Assembly Bill A993

2009-2010 Legislative Session

Provides a tax credit for spay or neuter services

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2009-A993 (ACTIVE) - Details

See Senate Version of this Bill:
S4756
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A968, S4994
2013-2014: A976, S2795
2015-2016: A5276, S1611
2017-2018: A8081, S1678
2019-2020: A62, S188
2021-2022: A644, S195
2023-2024: A85, S107

2009-A993 (ACTIVE) - Summary

Provides a tax credit for spay or neuter services.

2009-A993 (ACTIVE) - Bill Text download pdf 

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

                                   993

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  M.  of A. KELLNER, ROSENTHAL, GLICK, MILLMAN, J. RIVERA,
  SPANO, BRADLEY, EDDINGTON, KOON, RAIA, PAULIN, PHEFFER --  Multi-Spon-
  sored  by  -- M. of A.  MAISEL, SCOZZAFAVA, THIELE, TITONE, WEISENBERG
  -- 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 cost of spay or neuter services

  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 (qq) to read as follows:
  (QQ)  CREDIT  FOR  SPAY OR NEUTER SERVICES. (1) GENERAL. AN INDIVIDUAL
TAXPAYER SHALL BE ALLOWED A CREDIT FOR TAXABLE  YEARS  BEGINNING  ON  OR
AFTER  JANUARY  FIRST, TWO THOUSAND NINE AGAINST THE TAX IMPOSED BY THIS
ARTICLE FOR THE COST OF SPAY OR NEUTER  SERVICES  PERFORMED  DURING  THE
TAXABLE YEAR FOR CATS OR DOGS REGARDLESS OF WHERE SUCH CATS OR DOGS WERE
OBTAINED.  THE  AMOUNT  OF THE CREDIT SHALL BE FOR EIGHTY PERCENT OF THE
ACTUAL COST OF SUCH SPAY OR NEUTER SERVICE, BUT SHALL NOT EXCEED A MAXI-
MUM CREDIT OF TWO HUNDRED DOLLARS.
  (2) ELIGIBILITY. SUCH TAXPAYER SHALL PROVIDE AN ACTUAL RECEIPT OR COPY
THEREOF FROM ANY LICENSED VETERINARIAN OF THIS STATE SHOWING THE  ACTUAL
COST OF SUCH SPAY OR NEUTER SERVICE.
  (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 NINE, IN WHICH THE SPAY AND NEUTER SERVICE
IS RENDERED.
  S 2. This act shall take effect immediately, and shall apply  to  spay
or  neuter  services  in taxable years beginning on and after January 1,
2009.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00006-01-9

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