Senate Bill S3670C

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
Feb 22, 2016	print number 3670c
Feb 22, 2016	amend and recommit to investigations and government operations
Jan 06, 2016	referred to investigations and government operations
May 04, 2015	print number 3670b
May 04, 2015	amend and recommit to investigations and government operations
Apr 28, 2015	print number 3670a
Apr 28, 2015	amend and recommit to investigations and government operations
Feb 13, 2015	referred to investigations and government operations

Bill Amendments

Original

C (Active)

co-Sponsors

2015-S3670 - 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-S3670 - Summary

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

2015-S3670 - Sponsor Memo

                                BILL NUMBER:S3670

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, incorporated
society for the prevention of cruelty to animals, humane society, or a
dog or cat or other animal protective or rescue association.

SUMMARY OF PROVISIONS:

This bill would establish an individual taxpayer credit of up to five
hundred dollars per household pet adopted from a pound, shelter,
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 also
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:

This is a new bill.

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, 2015.

2015-S3670 - Bill Text download pdf

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

                                  3670

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 13, 2015
                               ___________

Introduced  by  Sen. RITCHIE -- 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 FIFTEEN 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 FIVE 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 FIFTEEN, 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, 2015.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08565-01-5

co-Sponsors

2015-S3670A - 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-S3670A - Summary

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

2015-S3670A - Sponsor Memo

2015-S3670A - Bill Text download pdf

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

                                 3670--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 13, 2015
                               ___________

Introduced  by  Sens. RITCHIE, ADDABBO, LATIMER, PARKER, PERKINS -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on  Investigations  and  Government 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 FIFTEEN AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR THE COST OF ADOPTING A MAXIMUM OF THREE HOUSEHOLD  PETS
PER  TAXABLE  YEAR  FROM A QUALIFYING ANIMAL SHELTER.  THE AMOUNT OF THE
CREDIT SHALL BE ONE HUNDRED DOLLARS PER ANIMAL FOR THE  ACTUAL  COST  OF
SUCH  ADOPTION, BUT SHALL NOT EXCEED THE MAXIMUM CREDIT OF THREE HUNDRED
DOLLARS PER HOUSEHOLD PET, FOR A MAXIMUM OF THREE PETS PER TAXABLE YEAR.
  (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
  (A) THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTI-
CATED 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.
  (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN THE FOLLOWING:
  (I) ANY MUNICIPAL POUND  OR  SHELTER  HARBORING  ANIMALS  PURSUANT  TO
SUBDIVISION  ONE  OF SECTION ONE HUNDRED FOURTEEN OF THE AGRICULTURE AND
MARKETS LAW;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08565-02-5

S. 3670--A                          2

  (II) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE  PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMANE SOCIETY OR DULY INCORPO-
RATED  ANIMAL PROTECTIVE ASSOCIATION LOCATED IN A CITY WITH A POPULATION
OF TWO MILLION OR MORE THAT OPERATES PHYSICAL ANIMAL SHELTERING  FACILI-
TIES  AND  OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION BY WAY OF AN
ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE CO-LOCATED ON
A RESIDENTIAL PREMISES.
  (3)  ELIGIBILITY.  TO  QUALIFY  FOR  THE  CREDIT  PRESCRIBED  IN   THE
SUBSECTION,  AN  INDIVIDUAL TAXPAYER MUST PROVIDE PROOF OF ANIMAL OWNER-
SHIP IN THE FORM OF AN ADOPTION AGREEMENT FROM A QUALIFYING ANIMAL SHEL-
TER AS DEFINED IN THIS SUBSECTION, AND WRITTEN PROOF  THAT  SUCH  ANIMAL
WAS  SPAYED  OR NEUTERED IN ACCORDANCE WITH SECTION THREE HUNDRED SEVEN-
TY-SEVEN-A OF THE AGRICULTURE AND MARKETS LAW.
  (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 FIFTEEN, 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, 2015.

co-Sponsors

2015-S3670B - 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-S3670B - Summary

