senate Bill S749B

2017-2018 Legislative Session

Provides for tax credit for the adoption of household pets from animal shelter or humane society

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 (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
8
0
committee
8
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 16, 2017

aye wr (1)

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

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

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.

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

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

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.

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

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

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.

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