| Assembly Actions - Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Jan 11, 2012 | print number 1280a |
| Jan 11, 2012 | amend and recommit to investigations and government operations |
| Jan 04, 2012 | referred to investigations and government operations |
| Jan 06, 2011 | referred to investigations and government operations |
senate Bill S1280A
2011-2012 Legislative Session
Sponsored By
Thomas K. Duane
(D, WF) 0 Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
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Bill Amendments
S1280 - Details
S1280 - Sponsor Memo
BILL NUMBER:S1280 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:
S1280 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
1280
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
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 (ss) to read as follows:
(SS) 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 ELEVEN 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 ELEVEN, 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, 2011.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00595-01-1
S1280A (ACTIVE) - Details
S1280A (ACTIVE) - 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
S1280A (ACTIVE) - Bill Text download pdf
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
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