|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 03, 2018||referred to investigations and government operations|
|Jan 04, 2017||referred to investigations and government operations|
senate Bill S614
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S614 (ACTIVE) - Details
S614 (ACTIVE) - Sponsor Memo
BILL NUMBER: S614 TITLE OF BILL : An act to amend the tax law, in relation to establishing a tax credit for the adoption of a dog or cat PURPOSE OR GENERAL IDEA OF BILL : To grant an individual taxpayer a credit of one hundred dollars for each dog or cat adopted from an animal shelter, for a maximum of three dogs or cats per taxable year. SUMMARY OF SPECIFIC PROVISIONS : Section 1; Amending the tax law. Subsection 1; A taxpayer shall be allowed a credit for the adoption of a maximum of three dogs or cats per taxable year from a qualifying adoption entity. The amount of the credit shall be one hundred dollars per dog or cat, for a maximum of three dogs or cats per taxable year, provided that keeping such dog or cat is not in violation of any applicable provisions of federal, state or local law. Subsection 2; The commissioner may require a qualified taxpayer to furnish proof of spaying or neutering.
S614 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 614 2017-2018 Regular Sessions I N S E N A T E January 4, 2017 ___________ Introduced by Sens. BOYLE, YOUNG -- 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 adoption of a dog or cat 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 DOGS OR CATS. (1) GENERAL. AN INDI- VIDUAL 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 ADOPTION OF A MAXIMUM OF THREE DOGS OR CATS PER TAXABLE YEAR FROM A QUALIFYING POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, HUMANE SOCIETY, DOG, CAT OR OTHER PROTECTIVE OR RESCUE ASSOCIATION. THE AMOUNT OF THE CREDIT SHALL BE ONE HUNDRED DOLLARS PER DOG OR CAT, FOR A MAXIMUM OF THREE DOGS OR CATS PER TAXABLE YEAR, PROVIDED THAT KEEPING SUCH DOG OR CAT IS NOT IN VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL, STATE OR LOCAL LAW. (2) 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. (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 DOG OR CAT IS ADOPTED. § 2. This act shall take effect immediately and shall apply to adoptions 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. LBD05445-01-7
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