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Assembly Bill A5407A

2015-2016 Legislative Session

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

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Bill Amendments

co-Sponsors

multi-Sponsors

2015-A5407 - Details

See Senate Version of this Bill:
S2894
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4757
2011-2012: S1280
2013-2014: S896
2017-2018: S749, S2838
2019-2020: S4919
2021-2022: S4940
2023-2024: S6191
2025-2026: S4223

2015-A5407 - Summary

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

2015-A5407 - Bill Text download pdf 

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

                                  5407

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 20, 2015
                               ___________

Introduced by M. of A. LAVINE -- 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 (ccc) to read as follows:
  (CCC) 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 SIXTEEN 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 SIXTEEN, 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, 2016.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06899-01-5

co-Sponsors

multi-Sponsors

2015-A5407A (ACTIVE) - Details

See Senate Version of this Bill:
S2894
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4757
2011-2012: S1280
2013-2014: S896
2017-2018: S749, S2838
2019-2020: S4919
2021-2022: S4940
2023-2024: S6191
2025-2026: S4223

2015-A5407A (ACTIVE) - Summary

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

2015-A5407A (ACTIVE) - Bill Text download pdf 

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

                                 5407--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 20, 2015
                               ___________

Introduced  by M. of A. LAVINE, MILLER, ARROYO, SKOUFIS, STIRPE, MOSLEY,
  CERETTO, McDONOUGH, SALADINO, PICHARDO, BRABENEC, MURRAY, ZEBROWSKI --
  Multi-Sponsored by -- M. of A. COOK, GLICK, KEARNS, LUPINACCI,  MAGEE,
  MARKEY,  PERRY,  SOLAGES, TEDISCO, THIELE -- read once and referred to
  the Committee on Ways and Means -- 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 (ccc) to read as follows:
  (CCC) 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 SIXTEEN 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, DULY INCORPORATED PROFESSIONAL
ORGANIZATION  OR  DULY  INCORPORATED HUMANE SOCIETY.   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) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED  TAXPAYER
TO  FURNISH PROOF OF SPAYING OR NEUTERING IN SUPPORT OF HIS OR HER CLAIM
FOR CREDIT UNDER THIS SUBSECTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06899-04-5

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