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

2015-S3670B - Sponsor Memo

2015-S3670B - Bill Text download pdf

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

                                 3670--B

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 13, 2015
                               ___________

Introduced  by  Sens. RITCHIE, ADDABBO, LATIMER, PARKER, PERKINS -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on  Investigations  and  Government Operations -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  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 FIFTEEN AGAINST THE TAX IMPOSED  BY
THIS  ARTICLE FOR THE COST OF ADOPTING A MAXIMUM OF THREE HOUSEHOLD PETS
PER TAXABLE YEAR FROM A QUALIFYING ANIMAL SHELTER.   THE AMOUNT  OF  THE
CREDIT  SHALL  BE  ONE  HUNDRED DOLLARS PER ANIMAL OR THE ACTUAL COST OF
SUCH ADOPTION, WHICHEVER IS LESS BUT SHALL NOT EXCEED THE MAXIMUM CREDIT
OF THREE HUNDRED DOLLARS PER HOUSEHOLD PET, FOR A MAXIMUM OF THREE  PETS
PER TAXABLE YEAR.
  (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
  (A) THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTI-
CATED  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.
  (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN THE FOLLOWING:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08565-04-5

S. 3670--B                          2

  (I)  ANY  MUNICIPAL  POUND  OR  SHELTER  HARBORING ANIMALS PURSUANT TO
SUBDIVISION ONE OF SECTION ONE HUNDRED FOURTEEN OF THE  AGRICULTURE  AND
MARKETS LAW;
  (II)  ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMAN SOCIETY OR DULY  INCORPO-
RATED  ANIMAL PROTECTIVE ASSOCIATION THAT OPERATES PHYSICAL ANIMAL SHEL-
TERING FACILITIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC  FOR  ADOPTION
BY  WAY OF AN ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE
CO-LOCATED ON A RESIDENTIAL PREMISES; OR
  (III) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMANE SOCIETY OR DULY INCORPO-
RATED ANIMAL PROTECTIVE ASSOCIATION LOCATED IN A CITY WITH A  POPULATION
OF  TWO MILLION OR MORE THAT OPERATES PHYSICAL ANIMAL SHELTERING FACILI-
TIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION BY WAY  OF  AN
ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE CO-LOCATED ON
A RESIDENTIAL PREMISES.
  (3)   ELIGIBILITY.  TO  QUALIFY  FOR  THE  CREDIT  PRESCRIBED  IN  THE
SUBSECTION, AN INDIVIDUAL TAXPAYER MUST PROVIDE PROOF OF  ANIMAL  OWNER-
SHIP IN THE FORM OF AN ADOPTION AGREEMENT FROM A QUALIFYING ANIMAL SHEL-
TER  AS  DEFINED  IN THIS SUBSECTION, AND WRITTEN PROOF THAT SUCH ANIMAL
WAS SPAYED OR NEUTERED IN ACCORDANCE WITH SECTION THREE  HUNDRED  SEVEN-
TY-SEVEN-A OF THE AGRICULTURE AND MARKETS LAW.
  (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 FIFTEEN, 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, 2015.

co-Sponsors

View additional co-sponsors

2015-S3670C (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-S3670C (ACTIVE) - Summary

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

2015-S3670C (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3670C

 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, incorporated
society for the prevention of cruelty to animals, humane society, or a
dog or cat or other animal protective or rescue association.

 SUMMARY OF PROVISIONS :

This bill would establish an individual taxpayer credit of up to five
hundred dollars per household pet adopted from a pound, shelter,
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 also
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 :

This is a new bill.

