NY State Senate Bill 2019-S6008

Senate Bill S6008

2019-2020 Legislative Session

Relates to an income tax credit for obedience training for dogs adopted from a qualifying animal shelter

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
May 16, 2019	referred to budget and revenue

2019-S6008 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in 2021-2022 Legislative Session:: S6953

2019-S6008 (ACTIVE) - Summary

Provides an income tax credit up to one hundred dollars for obedience training for dogs adopted from a qualifying animal shelter.

2019-S6008 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S6008

SPONSOR: SERINO
 
TITLE OF BILL:  An act to amend the tax law, in relation to an income
tax credit for obedience training for dogs adopted from a qualifying
animal shelter

 
PURPOSE:

To encourage obedience training for adopted dogs by providing a tax
credit for such training

 
SUMMARY OF PROVISIONS:

Section 1: Provides that this act shall be known as "Frankie's Law".

Section 2: Amends the tax law to provide a credit of up to $100 for the
costs of obedience training from a dog adopted from a qualifying pound,
shelter, duly incorporated society for the prevention of cruelty to
animals, humane society, dog, cat or other protective or rescue associ-
ation during the taxable year.

Section 3: Provides the effective date.

 
JUSTIFICATION:

According to the Centers for Disease Control and Prevention, there are
approximately 4.7 million dog bites in the U.S. each year, and nearly 1
in 5 people bitten requires medical attention. Unfortunately in 2009,
Frankie Flora, then 5 years old, was the one such victim after he was
mauled by a dog for more than 20 minutes, leaving him severely injured
and in need of surgeries that are still on-going to this day. While
Frankie persisted in his struggles in the aftermath of the attack and
even serves as an inspiration for his fighting spirit, he has long
fought to prevent others from facing the same adversity he has.

More than 50% of injuries from dog bites occur with dogs at home and
familiar to the victim, and children are at a higher risk than adults
for being victims to such attacks. As much as dogs can be our best
friends, there is a risk that even a seemingly friendly dog can turn
violent, particularly if they lack appropriate training. This legis-
lation would help ensure those who wish to adopt a dog also provide it
with obedience training by providing a tax credit of up to $100 toward
such training, and thereby reducing the risks that another child needs
to fight through the same challenges as Frankie.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

TBD.

 
EFFECTIVE DATE:
This act shall take effect immediately and apply to taxable years begin-
ning on and after January 1, 2020.

2019-S6008 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6008
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               May 16, 2019
                                ___________
 
 Introduced  by  Sen.  SERINO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to an  income  tax  credit  for
   obedience training for dogs adopted from a qualifying animal shelter
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act shall be known and  may  be  cited  as  "Frankie's
 Law".
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) CREDIT FOR THE ADOPTION OF  DOGS.  (1)  GENERAL.  AN  INDIVIDUAL
 TAXPAYER  SHALL  BE  ALLOWED  A CREDIT FOR TAXABLE YEARS BEGINNING ON OR
 AFTER JANUARY FIRST, TWO THOUSAND TWENTY AGAINST THE TAX IMPOSED BY THIS
 ARTICLE FOR THE OBEDIENCE TRAINING OF ONE DOG PER TAXABLE YEAR THAT  WAS
 ADOPTED  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 DURING SUCH TAXABLE YEAR OR THE TAXABLE
 YEAR  IMMEDIATELY  PRECEDING,  PROVIDED  THAT KEEPING SUCH DOG IS NOT IN
 VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL, STATE OR  LOCAL  LAW.
 THE  AMOUNT  OF  THE  CREDIT  SHALL BE THE ACTUAL COST OF SUCH OBEDIENCE
 TRAINING, BUT SHALL NOT EXCEED THE MAXIMUM CREDIT OF ONE HUNDRED DOLLARS
 PER TAXABLE YEAR.
   (2) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED  TAXPAYER
 TO  FURNISH  PROOF  OF OBEDIENCE TRAINING 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 TWENTY, IN WHICH THE DOG RECEIVED  OBEDIENCE
 TRAINING.
   § 3. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2020.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11805-01-9

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.