Senate Bill S2894B

2015-2016 Legislative Session

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

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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
Jan 27, 2016	print number 2894b
Jan 27, 2016	amend and recommit to investigations and government operations
Jan 06, 2016	referred to investigations and government operations
Mar 09, 2015	print number 2894a
Mar 09, 2015	amend and recommit to investigations and government operations
Jan 30, 2015	referred to investigations and government operations

Bill Amendments

Original

B (Active)

2015-S2894 - Details

Current Committee:: Senate Investigations And Government Operations
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-S2894 - Summary

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

2015-S2894 - Sponsor Memo

                                BILL NUMBER:S2894

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:

According to the Human Society, animal shelters care for 6-8 million

dogs and cats every year in the United States, of whom approximately
3-4 million are euthanized. According to the ASPCA, fifty percent of
dogs in shelters and seventy percent of cats in shelters are killed
because they are not adopted. Encouraging prospective pet owners to
adopt from a pound, shelter, humane society, society for the
prevention of cruelty to animals, or rescue association serves a
humane purpose.

Animals in public shelters average a seven day stay during which time
the public pays for around the clock care, food, medicine, cleaning
and often euthanizing and body disposal expenses. The care, housing,
and killing of these animals come at a significant cost to the public.
Public policy that effectively encourages animal adoption is
beneficial to taxpayers. Further, money that is credited to these
taxpayers is likely to be reinvested into the forty billion dollar per
year pet industry.

LEGISLATIVE HISTORY:

2013-14: S.896A - Referred to Gov't Ops
2011-12: S.1280A - Referred to Gov't Ops
2009-10: S.4757/A.992 Referred to Gov't Ops/ Referred to Ways & Means
2008: S.6992/A.10027 Referred to Gov't Ops/ Referred to Ways & Means

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:


This act shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2016.

2015-S2894 - Bill Text download pdf

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

                                  2894

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 30, 2015
                               ___________

Introduced  by  Sen.  PARKER -- 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 (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

2015-S2894A - Details

Current Committee:: Senate Investigations And Government Operations
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-S2894A - Summary

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

2015-S2894A - Sponsor Memo

                                BILL NUMBER:S2894A

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 to a maximum of three
animals per taxable year. This bill provides a definition for
"household pet."

JUSTIFICATION:

According to the Human Society, animal shelters care for 6-8 million
dogs and cats every year in the United States, of whom approximately
3-4 million are euthanized. According to the ASPCA, fifty percent of

dogs in shelters and seventy percent of cats in shelters are killed
because they are not adopted. Encouraging prospective pet owners to
adopt from a pound, shelter, humane society, society for the
prevention of cruelty to animals, or rescue association serves a
humane purpose.

Animals in public shelters average a seven day stay during which time
the public pays for around the clock care, food, medicine, cleaning
and often euthanizing and body disposal expenses. The care, housing,
and killing of these animals come at a significant cost to the public.
Public policy that effectively encourages animal adoption is
beneficial to taxpayers. Further, money that is credited to these
taxpayers is likely to be reinvested into the forty billion dollar per
year pet industry.

LEGISLATIVE HISTORY:

2013-14: S.896A - Referred to Gov't Ops
2011-12: S.1280A - Referred to Gov't Ops
2009-10: S.4757/A.992 Referred to Gov't Ops/ Referred to Ways & Means
2008: S.6992/A.10027 Referred to Gov't Ops/ Referred to Ways & Means

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

This act shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2016.

2015-S2894A - Bill Text download pdf

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

                                 2894--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 30, 2015
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  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.
  (4)  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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06899-02-5

S. 2894--A                          2

  S  2.  This  act  shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2016.

2015-S2894B (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
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-S2894B (ACTIVE) - Summary

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

2015-S2894B (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2894B

 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 to a maximum of three
animals per taxable year. This bill provides a definition for
"household pet."

 JUSTIFICATION :

According to the Human Society, animal shelters care for 6-8 million

dogs and cats every year in the United States, of whom approximately
3-4 million are euthanized. According to the ASPCA, fifty percent of
dogs in shelters and seventy percent of cats in shelters are killed
because they are not adopted. Encouraging prospective pet owners to
adopt from a pound, shelter, humane society, society for the
prevention of cruelty to animals, or rescue association serves a
humane purpose.

Animals in public shelters average a seven day stay during which time
the public pays for around the clock care, food, medicine, cleaning
and often euthanizing and body disposal expenses. The care, housing,
and killing of these animals come at a significant cost to the public.
Public policy that effectively encourages animal adoption is
beneficial to taxpayers. Further, money that is credited to these
taxpayers is likely to be reinvested into the forty billion dollar per
year pet industry.

 LEGISLATIVE HISTORY :

2013-14: S.896A - Referred to Gov't Ops
2011-12: S.1280A - Referred to Gov't Ops
2009-10: S.4757/A.992 Referred to Gov't Ops/ Referred to Ways & Means
2008: S.6992/A.10027 Referred to Gov't Ops/ Referred to Ways & Means

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2017.

2015-S2894B (ACTIVE) - Bill Text download pdf

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

                                 2894--B

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 30, 2015
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as amended and recommitted to said committee -- 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  commit-
  tee

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 SEVENTEEN 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 PROFES-
SIONAL 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06899-05-6

S. 2894--B                          2

  (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.
  (4)  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 SEVENTEEN, 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, 2017.

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Senate Bill S2894B

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

Bill Amendments

2015-S2894 - Details

2015-S2894 - Summary

2015-S2894 - Sponsor Memo

2015-S2894 - Bill Text download pdf

2015-S2894A - Details

2015-S2894A - Summary

2015-S2894A - Sponsor Memo

2015-S2894A - Bill Text download pdf

2015-S2894B (ACTIVE) - Details

2015-S2894B (ACTIVE) - Summary

2015-S2894B (ACTIVE) - Sponsor Memo

2015-S2894B (ACTIVE) - Bill Text download pdf

Comments

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Sponsored By

Kevin S. Parker

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

Bill Amendments

2015-S2894 - Details

2015-S2894 - Summary

2015-S2894 - Sponsor Memo

2015-S2894 - Bill Text download pdf

2015-S2894A - Details

2015-S2894A - Summary

2015-S2894A - Sponsor Memo

2015-S2894A - Bill Text download pdf

2015-S2894B (ACTIVE) - Details

2015-S2894B (ACTIVE) - Summary

2015-S2894B (ACTIVE) - Sponsor Memo

2015-S2894B (ACTIVE) - Bill Text download pdf

Comments