Senate Bill S614

2017-2018 Legislative Session

Establishes a tax credit for the adoption of a dog or cat

download bill text pdf

Sponsored By

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

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2017-S614 (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:
2015-2016: S4576
2019-2020: S621
2021-2022: S6120
2023-2024: S5978

2017-S614 (ACTIVE) - Summary

Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year.

2017-S614 (ACTIVE) - Sponsor Memo

2017-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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