NY State Senate Bill 2017-S1678A

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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 01, 2018	print number 1678a
Feb 01, 2018	amend and recommit to investigations and government operations
Jan 03, 2018	referred to investigations and government operations
Jan 10, 2017	referred to investigations and government operations

Bill Amendments

Original

A (Active)

co-Sponsors

2017-S1678 - Details

See Assembly Version of this Bill:: A8081
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: S4756, A993
2011-2012: S4994, A968
2013-2014: S2795, A976
2015-2016: S1611, A5276
2019-2020: S188, A62
2021-2022: S195, A644
2023-2024: S107, A85

2017-S1678 - Summary

Provides a tax credit for spay or neuter services.

2017-S1678 - Sponsor Memo

                                 BILL NUMBER:  S1678

 TITLE OF BILL :

An act to amend the tax law, in relation to establishing a tax credit
for the cost of spay or neuter services

 PURPOSE :

To grant an individual taxpayer a credit of eighty percent of the
actual cost of having their cats or dogs spayed or neutered. Credit
shall not exceed two hundred dollars.

 SUMMARY OF PROVISIONS :

This bill would establish ail individual taxpayer credit of eighty
percent of the actual cost of spay or neuter services rendered for
dogs or cats not to exceed two hundred dollars.

 JUSTIFICATION :

In 2005 over forty one thousand cats and dogs were taken into shelters
in New York City alone. Over twenty two thousand of these animals were
euthanized.

According to a report issued by Animal Friendly NYC, a significant

number of these animals end up in shelters when their original owners
cannot afford to spay or neuter the animal. A fertile cat gives birth
to eight to twelve young per year on average, and a fertile dog gives
birth to four to eight young per year on average. These litters
constitute a significant burden to their pet owners and ultimately
contribute to the homeless cat and dog population. This is a public
health crisis, as well as a burden to taxpayers who pay for the care,
feeding, medicine, cleaning, and euthanizing of these animals through
publicly funded animal control agencies. Each animal costs taxpayers
approximately two hundred dollars. According to the ASPCA, only ten
percent of the animals taken into shelters have been spayed, compared
to seventy five percent of all pets. Encouraging pet owners to spay
and neuter their pets will result in fewer animals in shelters and
ultimately save the public money. As well, the money that is credited
to a taxpayer is likely to be reinvested into the forty billion dollar
per year pet industry which will prove beneficial to the economy.

 LEGISLATIVE HISTORY :

01/13/2015: S.1611 Referred to Investigations and Government
Operations
01/06/2016: S.1611 Referred to Investigations and Government
Operations

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to spay or
neuter services in taxable years beginning on and after January 1,
2017.

2017-S1678 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1678
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 10, 2017
                                ___________
 
 Introduced  by  Sens.  TEDISCO, BOYLE -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and Government Operations
 
 AN  ACT  to  amend the tax law, in relation to establishing a tax credit
   for the cost of spay or neuter services

   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 SPAY OR NEUTER SERVICES. (1) GENERAL.  AN  INDIVIDUAL
 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 SPAY OR NEUTER SERVICES PERFORMED DURING
 THE TAXABLE YEAR FOR CATS OR DOGS REGARDLESS OF WHERE SUCH CATS OR  DOGS
 WERE  OBTAINED.  THE AMOUNT OF THE CREDIT SHALL BE FOR EIGHTY PERCENT OF
 THE ACTUAL COST OF SUCH SPAY OR NEUTER SERVICE, BUT SHALL NOT  EXCEED  A
 MAXIMUM CREDIT OF TWO HUNDRED DOLLARS.
   (2) ELIGIBILITY. SUCH TAXPAYER SHALL PROVIDE AN ACTUAL RECEIPT OR COPY
 THEREOF  FROM ANY LICENSED VETERINARIAN OF THIS STATE SHOWING THE ACTUAL
 COST OF SUCH SPAY OR NEUTER SERVICE.
   (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 SEVENTEEN, IN  WHICH  THE  SPAY  AND  NEUTER
 SERVICE IS RENDERED.
   §  2.  This act shall take effect immediately, and shall apply to spay
 or neuter services in taxable years beginning on and  after  January  1,
 2017.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06353-01-7

co-Sponsors

2017-S1678A (ACTIVE) - Details

See Assembly Version of this Bill:: A8081
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: S4756, A993
2011-2012: S4994, A968
2013-2014: S2795, A976
2015-2016: S1611, A5276
2019-2020: S188, A62
2021-2022: S195, A644
2023-2024: S107, A85

2017-S1678A (ACTIVE) - Summary

Provides a tax credit for spay or neuter services.

