assembly Bill A652

2021-2022 Legislative Session

Relates to creating a tax credit for the adoption of household pets from animal shelter or humane society

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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 05, 2022 referred to ways and means
Jan 06, 2021 referred to ways and means

Co-Sponsors

Multi-Sponsors

A652 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A992
2011-2012: A742
2013-2014: A979
2015-2016: A6770
2017-2018: A3875
2019-2020: A286

A652 (ACTIVE) - Summary

Creates a tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

A652 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    652
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by M. of A. L. ROSENTHAL, FAHY, WEPRIN, BICHOTTE, SEAWRIGHT,
   McDONOUGH -- Multi-Sponsored by -- M. of A. CUSICK, SIMON -- read once
   and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing  a  tax  credit
   for the adoption of household pets
 
   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 (kkk) to read as follows:
   (KKK) CREDIT FOR THE ADOPTION OF HOUSEHOLD PETS. (1) GENERAL. AN INDI-
 VIDUAL TAXPAYER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS BEGINNING ON
 OR  AFTER JANUARY FIRST, TWO THOUSAND TWENTY-TWO AGAINST THE TAX IMPOSED
 BY THIS ARTICLE FOR THE COST OF ADOPTING A MAXIMUM  OF  THREE  HOUSEHOLD
 PETS  PER  TAXABLE YEAR FROM A QUALIFYING ANIMAL SHELTER.  THE AMOUNT OF
 THE CREDIT SHALL BE ONE HUNDRED DOLLARS PER ANIMAL OR THE ACTUAL COST OF
 SUCH ADOPTION, WHICHEVER IS LESS, FOR A MAXIMUM OF THREE PETS PER  TAXA-
 BLE YEAR.
   (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
   (A) THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTI-
 CATED  ANIMAL  KEPT  FOR  THE  PRIMARY  PURPOSE OF COMPANIONSHIP THAT IS
 NORMALLY MAINTAINED IN OR NEAR THE HOUSEHOLD OF THE OWNER OR PERSON  WHO
 CARES FOR SUCH DOMESTICATED ANIMAL, PROVIDED THAT KEEPING SUCH ANIMAL IS
 NOT IN VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL, STATE OR LOCAL
 LAW.
   (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN THE FOLLOWING:
   (I)  ANY  MUNICIPAL  POUND  OR  SHELTER  HARBORING ANIMALS PURSUANT TO
 SUBDIVISION ONE OF SECTION ONE HUNDRED FOURTEEN OF THE  AGRICULTURE  AND
 MARKETS LAW;
   (II)  ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
 OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMAN SOCIETY OR DULY  INCORPO-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets