|
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 |
Senate Bill S5938B
2017-2018 Legislative Session
Sponsored By
(R, C, IP) 62nd Senate District
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
Actions
Votes
Bill Amendments
2017-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
2023-2024: S867, A1171, A4371
2017-S5938 - Sponsor Memo
BILL NUMBER: S5938
TITLE OF BILL :
An act to amend the tax law, in relation to establishing a credit
against income tax for service dogs
PURPOSE :
To provide a tax credit to owners of service dogs.
SUMMARY .up off; :
Section 1: Establishes a tax credit of up to one thousand dollars for
owners of qualified services dogs. This credit is applicable to items
that are vital to the maintenance of the service dog include, but are
not limited to, veterinary care, food, training, boarding, and
clothing. If the credit is more than the taxes owed, the taxpayer may
roll over excess amounts to the following year(s).
Qualified service dog expenditures is defined as necessary expenses
for maintaining a service dog.
Service dog is defined as a dog that is a service, guide, hearing,
seeing, under the control of the person using or training it who is
trained to do work or perform tasks to benefit an individual with a
2017-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
(D) 22nd Senate District
2017-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
2023-2024: S867, A1171, A4371
2017-S5938A - Sponsor Memo
BILL NUMBER: S5938A
TITLE OF BILL : An act to amend the tax law, in relation to
establishing a credit against income tax for service dogs
TITLE OF BILL : An act to amend the tax law, in relation to
establishing a credit against income tax for service dogs
PURPOSE :
To provide a tax credit to owners of service dogs.
SUMMARY :
Section 1: Establishes a tax credit of up to one thousand dollars for
owners of qualified services dogs. This credit is applicable to items
that are vital to the maintenance of the service dog include, but are
not limited to, veterinary care, food, training, boarding, and
clothing. If the credit is more than the taxes owed, the taxpayer may
roll over excess amounts to the following year(s).
Qualified service dog expenditures is defined as necessary expenses
for maintaining a service dog.
Service dog is defined under Civil Rights Law Section 47-b.
2017-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
(D) 22nd Senate District
2017-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
2023-2024: S867, A1171, A4371
2017-S5938B (ACTIVE) - Sponsor Memo
BILL NUMBER: S5938B
SPONSOR: ORTT
TITLE OF BILL:
An act to amend the tax law, in relation to establishing a credit
against income tax for service dogs
PURPOSE:
To provide a tax credit to owners of service dogs.
SUMMARY:
Section 1: Establishes a tax credit of up to one thousand dollars for
owners of qualified services dogs. This credit is applicable to items
that are vital to the maintenance of the service dog include, but are
not limited to, veterinary care, food, training, boarding, and clothing.
If the credit is more than the taxes owed, the taxpayer may roll over
excess amounts to the following year(s).
2017-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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