NY State Senate Bill S749B

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 (7)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 23, 2018	print number 749b
Feb 23, 2018	amend and recommit to investigations and government operations
Jan 03, 2018	referred to investigations and government operations
May 31, 2017	print number 749a
May 31, 2017	amend and recommit to finance
May 16, 2017	reported and committed to finance
Jan 04, 2017	referred to investigations and government operations

Votes

view votes

May 16, 2017 - Investigations and Government Operations committee Vote

S749

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Bill Amendments

Original

B (Active)

Original

B (Active)

Co-Sponsors

S749 - Details

See Assembly Version of this Bill:: A3875
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, A992
2011-2012: S1280, A742
2013-2014: S896, A979
2015-2016: S2894, S3670, A6770
2019-2020: S4919, A286
2021-2022: S4940, A652
2023-2024: S6191, A221

S749 - Summary

Provides for tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

S749 - Sponsor Memo

 BILL NUMBER:  S749

 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, incorporated
society for the prevention of cruelty to animals, humane society, or a
dog or cat or other animal protective or rescue association.

 SUMMARY OF PROVISIONS :

This bill would establish an individual taxpayer credit of up to five
hundred dollars per household pet adopted from a pound, shelter,
incorporated society for the prevention of cruelty to animals, humane
society, dog or cat or other animal protective or rescue association
to a maximum of three animals per taxable year. This bill also
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
dogs in shelters and seventy percent of cats in shelters are killed
because they are not adopted. Encouraging prospective pet owners to
adopt from a pound, shelter, humane society, society for the
prevention of cruelty to animals, or rescue association serves a
humane purpose.

Animals in public shelters average a seven-day stay during which time
the public pays for around the clock care, food, medicine, cleaning
and often euthanizing and body disposal expenses. The care, housing,
and killing of these animals come at a significant cost to the public.

Public policy that effectively encourages animal adoption is
beneficial to taxpayers. Further, money that is credited to these
taxpayers is likely to be reinvested into the forty billion dollar per
year pet industry.

 LEGISLATIVE HISTORY :

2015-2016 S.3670-C

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2017.

S749 - Bill Text download pdf


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

                                   749

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                             January 4, 2017
                               ___________

Introduced  by  Sens. RITCHIE, AVELLA -- 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 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 (hhh) to read as follows:
  (HHH) 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 SEVENTEEN AGAINST THE  TAX  IMPOSED
BY  THIS  ARTICLE  FOR THE COST OF ADOPTING A MAXIMUM OF THREE HOUSEHOLD
PETS PER TAXABLE YEAR FROM A QUALIFYING ANIMAL SHELTER.   THE AMOUNT  OF
THE CREDIT SHALL BE ONE HUNDRED DOLLARS PER ANIMAL OR THE ACTUAL COST OF
SUCH ADOPTION, WHICHEVER IS LESS BUT SHALL NOT EXCEED THE MAXIMUM CREDIT
OF  THREE HUNDRED DOLLARS PER HOUSEHOLD PET, FOR A MAXIMUM OF THREE PETS
PER TAXABLE YEAR.
  (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
  (A) THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTI-
CATED 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.
  (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN THE FOLLOWING:
  (I) ANY MUNICIPAL POUND  OR  SHELTER  HARBORING  ANIMALS  PURSUANT  TO
SUBDIVISION  ONE  OF SECTION ONE HUNDRED FOURTEEN OF THE AGRICULTURE AND
MARKETS LAW;
  (II) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE  PREVENTION
OF  CRUELTY TO ANIMALS, DULY INCORPORATED HUMAN SOCIETY OR DULY INCORPO-

