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Assembly Bill A8379A

2017-2018 Legislative Session

Establishes a credit against income tax for service dogs

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Bill Amendments

2017-A8379 - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

2017-A8379 - Summary

Establishes a credit against income tax for service dogs.

2017-A8379 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8379
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 12, 2017
                                ___________
 
 Introduced  by M. of A. RA -- read once and referred to the Committee on
   Ways and Means
 
 AN ACT to amend the tax  law,  in  relation  to  establishing  a  credit
   against income tax for service dogs
 
   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 SERVICE DOGS. (1) FOR TAXABLE YEARS BEGINNING ON OR
 AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN, A TAXPAYER SHALL BE ALLOWED
 A CREDIT AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS  ARTI-
 CLE,  IN  AN AMOUNT EQUAL TO THE QUALIFIED SERVICE DOG EXPENDITURES MADE
 BY THE TAXPAYER. PROVIDED, HOWEVER, THE  CREDIT  SHALL  NOT  EXCEED  ONE
 THOUSAND DOLLARS.
   (2)  TAX  CREDITS ALLOWED PURSUANT TO THIS SUBSECTION SHALL BE ALLOWED
 IN THE TAXABLE YEAR IN WHICH THE EXPENDITURES WERE MADE.
   (3) IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER  THIS  SUBSECTION  FOR
 ANY  TAXABLE  YEAR  SHALL  EXCEED  THE TAXPAYER'S TAX FOR SUCH YEAR, THE
 EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS,  AND  MAY  BE
 APPLIED AGAINST THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS, BUT SHALL NOT
 EXCEED ONE THOUSAND DOLLARS.
   (4)  (A) THE TERM "QUALIFIED SERVICE DOG EXPENDITURES" SHALL MEAN, FOR
 PURPOSES OF  THIS  SUBSECTION,  NECESSARY  EXPENSES  FOR  MAINTAINING  A
 SERVICE DOG INCLUDING, BUT NOT LIMITED TO, FOOD, VETERINARY CARE, TRAIN-
 ING, BOARDING, AND CLOTHING.
   (B)   THE  TERM  "SERVICE  DOG"  SHALL  MEAN,  FOR  PURPOSES  OF  THIS
 SUBSECTION, ANY SERVICE, GUIDE, SEEING OR  HEARING  DOG,  REGARDLESS  OF
 CERTIFICATION,  UNDER THE CONTROL OF THE PERSON USING OR TRAINING IT AND
 THAT HAS BEEN OR IS BEING INDIVIDUALLY TRAINED TO  DO  WORK  OR  PERFORM
 TASKS FOR THE BENEFIT OF A PERSON WITH A DISABILITY.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2017.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

co-Sponsors

2017-A8379A - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

2017-A8379A - Summary

Establishes a credit against income tax for service dogs.

2017-A8379A - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8379--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 12, 2017
                                ___________
 
 Introduced  by M. of A. RA -- 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 credit
   against income tax for service dogs

   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 SERVICE DOGS. (1) FOR TAXABLE YEARS BEGINNING  ON  OR
 AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN, A TAXPAYER SHALL BE ALLOWED
 A  CREDIT AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTI-
 CLE, IN AN AMOUNT EQUAL TO THE QUALIFIED SERVICE DOG  EXPENDITURES  MADE
 BY  THE  TAXPAYER.  PROVIDED,  HOWEVER,  THE CREDIT SHALL NOT EXCEED ONE
 THOUSAND DOLLARS.
   (2) TAX CREDITS ALLOWED PURSUANT TO THIS SUBSECTION SHALL  BE  ALLOWED
 IN THE TAXABLE YEAR IN WHICH THE EXPENDITURES WERE MADE.
   (3)  IF  THE  AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR
 ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S  TAX  FOR  SUCH  YEAR,  THE
 EXCESS  MAY  BE  CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE
 APPLIED AGAINST THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS, BUT SHALL NOT
 EXCEED ONE THOUSAND DOLLARS.
   (4) THE TERM "QUALIFIED SERVICE  DOG  EXPENDITURES"  SHALL  MEAN,  FOR
 PURPOSES  OF  THIS  SUBSECTION,  NECESSARY  EXPENSES  FOR  MAINTAINING A
 SERVICE DOG, AS DEFINED IN SUBDIVISION SEVEN OF SECTION FORTY-SEVEN-B OF
 THE CIVIL RIGHTS LAW, INCLUDING, BUT NOT LIMITED  TO,  FOOD,  VETERINARY
 CARE, TRAINING, BOARDING, AND CLOTHING.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2017.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11379-03-7

co-Sponsors

2017-A8379B (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

2017-A8379B (ACTIVE) - Summary

Establishes a credit against income tax for service dogs.

2017-A8379B (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8379--B
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 12, 2017
                                ___________
 
 Introduced  by  M.  of  A.  RA,  DiPIETRO, D'URSO, SEAWRIGHT, McDONOUGH,
   BRABENEC, TITONE -- 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  credit
   against income tax for service dogs
 
   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 SERVICE DOGS. (1) FOR TAXABLE YEARS BEGINNING ON OR
 AFTER JANUARY FIRST, TWO THOUSAND EIGHTEEN, A TAXPAYER SHALL BE  ALLOWED
 A  CREDIT AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTI-
 CLE, IN AN AMOUNT EQUAL TO THE QUALIFIED SERVICE DOG  EXPENDITURES  MADE
 BY  THE  TAXPAYER.  PROVIDED,  HOWEVER,  THE CREDIT SHALL NOT EXCEED ONE
 THOUSAND DOLLARS.
   (2) TAX CREDITS ALLOWED PURSUANT TO THIS SUBSECTION SHALL  BE  ALLOWED
 IN THE TAXABLE YEAR IN WHICH THE EXPENDITURES WERE MADE.
   (3)  IF  THE  AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR
 ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S  TAX  FOR  SUCH  YEAR,  THE
 EXCESS  MAY  BE  CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE
 APPLIED AGAINST THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS, BUT SHALL NOT
 EXCEED ONE THOUSAND DOLLARS.
   (4) THE TERM "QUALIFIED SERVICE  DOG  EXPENDITURES"  SHALL  MEAN,  FOR
 PURPOSES  OF  THIS  SUBSECTION,  NECESSARY  EXPENSES  FOR  MAINTAINING A
 SERVICE DOG, AS DEFINED IN SUBDIVISION SEVEN OF SECTION FORTY-SEVEN-B OF
 THE CIVIL RIGHTS LAW, INCLUDING, BUT NOT LIMITED  TO,  FOOD,  VETERINARY
 CARE, TRAINING, BOARDING, AND CLOTHING.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2018.

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