S T A T E   O F   N E W   Y O R K
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                                  5276

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 17, 2015
                               ___________

Introduced  by  M. of A. TEDISCO, ROSENTHAL, GLICK, RAIA, RIVERA, PAULIN
  -- Multi-Sponsored by -- M. of A. HAWLEY, 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 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 (ccc) to read as follows:
  (CCC) 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 FIFTEEN 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
MAXIMUM 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  FIFTEEN,  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,
2015.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00610-01-5