BILL NUMBER: S188

SPONSOR: TEDISCO
 
TITLE OF BILL:  An act to amend the tax law, in relation to establish-
ing a tax credit for the cost of spay or neuter services

 
PURPOSE:

To grant an individual taxpayer a credit of eighty percent of the actual
cost of having their cats or dogs spayed or neutered. Credit shall not
exceed two hundred dollars.

 
SUMMARY OF PROVISIONS:

This bill would amend Section 606 of the tax law by adding a new
subsection (jjj) to establish an individual taxpayer credit of eighty
percent of the actual cost of spay or neuter services rendered for dogs
or cats not to exceed two hundred dollars.

 
JUSTIFICATION:
              

In 2005 over forty one thousand cats and dogs were taken into shelters
in New York City alone. Over twenty two thousand of these animals were
euthanized.

According to a report issued by Animal Friendly NYC, a significant
number of these animals end up in shelters when their original owners
cannot afford to spay or neuter the animal. A fertile cat gives birth to
eight to twelve young per year on average, and a fertile dog gives birth
to four to eight young per year on average. These litters constitute a
significant burden to their pet owners and ultimately contribute to the
homeless cat and dog population. This is a public health crisis, as well
as a burden to taxpayers who pay for the care, feeding, medicine, clean-
ing, and euthanizing of these animals through publicly funded animal
control agencies. Each animal costs taxpayers approximately two hundred
dollars. According to the ASPCA, only ten percent of the animals taken
into shelters have been spayed, compared to seventy five percent of all
pets. Encouraging pet owners to spay and neuter their pets will result
in fewer animals in shelters and ultimately save the public money. As
well, the money that is credited to a taxpayer is likely to be rein-
vested into the forty billion dollar per year pet industry which will
prove beneficial to the economy.

 
LEGISLATIVE HISTORY:

01/06/16 S.1611 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/10/17 S.1678 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/03/18 S.1678 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
02/01/18 S.1678 AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT
OPERATIONS
02/01/18 S.1678 PRINT NUMBER 1678A

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to spay or neuter
services in taxable years beginning on and after January 1, 2019.