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

                                                           LBD05466-01-7

S. 749                              2

RATED ANIMAL PROTECTIVE ASSOCIATION THAT OPERATES PHYSICAL ANIMAL  SHEL-
TERING  FACILITIES  AND OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION
BY WAY OF AN ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT  BE
CO-LOCATED ON A RESIDENTIAL PREMISES; OR
  (III) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMANE SOCIETY OR DULY INCORPO-
RATED  ANIMAL PROTECTIVE ASSOCIATION LOCATED IN A CITY WITH A POPULATION
OF TWO MILLION OR MORE THAT OPERATES PHYSICAL ANIMAL SHELTERING  FACILI-
TIES  AND  OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION BY WAY OF AN
ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE CO-LOCATED ON
A RESIDENTIAL PREMISES.
  (3)  ELIGIBILITY.  TO  QUALIFY  FOR  THE  CREDIT  PRESCRIBED  IN   THE
SUBSECTION,  AN  INDIVIDUAL TAXPAYER MUST PROVIDE PROOF OF ANIMAL OWNER-
SHIP IN THE FORM OF AN ADOPTION AGREEMENT FROM A QUALIFYING ANIMAL SHEL-
TER AS DEFINED IN THIS SUBSECTION, AND WRITTEN PROOF  THAT  SUCH  ANIMAL
WAS  SPAYED  OR NEUTERED IN ACCORDANCE WITH SECTION THREE HUNDRED SEVEN-
TY-SEVEN-A OF THE AGRICULTURE AND MARKETS LAW.
  (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 SEVENTEEN, 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 the first of January
next succeeding the date on which it shall have become a law.

Co-Sponsors

S749A - Details

See Assembly Version of this Bill:: A3875
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, A992
2011-2012: S1280, A742
2013-2014: S896, A979
2015-2016: S2894, S3670, A6770
2019-2020: S4919, A286
2021-2022: S4940, A652
2023-2024: S6191, A221

S749A - Summary

Provides for tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

S749A - Sponsor Memo

 BILL NUMBER:  S749A

 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, incorporated
society for the prevention of cruelty to animals, humane society, or a
dog or cat or other animal protective or rescue association.

 SUMMARY OF PROVISIONS :

This bill would establish an individual taxpayer credit of up to five
hundred dollars per household pet adopted from a pound, shelter,
incorporated society for the prevention of cruelty to animals, humane
society, dog or cat or other animal protective or rescue association
to a maximum of three animals per taxable year. This bill also
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

dogs in shelters and seventy percent of cats in shelters are killed
because they are not adopted. Encouraging prospective pet owners to
adopt from a pound, shelter, humane society, society for the
prevention of cruelty to animals, or rescue association serves a
humane purpose.

Animals in public shelters average a seven-day stay during which time
the public pays for around the clock care, food, medicine, cleaning
and often euthanizing and body disposal expenses. The care, housing,
and killing of these animals come at a significant cost to the public.

Public policy that effectively encourages animal adoption is
beneficial to taxpayers. Further, money that is credited to these
taxpayers is likely to be reinvested into the forty billion dollar per
year pet industry.

 LEGISLATIVE HISTORY :

2015-2016 S.3670-C

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2017.

S749A - Bill Text download pdf


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

                                 749--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                             January 4, 2017
                               ___________

Introduced  by  Sens. RITCHIE, AVELLA, HOYLMAN -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations  --  reported  favorably  from  said
  committee  and  committed  to  the  Committee  on Finance -- 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  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 (iii) to read as follows:
  (III) 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 SEVENTEEN AGAINST THE TAX IMPOSED
BY THIS ARTICLE FOR THE COST OF ADOPTING A MAXIMUM  OF  THREE  HOUSEHOLD
PETS  PER  TAXABLE YEAR FROM A QUALIFYING ANIMAL SHELTER.  THE AMOUNT OF
THE CREDIT SHALL BE ONE HUNDRED DOLLARS PER ANIMAL OR THE ACTUAL COST OF
SUCH ADOPTION, WHICHEVER IS LESS, FOR A MAXIMUM OF THREE PETS PER  TAXA-
BLE YEAR.
  (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
  (A) THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTI-
CATED  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.
  (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN THE FOLLOWING:
  (I)  ANY  MUNICIPAL  POUND  OR  SHELTER  HARBORING ANIMALS PURSUANT TO
SUBDIVISION ONE OF SECTION ONE HUNDRED FOURTEEN OF THE  AGRICULTURE  AND
MARKETS LAW;

