S T A T E O F N E W Y O R K
________________________________________________________________________
62
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 -- Multi-Sponsored by -- M. of A.
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 cost of spay or neuter services
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 SPAY OR NEUTER SERVICES. (1) GENERAL. AN INDIVIDUAL
TAXPAYER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS BEGINNING ON OR
AFTER JANUARY FIRST, TWO THOUSAND NINETEEN AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR THE COST OF SPAY OR NEUTER SERVICES PERFORMED DURING
THE TAXABLE YEAR FOR CATS OR DOGS REGARDLESS OF WHERE SUCH CATS OR DOGS
WERE OBTAINED. THE AMOUNT OF THE CREDIT SHALL BE FOR EIGHTY PERCENT OF
THE ACTUAL COST OF SUCH SPAY OR NEUTER SERVICE, BUT SHALL NOT EXCEED A
MAXIMUM CREDIT OF TWO HUNDRED DOLLARS.
(2) ELIGIBILITY. SUCH TAXPAYER SHALL PROVIDE AN ACTUAL RECEIPT OR COPY
THEREOF FROM ANY LICENSED VETERINARIAN OF THIS STATE SHOWING THE ACTUAL
COST OF SUCH SPAY OR NEUTER SERVICE.
(3) 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 NINETEEN, IN WHICH THE SPAY AND NEUTER
SERVICE IS RENDERED.
§ 2. This act shall take effect immediately, and shall apply to spay
or neuter services in taxable years beginning on and after January 1,
2019.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01841-01-9