senate Bill S188A

2019-2020 Legislative Session

Provides a tax credit for spay or neuter services

download bill text pdf

Sponsored By

Current 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 (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 20, 2019 print number 188a
Feb 20, 2019 amend and recommit to investigations and government operations
Jan 09, 2019 referred to investigations and government operations

Co-Sponsors

S188 - Details

See Assembly Version of this Bill:
A62
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4756, A993
2011-2012: S4994, A968
2013-2014: S2795, A976
2015-2016: S1611, A5276
2017-2018: S1678, A8081

S188 - Summary

Provides a tax credit for spay or neuter services.

S188 - Sponsor Memo

S188 - Bill Text download pdf


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

                                   188

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2019
                               ___________

Introduced  by Sens. TEDISCO, BOYLE, SEPULVEDA -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations

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 EIGHTEEN 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  EIGHTEEN,  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.
                                                           LBD01841-02-9

Co-Sponsors

S188A (ACTIVE) - Details

See Assembly Version of this Bill:
A62
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4756, A993
2011-2012: S4994, A968
2013-2014: S2795, A976
2015-2016: S1611, A5276
2017-2018: S1678, A8081

S188A (ACTIVE) - Summary

Provides a tax credit for spay or neuter services.

S188A (ACTIVE) - Sponsor Memo

S188A (ACTIVE) - Bill Text download pdf


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

                                 188--A

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2019
                               ___________

Introduced  by Sens. TEDISCO, BOYLE, SEPULVEDA -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations  and  Government  Operations  --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

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.

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