assembly Bill A979

2013-2014 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


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

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 17, 2014 held for consideration in ways and means
Jan 08, 2014 referred to ways and means
Jan 09, 2013 referred to ways and means

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A979 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A992
2011-2012: A742
2015-2016: A6770
2017-2018: A3875
2019-2020: A286
2021-2022: A652

A979 (ACTIVE) - Summary

Provides for tax credit for the adoption of household pets from animal shelters or humane societies.

A979 (ACTIVE) - Bill Text download pdf

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

                                   979

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by M. of A. KELLNER, ROSENTHAL, RIVERA, JAFFEE, GLICK, RAIA,
  MILLMAN, PAULIN -- Multi-Sponsored by -- M.  of  A.  BOYLAND,  MAISEL,
  THIELE,  TITONE -- 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 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 (vv) to read as follows:
  (VV)  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 THIRTEEN 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 THIRTEEN, 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, 2013.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets