NY State Senate Bill S621

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

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

 
BILL NUMBER: S621

SPONSOR: BOYLE
 
TITLE OF BILL:

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

 
PURPOSE OR GENERAL IDEA OF BILL:

To grant an individual taxpayer a credit of one hundred dollars for each
dog or cat adopted from an animal shelter, for a maximum of three dogs
or cats per taxable year.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1; Amending the tax law.

Subsection 1; A taxpayer shall be allowed a credit for the adoption of a
maximum of three dogs or cats per taxable year from a qualifying
adoption entity. 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 appli-
cable provisions of federal, state or local law.

Subsection 2; The commissioner may require a qualified taxpayer to
furnish proof of spaying or neutering.

Subsection 3; The credit provided for in this subsection shall be
allowed with respect to the taxable year, commencing after January
first, two thousand fifteen, in which the dog or cat is adopted.

Section 2; Effective date.

 
JUSTIFICATION:

Animal shelters in the U.S. care for millions of dogs and cats every
year. According to the American Society of Prevention of Cruelty to
Animals, fifty percent of unadopted dogs in shelters and seventy percent
of unadopted cats in shelters are euthanized each year.  Encouraging
prospective pet owners to adopt 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 serves a
humane purpose.

The care, housing, and euthanizing of these animals come at a signif-
icant cost to the public. Public policy that effectively encourages
animal adoption is beneficial to taxpayers. Tax credits for dog and cat
adoption is likely to be reinvested into the pet industry.

 
PRIOR LEGISLATIVE HISTORY:

Died in Investigations and Government Operations 2016.
01/04/17 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/03/18 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

 
FISCAL IMPLICATIONS:

To be determined
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to adoptions in
taxable years beginning on and after January 1, 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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The New York State Senate

senate Bill S621

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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Co-Sponsors

S621 (ACTIVE) - Details

S621 (ACTIVE) - Summary

S621 (ACTIVE) - Sponsor Memo

S621 (ACTIVE) - Bill Text download pdf

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senate Bill S621

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Sponsored By

Phil Boyle

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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Co-Sponsors

Catharine Young

S621 (ACTIVE) - Details

S621 (ACTIVE) - Summary

S621 (ACTIVE) - Sponsor Memo

S621 (ACTIVE) - Bill Text download pdf

Comments