senate Bill S2838

2017-2018 Legislative Session

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

download bill text pdf

Sponsored By

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


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

Your Voice

do you support this bill?

Please enter your contact information

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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 03, 2018 referred to investigations and government operations
Jan 17, 2017 referred to investigations and government operations

S2838 (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
2015-2016: S2894, S3670
2019-2020: S4919
2021-2022: S4940

S2838 (ACTIVE) - Summary

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

S2838 (ACTIVE) - Sponsor Memo

S2838 (ACTIVE) - Bill Text download pdf


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

                                  2838

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 17, 2017
                               ___________

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 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 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 EIGHTEEN, IN WHICH THE PET IS ADOPTED.
  §  2.  This  act  shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2018.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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.