assembly Bill A3482

2019-2020 Legislative Session

Establishes a credit against income tax for service dogs

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Sponsored By

Archive: Last Bill Status - In Assembly 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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to ways and means
Jan 29, 2019 referred to ways and means

Co-Sponsors

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A3482 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A9932
2021-2022: A590, A3615

A3482 (ACTIVE) - Summary

Establishes a credit against income tax for service dogs.

A3482 (ACTIVE) - Bill Text download pdf


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

                                  3482

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                            January 29, 2019
                               ___________

Introduced  by  M. of A. L. ROSENTHAL, RA, SEAWRIGHT, McDONOUGH, D'URSO,
  NORRIS, B. MILLER, BRABENEC, DiPIETRO -- read once and referred to the
  Committee on Ways and Means

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 (jjj) to read as follows:
  (JJJ)  CREDIT  FOR SERVICE DOGS. (1) FOR TAXABLE YEARS BEGINNING ON OR
AFTER JANUARY FIRST, TWO THOUSAND NINETEEN, 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, 2019.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02338-02-9