2017-S1678A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S1678A

SPONSOR: TEDISCO
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a tax credit
for the cost of spay or neuter services

 
PURPOSE:

To grant an individual taxpayer a credit of eighty percent of the actual
cost of having their cats or dogs spayed or neutered. Credit shall not
exceed two hundred dollars.

 
SUMMARY OF PROVISIONS:

This bill would establish ail individual taxpayer credit of eighty
percent of the actual cost of spay or neuter services rendered for dogs
or cats not to exceed two hundred dollars.

JUSTIFICATION:

In 2005 over forty one thousand cats and dogs were taken into shelters
in New York City alone. Over twenty two thousand of these animals were
euthanized.

According to a report issued by Animal Friendly NYC, a significant
number of these animals end up in shelters when their original owners
cannot afford to spay or neuter the animal. A fertile cat gives birth to
eight to twelve young per year on average, and a fertile dog gives birth
to four to eight young per year on average. These litters constitute a
significant burden to their pet owners and ultimately contribute to the
homeless cat and dog population. This is a public health crisis, as well
as a burden to taxpayers who pay for the care, feeding, medicine, clean-
ing, and euthanizing of these animals through publicly funded animal
control agencies. Each animal costs taxpayers approximately two hundred
dollars. According to the ASPCA, only ten percent of the animals taken
into shelters have been spayed, compared to seventy five percent of all
pets. Encouraging pet owners to spay and neuter their pets will result
in fewer animals in shelters and ultimately save the public money. As
well, the money that is credited to a taxpayer is likely to be rein-
vested into the forty billion dollar per year pet industry which will
prove beneficial to the economy.

 
LEGISLATIVE HISTORY:

01/13/2015: S.1611 Referred to Investigations and Government Operations
01/06/2016: S.1611 Referred to Investigations and Government Operations

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to spay or neuter
services in taxable years beginning on and after January 1, 2018.

2017-S1678A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1678--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 10, 2017
                                ___________
 
 Introduced  by  Sens.  TEDISCO,  AVELLA, BOYLE -- read twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations and Government Operations -- 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 committee
 
 AN  ACT  to  amend the tax law, in relation to establishing a tax credit
   for the cost of spay or neuter services
 
   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 SPAY OR NEUTER SERVICES. (1) GENERAL.  AN  INDIVIDUAL
 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 SPAY OR NEUTER SERVICES PERFORMED DURING
 THE TAXABLE YEAR FOR CATS OR DOGS REGARDLESS OF WHERE SUCH CATS OR  DOGS
 WERE  OBTAINED.  THE AMOUNT OF THE CREDIT SHALL BE FOR EIGHTY PERCENT OF
 THE ACTUAL COST OF SUCH SPAY OR NEUTER SERVICE, BUT SHALL NOT  EXCEED  A
 MAXIMUM CREDIT OF TWO HUNDRED DOLLARS.
   (2) ELIGIBILITY. SUCH TAXPAYER SHALL PROVIDE AN ACTUAL RECEIPT OR COPY
 THEREOF  FROM ANY LICENSED VETERINARIAN OF THIS STATE SHOWING THE ACTUAL
 COST OF SUCH SPAY OR NEUTER SERVICE.
   (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 EIGHTEEN,  IN  WHICH  THE  SPAY  AND  NEUTER
 SERVICE IS RENDERED.
   §  2.  This act shall take effect immediately, and shall apply to spay
 or neuter services in taxable years beginning on and  after  January  1,
 2018.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06353-02-8

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S1678A

Sponsored By

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

Bill Amendments

co-Sponsors

2017-S1678 - Details

2017-S1678 - Summary

2017-S1678 - Sponsor Memo

2017-S1678 - Bill Text download pdf

co-Sponsors

2017-S1678A (ACTIVE) - Details

2017-S1678A (ACTIVE) - Summary

2017-S1678A (ACTIVE) - Sponsor Memo

2017-S1678A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S1678A

Share this bill

Sponsored By

James Tedisco

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

Bill Amendments

co-Sponsors

Tony Avella

Phil Boyle

2017-S1678 - Details

2017-S1678 - Summary

2017-S1678 - Sponsor Memo

2017-S1678 - Bill Text download pdf

co-Sponsors

Marisol Alcantara

Tony Avella

Phil Boyle

Luis R. Sepúlveda

2017-S1678A (ACTIVE) - Details

2017-S1678A (ACTIVE) - Summary

2017-S1678A (ACTIVE) - Sponsor Memo

2017-S1678A (ACTIVE) - Bill Text download pdf

Comments