NY State Senate Bill 2011-S4994

Archive: Last Bill Status - Stricken

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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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 14, 2012	recommit, enacting clause stricken
Jan 04, 2012	referred to investigations and government operations
May 02, 2011	referred to investigations and government operations

2011-S4994 (ACTIVE) - Details

See Assembly Version of this Bill:: A968
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S4756, A993
2013-2014: S2795, A976
2015-2016: S1611, A5276
2017-2018: S1678, A8081
2019-2020: S188, A62
2021-2022: S195, A644
2023-2024: S107, A85
2025-2026: S473, A138

2011-S4994 (ACTIVE) - Summary

Provides a tax credit for spay or neuter services.

2011-S4994 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4994

TITLE OF BILL:
An act
to amend the tax law, in relation to establishing a tax credit for the
cost of spay or neuter services

PURPOSE:
To grant an individual taxpayer a credit of eighty percent of the
actual cost of having their cats or dogs spayed or neutered. Credit
shall not exceed two hundred dollars.

SUMMARY OF PROVISIONS:
This bill would establish ail individual taxpayer credit of eighty
percent of the actual cost of spay or neuter services rendered for
dogs or cats not to exceed two hundred dollars.

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 a report issued by Animal Friendly NYC, a significant number of
these animals end up in shelters when their original owners cannot
afford to spay or neuter the animal. A fertile cat gives birth to
eight to twelve young per year on average, and a fertile dog gives
birth to four to eight young per year on average. These litters

constitute a significant burden to their pet owners and ultimately
contribute to the homeless cat and dog population. This is a ,public
health crisis, as well as a burden to taxpayers who pay for the care,
feeding, medicine, cleaning, and euthanizing of these animals through
publicly funded animal control agencies. Each animal costs taxpayers
approximately two hundred dollars. According to the ASPCA, only ten
percent of the animals taken into shelters have been spayed, compared
to seventy five percent of all pets. Encouraging pet owners to spay
and neuter their pets will result in fewer animals in shelters and
ultimately save the public money. As well, the money that is credited
to a taxpayer is likely to be reinvested into the forty billion
dollar per year pet industry which will prove beneficial to the
economy.

LEGISLATIVE HISTORY:
A.993 of 2009-10

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to spay or
neuter services in taxable years beginning on and after January 1,
2011.

2011-S4994 (ACTIVE) - Bill Text download pdf

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

                                  4994

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               May 2, 2011
                               ___________

Introduced  by  Sen.  BALL  --  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 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 (ss) to read as follows:
  (SS)  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 ELEVEN 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 ELEVEN, 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,
2011.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00596-01-1

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Senate Bill S4994

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Archive: Last Bill Status - Stricken

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2011-S4994 (ACTIVE) - Details

2011-S4994 (ACTIVE) - Summary

2011-S4994 (ACTIVE) - Sponsor Memo

2011-S4994 (ACTIVE) - Bill Text download pdf

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Sponsored By

Greg Ball

Archive: Last Bill Status - Stricken

Actions

2011-S4994 (ACTIVE) - Details

2011-S4994 (ACTIVE) - Summary

2011-S4994 (ACTIVE) - Sponsor Memo

2011-S4994 (ACTIVE) - Bill Text download pdf

Comments