 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-S3670C (ACTIVE) - Bill Text download pdf

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

                                 3670--C

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 13, 2015
                               ___________

Introduced  by  Sens. RITCHIE, ADDABBO, LATIMER, PARKER, PERKINS -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on  Investigations  and  Government Operations -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  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 (eee) to read as follows:
  (EEE) 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 ANIMAL SHELTER.   THE AMOUNT  OF  THE
CREDIT  SHALL  BE  ONE  HUNDRED DOLLARS PER ANIMAL OR THE ACTUAL COST OF
SUCH ADOPTION, WHICHEVER IS LESS BUT SHALL NOT EXCEED THE MAXIMUM CREDIT
OF THREE HUNDRED DOLLARS PER HOUSEHOLD PET, FOR A MAXIMUM OF THREE  PETS
PER TAXABLE YEAR.
  (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
  (A) THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTI-
CATED  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08565-06-6

S. 3670--C                          2

NOT IN VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL, STATE OR LOCAL
LAW.
  (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN THE FOLLOWING:
  (I)  ANY  MUNICIPAL  POUND  OR  SHELTER  HARBORING ANIMALS PURSUANT TO
SUBDIVISION ONE OF SECTION ONE HUNDRED FOURTEEN OF THE  AGRICULTURE  AND
MARKETS LAW;
  (II)  ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMAN SOCIETY OR DULY  INCORPO-
RATED  ANIMAL PROTECTIVE ASSOCIATION THAT OPERATES PHYSICAL ANIMAL SHEL-
TERING FACILITIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC  FOR  ADOPTION
BY  WAY OF AN ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE
CO-LOCATED ON A RESIDENTIAL PREMISES; OR
  (III) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMANE SOCIETY OR DULY INCORPO-
RATED ANIMAL PROTECTIVE ASSOCIATION LOCATED IN A CITY WITH A  POPULATION
OF  TWO MILLION OR MORE THAT OPERATES PHYSICAL ANIMAL SHELTERING FACILI-
TIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION BY WAY  OF  AN
ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE CO-LOCATED ON
A RESIDENTIAL PREMISES.
  (3)   ELIGIBILITY.  TO  QUALIFY  FOR  THE  CREDIT  PRESCRIBED  IN  THE
SUBSECTION, AN INDIVIDUAL TAXPAYER MUST PROVIDE PROOF OF  ANIMAL  OWNER-
SHIP IN THE FORM OF AN ADOPTION AGREEMENT FROM A QUALIFYING ANIMAL SHEL-
TER  AS  DEFINED  IN THIS SUBSECTION, AND WRITTEN PROOF THAT SUCH ANIMAL
WAS SPAYED OR NEUTERED IN ACCORDANCE WITH SECTION THREE  HUNDRED  SEVEN-
TY-SEVEN-A OF THE AGRICULTURE AND MARKETS LAW.
  (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.
  S  2.  This  act  shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2016.

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Senate Bill S3670C

Sponsored By

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

Actions

Bill Amendments

co-Sponsors

2015-S3670 - Details

2015-S3670 - Summary

2015-S3670 - Sponsor Memo

2015-S3670 - Bill Text download pdf

co-Sponsors

2015-S3670A - Details

2015-S3670A - Summary

2015-S3670A - Sponsor Memo

2015-S3670A - Bill Text download pdf

co-Sponsors

2015-S3670B - Details

2015-S3670B - Summary

2015-S3670B - Sponsor Memo

2015-S3670B - Bill Text download pdf

co-Sponsors

2015-S3670C (ACTIVE) - Details

2015-S3670C (ACTIVE) - Summary

2015-S3670C (ACTIVE) - Sponsor Memo

2015-S3670C (ACTIVE) - Bill Text download pdf

Comments

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Sponsored By

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

Actions

Bill Amendments

co-Sponsors

2015-S3670 - Details

2015-S3670 - Summary

2015-S3670 - Sponsor Memo

2015-S3670 - Bill Text download pdf

co-Sponsors

2015-S3670A - Details

2015-S3670A - Summary

2015-S3670A - Sponsor Memo

2015-S3670A - Bill Text download pdf

co-Sponsors

2015-S3670B - Details

2015-S3670B - Summary

2015-S3670B - Sponsor Memo

2015-S3670B - Bill Text download pdf

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2015-S3670C (ACTIVE) - Details

2015-S3670C (ACTIVE) - Summary

2015-S3670C (ACTIVE) - Sponsor Memo

2015-S3670C (ACTIVE) - Bill Text download pdf

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