from a pound, shelter, duly
incorporated society for the prevention of cruelty to animals, humane
society, dog or cat or other animal protective or rescue association to
a maximum of three animals per taxable year.

This bill provides a definition for "household pet."

JUSTIFICATION:
In 2005 over forty one thousand cats and dogs were taken into shelters
in New York city alone. Over twenty two thousand of these animals were
euthanized. According to the ASPCA, fifty percent of dogs in shelters
and seventy percent of cats in shelters are killed because they are not
adopted. Encouraging prospective pet owners to adopt from a pound, shel-
ter, 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 forty billion dollar per year pet
industry.

LEGISLATIVE HISTORY:
2010: S.4757/A.992 (Died in Senate Finance/Died
in Assembly Ways & Means)
2009: S.4757/A.992 (Died in Senate Gov't Ops/Died
in Assembly Ways & Means)
2008: S.6992/A.10027 (Died in Senate Gov't Ops/Died
in Assembly Ways & Means)

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:

This act shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2012.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1280--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             January 6, 2011
                               ___________

Introduced  by  Sen.  DUANE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

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:

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (uu) to read as follows:
  (UU) CREDIT FOR THE ADOPTION OF HOUSEHOLD PETS. (1) GENERAL. AN  INDI-
VIDUAL TAXPAYER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS BEGINNING ON
OR  AFTER  JANUARY FIRST, TWO THOUSAND TWELVE AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR THE COST OF ADOPTING A MAXIMUM OF THREE HOUSEHOLD  PETS
PER  TAXABLE  YEAR  FROM  A QUALIFYING POUND, SHELTER, DULY INCORPORATED
SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, HUMANE  SOCIETY,  DOG,
CAT  OR OTHER PROTECTIVE OR RESCUE ASSOCIATION. THE AMOUNT OF THE CREDIT
SHALL BE FOR THE ACTUAL COST OF SUCH ADOPTION, BUT SHALL NOT EXCEED  THE
MAXIMUM  CREDIT  OF ONE HUNDRED DOLLARS PER HOUSEHOLD PET, FOR A MAXIMUM
OF THREE PETS PER TAXABLE YEAR.
  (2) DEFINITION.  THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG,  CAT  OR
OTHER  DOMESTICATED ANIMAL KEPT FOR THE PRIMARY PURPOSE OF COMPANIONSHIP
THAT IS NORMALLY MAINTAINED IN OR NEAR THE HOUSEHOLD  OF  THE  OWNER  OR
PERSON  WHO  CARES  FOR  SUCH DOMESTICATED ANIMAL, PROVIDED THAT KEEPING
SUCH ANIMAL IS NOT IN VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL,
STATE OR LOCAL LAW.
  (3) WHEN CREDIT ALLOWED. THE CREDIT PROVIDED FOR  IN  THIS  SUBSECTION
SHALL  BE  ALLOWED  WITH  RESPECT  TO THE TAXABLE YEAR, COMMENCING AFTER
JANUARY FIRST, TWO THOUSAND TWELVE, IN WHICH THE PET IS ADOPTED.
  S 2. This act shall take effect immediately and  shall  apply  to  pet
adoptions in taxable years beginning on and after January 1, 2012.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00595-02-2

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