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 Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2019-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
2023-2024: S5978

2019-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.

2019-S621 (ACTIVE) - Sponsor Memo

2019-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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