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