S T A T E O F N E W Y O R K
________________________________________________________________________
4757
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
___________
Introduced by Sen. DUANE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
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 (qq) to read as follows:
(QQ) 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 NINE 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 NINE, 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, 2009.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00026-01-9