assembly Bill A3875B

2017-2018 Legislative Session

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

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Archive: Last Bill Status - In Assembly Committee


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

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Actions

view actions (6)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 28, 2018 print number 3875b
Feb 28, 2018 amend and recommit to ways and means
Jan 03, 2018 referred to ways and means
Jun 12, 2017 print number 3875a
Jun 12, 2017 amend and recommit to ways and means
Jan 30, 2017 referred to ways and means

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A3875 - Details

See Senate Version of this Bill:
S749
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A992, S4757
2011-2012: A742, S1280
2013-2014: A979, S896
2015-2016: A6770, S2894, S3670
2019-2020: A286, S4919
2021-2022: A652, S4940

A3875 - Summary

Provides for tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

A3875 - Bill Text download pdf


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

                                  3875

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                            January 30, 2017
                               ___________

Introduced  by  M.  of  A.  ROSENTHAL,  FAHY,  SKOUFIS,  TITONE, WEPRIN,
  BICHOTTE, RAIA, SEAWRIGHT, McDONOUGH -- Multi-Sponsored by -- M. of A.
  CUSICK, SIMON -- 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 (hhh) to read as follows:
  (HHH) 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 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:
  (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.
                                                           LBD05466-01-7

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A3875A - Details

See Senate Version of this Bill:
S749
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A992, S4757
2011-2012: A742, S1280
2013-2014: A979, S896
2015-2016: A6770, S2894, S3670
2019-2020: A286, S4919
2021-2022: A652, S4940

A3875A - Summary

Provides for tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

A3875A - Bill Text download pdf


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

                                 3875--A

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                            January 30, 2017
                               ___________

Introduced  by  M.  of  A.  ROSENTHAL,  FAHY,  SKOUFIS,  TITONE, WEPRIN,
  BICHOTTE, RAIA, SEAWRIGHT, McDONOUGH -- Multi-Sponsored by -- M. of A.
  CUSICK, SIMON -- 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 (iii) to read as follows:
  (III) 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 ANIMAL SHELTER.  THE AMOUNT OF
THE CREDIT SHALL BE ONE HUNDRED DOLLARS PER ANIMAL OR THE ACTUAL COST OF
SUCH ADOPTION, WHICHEVER IS LESS, FOR A MAXIMUM OF THREE PETS PER  TAXA-
BLE 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.
                                                           LBD05466-03-7

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A3875B (ACTIVE) - Details

See Senate Version of this Bill:
S749
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A992, S4757
2011-2012: A742, S1280
2013-2014: A979, S896
2015-2016: A6770, S2894, S3670
2019-2020: A286, S4919
2021-2022: A652, S4940

A3875B (ACTIVE) - Summary

Provides for tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

A3875B (ACTIVE) - Bill Text download pdf


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

                                 3875--B

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                            January 30, 2017
                               ___________

Introduced  by  M.  of  A.  L. ROSENTHAL, FAHY, SKOUFIS, TITONE, WEPRIN,
  BICHOTTE, RAIA, SEAWRIGHT, McDONOUGH -- Multi-Sponsored by -- M. of A.
  CUSICK, SIMON -- read once and referred to the Committee on  Ways  and
  Means  --  committee  discharged,  bill  amended, ordered reprinted as
  amended and recommitted  to  said  committee  --  recommitted  to  the
  Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
  --  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 (iii) to read as follows:
  (III) 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 EIGHTEEN 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, FOR A MAXIMUM OF THREE PETS PER  TAXA-
BLE 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.
                                                           LBD05466-05-8