senate Bill S621

2019-2020 Legislative Session

Establishes a tax credit for the adoption of a dog or cat

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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 investigations and government operations
Jan 09, 2019 referred to investigations and government operations

Co-Sponsors

S621 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S4576
2017-2018: S614
2021-2022: S6120

S621 (ACTIVE) - Summary

Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year.

S621 (ACTIVE) - Sponsor Memo

S621 (ACTIVE) - Bill Text download pdf


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

                                   621

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2019
                               ___________

Introduced  by Sens. BOYLE, YOUNG -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to  amend the tax law, in relation to establishing a tax credit
  for the adoption of a dog or cat

  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 DOGS OR CATS. (1) GENERAL.  AN  INDI-
VIDUAL 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  ADOPTION OF A MAXIMUM OF THREE DOGS OR CATS PER
TAXABLE YEAR FROM A QUALIFYING POUND, SHELTER, DULY INCORPORATED SOCIETY
FOR THE PREVENTION OF CRUELTY TO ANIMALS, HUMANE SOCIETY,  DOG,  CAT  OR
OTHER  PROTECTIVE  OR RESCUE ASSOCIATION. THE AMOUNT OF THE CREDIT SHALL
BE ONE HUNDRED DOLLARS PER DOG OR CAT, FOR A MAXIMUM OF  THREE  DOGS  OR
CATS  PER  TAXABLE YEAR, PROVIDED THAT KEEPING SUCH DOG OR CAT IS NOT IN
VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL, STATE OR LOCAL LAW.
  (2) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED  TAXPAYER
TO  FURNISH PROOF OF SPAYING OR NEUTERING IN SUPPORT OF HIS OR HER CLAIM
FOR CREDIT UNDER THIS SUBSECTION.
  (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  DOG  OR  CAT  IS
ADOPTED.
  §  2.  This  act  shall  take  effect  immediately  and shall apply to
adoptions 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.
                                                           LBD04389-01-9

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