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

                                                           LBD05466-02-7

S. 749--A                           2

  (II)  ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMAN SOCIETY OR DULY  INCORPO-
RATED  ANIMAL PROTECTIVE ASSOCIATION THAT OPERATES PHYSICAL ANIMAL SHEL-
TERING FACILITIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC  FOR  ADOPTION
BY  WAY OF AN ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE
CO-LOCATED ON A RESIDENTIAL PREMISES; OR
  (III) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMANE SOCIETY OR DULY INCORPO-
RATED ANIMAL PROTECTIVE ASSOCIATION LOCATED IN A CITY WITH A  POPULATION
OF  TWO MILLION OR MORE THAT OPERATES PHYSICAL ANIMAL SHELTERING FACILI-
TIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION BY WAY  OF  AN
ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE CO-LOCATED ON
A RESIDENTIAL PREMISES.
  (3)  ELIGIBILITY.  TO  QUALIFY  FOR  THE  CREDIT  PRESCRIBED  IN  THIS
SUBSECTION, AN INDIVIDUAL TAXPAYER MUST PROVIDE PROOF OF  ANIMAL  OWNER-
SHIP IN THE FORM OF AN ADOPTION AGREEMENT FROM A QUALIFYING ANIMAL SHEL-
TER  AS  DEFINED  IN THIS SUBSECTION, AND WRITTEN PROOF THAT SUCH ANIMAL
WAS SPAYED OR NEUTERED IN ACCORDANCE WITH SECTION THREE  HUNDRED  SEVEN-
TY-SEVEN-A OF THE AGRICULTURE AND MARKETS LAW.
  (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 SEVENTEEN, 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 the first  of  January
next succeeding the date on which it shall have become a law.

Co-Sponsors

S749B (ACTIVE) - Details

See Assembly Version of this Bill:: A3875
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, A992
2011-2012: S1280, A742
2013-2014: S896, A979
2015-2016: S2894, S3670, A6770
2019-2020: S4919, A286
2021-2022: S4940, A652
2023-2024: S6191, A221

S749B (ACTIVE) - Summary

Provides for tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

S749B (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S749B

SPONSOR: RITCHIE
 
TITLE OF BILL:  An act to amend the tax law, in relation to establish-
ing 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, incorporated society
for the prevention of cruelty to animals, humane society, or a dog or
cat or other animal protective or rescue association.

 
SUMMARY OF PROVISIONS:

This bill would establish an individual taxpayer credit of up to five
hundred dollars per household pet adopted from a pound, shelter, incor-
porated society for the prevention of cruelty to animals, humane socie-
ty, dog or cat or other animal protective or rescue association to a
maximum of three animals per taxable year. This bill also 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 dogs in
shelters and seventy percent of cats in shelters are killed because they
are not adopted. Encouraging prospective pet owners to adopt from a
pound, shelter, humane society, society for the prevention of cruelty to
animals, or rescue association serves a humane purpose.

Animals in public shelters average a seven-day stay during which time
the public pays for around the clock care, food, medicine, cleaning and
often euthanizing and body disposal expenses. The care, housing, and
killing of these animals come at a significant cost to the public.

Public policy that effectively encourages animal adoption is beneficial
to taxpayers. Further, money that is credited to these taxpayers is
likely to be reinvested into the forty billion dollar per year pet
industry.

 
LEGISLATIVE HISTORY:

2015-2016 S.3670-C

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to pet adoptions
in taxable years beginning on and after the first of January next
succeeding the date on which it shall have become law.

