The New York State Senate

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

                                   286

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2019
                               ___________

Introduced  by M. of A. L. ROSENTHAL, FAHY, WEPRIN, BICHOTTE, SEAWRIGHT,
  RAIA, McDONOUGH -- Multi-Sponsored by -- M. of  A.  CUSICK,  SIMON  --
  read once and referred to the Committee on Ways and Means

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 (jjj) to read as follows:
  (JJJ) 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 TWENTY 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;
  (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.
                                                           LBD01516-01-9

A. 286                              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  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 TWENTY, 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.