| Assembly Actions - Lowercase Senate Actions - UPPERCASE |
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|---|---|
| Jan 03, 2018 | referred to investigations and government operations |
| Jan 17, 2017 | referred to investigations and government operations |
senate Bill S2838
2017-2018 Legislative Session
Sponsored By
Kevin S. Parker
(D, WF) 21st Senate District
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
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S2838 (ACTIVE) - Details
S2838 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2838 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, duly incorporated society for the prevention of cruelty to animals, humane society, dog or cat or other animal protective or rescue association. SUMMARY OF PROVISIONS : This bill would establish an individual taxpayer credit of up to one hundred dollars per household pet adopted from a pound, shelter, duly incorporated society for the prevention of cruelty to animals, humane society, dog or cat or other animal protective to a maximum of three animals per taxable year. This bill 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
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
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