S749B (ACTIVE) - Bill Text download pdf


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

                                 749--B

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                             January 4, 2017
                               ___________

Introduced  by  Sens. RITCHIE, AVELLA, HOYLMAN -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations  --  reported  favorably  from  said
  committee  and  committed  to  the  Committee  on Finance -- 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 committee

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 (iii) to read as follows:
  (III) 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 ANIMAL SHELTER.  THE AMOUNT OF THE
CREDIT SHALL BE ONE HUNDRED DOLLARS PER ANIMAL OR  THE  ACTUAL  COST  OF
SUCH  ADOPTION, WHICHEVER IS LESS, FOR A MAXIMUM OF THREE PETS PER TAXA-
BLE YEAR.
  (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
  (A) THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTI-
CATED 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.
  (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN THE FOLLOWING:

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

                                                           LBD05466-04-8

S. 749--B                           2

  (I) ANY MUNICIPAL POUND  OR  SHELTER  HARBORING  ANIMALS  PURSUANT  TO
SUBDIVISION  ONE  OF SECTION ONE HUNDRED FOURTEEN OF THE AGRICULTURE AND
MARKETS LAW;
  (II)  ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMAN SOCIETY OR DULY  INCORPO-
RATED  ANIMAL PROTECTIVE ASSOCIATION THAT OPERATES PHYSICAL ANIMAL SHEL-
TERING FACILITIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC  FOR  ADOPTION
BY  WAY OF AN ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE
CO-LOCATED ON A RESIDENTIAL PREMISES; OR
  (III) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMANE SOCIETY OR DULY INCORPO-
RATED ANIMAL PROTECTIVE ASSOCIATION LOCATED IN A CITY WITH A  POPULATION
OF  TWO MILLION OR MORE THAT OPERATES PHYSICAL ANIMAL SHELTERING FACILI-
TIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION BY WAY  OF  AN
ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE CO-LOCATED ON
A RESIDENTIAL PREMISES.
  (3)  ELIGIBILITY.  TO  QUALIFY  FOR  THE  CREDIT  PRESCRIBED  IN  THIS
SUBSECTION, AN INDIVIDUAL TAXPAYER MUST PROVIDE PROOF OF  ANIMAL  OWNER-
SHIP IN THE FORM OF AN ADOPTION AGREEMENT FROM A QUALIFYING ANIMAL SHEL-
TER  AS  DEFINED  IN THIS SUBSECTION, AND WRITTEN PROOF THAT SUCH ANIMAL
WAS SPAYED OR NEUTERED IN ACCORDANCE WITH SECTION THREE  HUNDRED  SEVEN-
TY-SEVEN-A OF THE AGRICULTURE AND MARKETS LAW.
  (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 the first  of  January
next succeeding the date on which it shall have become a law.

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The New York State Senate

senate Bill S749B

Sponsored By

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

Your Voice

Actions

Votes

May 16, 2017 - Investigations and Government Operations committee Vote

Committee Vote: May 16, 2017

Bill Amendments

Co-Sponsors

S749 - Details

S749 - Summary

S749 - Sponsor Memo

S749 - Bill Text download pdf

Co-Sponsors

S749A - Details

S749A - Summary

S749A - Sponsor Memo

S749A - Bill Text download pdf

Co-Sponsors

S749B (ACTIVE) - Details

S749B (ACTIVE) - Summary

S749B (ACTIVE) - Sponsor Memo

S749B (ACTIVE) - Bill Text download pdf

Comments

senate Bill S749B

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Sponsored By

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

Your Voice

Actions

Votes

May 16, 2017 - Investigations and Government Operations committee Vote

Committee Vote: May 16, 2017

Bill Amendments

Co-Sponsors

S749 - Details

S749 - Summary

S749 - Sponsor Memo

S749 - Bill Text download pdf

Co-Sponsors

S749A - Details

S749A - Summary

S749A - Sponsor Memo

S749A - Bill Text download pdf

Co-Sponsors

S749B (ACTIVE) - Details

S749B (ACTIVE) - Summary

S749B (ACTIVE) - Sponsor Memo

S749B (ACTIVE) - Bill Text download pdf

Comments