senate Bill S5938B

2017-2018 Legislative Session

Establishes a credit against income tax for service dogs

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

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Actions

view actions (13)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 19, 2018 print number 5938b
Jan 19, 2018 amend and recommit to investigations and government operations
Jan 03, 2018 referred to investigations and government operations
returned to senate
died in assembly
Jun 06, 2017 referred to ways and means
delivered to assembly
passed senate
Jun 05, 2017 ordered to third reading cal.1495
committee discharged and committed to rules
May 18, 2017 print number 5938a
May 18, 2017 amend and recommit to investigations and government operations
May 08, 2017 referred to investigations and government operations

S5938 - Details

See Assembly Version of this Bill:
A9932
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S690, A3481, A3482
2021-2022: S3615, A590, A3615

S5938 - Summary

Establishes a credit against income tax for service dogs.

S5938 - Sponsor Memo

S5938 - Bill Text download pdf


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

                                  5938

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                               May 8, 2017
                               ___________

Introduced  by  Sen.  ORTT  --  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  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.

Co-Sponsors

S5938A - Details

See Assembly Version of this Bill:
A9932
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S690, A3481, A3482
2021-2022: S3615, A590, A3615

S5938A - Summary

Establishes a credit against income tax for service dogs.

S5938A - Sponsor Memo

S5938A - Bill Text download pdf


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

                                 5938--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                               May 8, 2017
                               ___________

Introduced  by  Sen.  ORTT  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  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.
                                                           LBD11379-02-7

Co-Sponsors

S5938B (ACTIVE) - Details

See Assembly Version of this Bill:
A9932
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S690, A3481, A3482
2021-2022: S3615, A590, A3615

S5938B (ACTIVE) - Summary

Establishes a credit against income tax for service dogs.

S5938B (ACTIVE) - Sponsor Memo

S5938B (ACTIVE) - Bill Text download pdf


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

                                 5938--B

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                               May 8, 2017
                               ___________

Introduced  by Sens. ORTT, FELDER -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee --  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 commit-
  tee

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11379-04-8

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