Senate Bill S195

2021-2022 Legislative Session

Relates to providing a tax credit for spay or neuter services

download bill text pdf

Sponsored By

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

Do you support this bill?

Please enter your contact information

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

co-Sponsors

2021-S195 (ACTIVE) - Details

See Assembly Version of this Bill:
A644
Current Committee:
Senate Budget And Revenue
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
2019-2020: S188, A62
2023-2024: S107, A85

2021-S195 (ACTIVE) - Summary

Provides a tax credit for spay or neuter services.

2021-S195 (ACTIVE) - Sponsor Memo

2021-S195 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    195
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by Sens. TEDISCO, BOYLE, SEPULVEDA -- 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 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 (kkk) to read as follows:
   (KKK) 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 TWENTY-ONE 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 TWENTY-ONE, 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,
 2021.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00695-01-1
              

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.