Assembly Actions - Lowercase Senate Actions - UPPERCASE |
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Jan 04, 2023 | referred to ways and means |
Current Bill Status - In Assembly Committee
- Introduced
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
Your Voice
Actions
Co-Sponsors
Patricia Fahy
David Weprin
Rodneyse Bichotte Hermelyn
Rebecca Seawright
Multi-Sponsors
Jo Anne Simon
A221 (ACTIVE) - Details
A221 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 221 2023-2024 Regular Sessions I N A S S E M B L Y (PREFILED) January 4, 2023 ___________ Introduced by M. of A. L. ROSENTHAL, FAHY, WEPRIN, BICHOTTE HERMELYN, SEAWRIGHT, McDONOUGH -- Multi-Sponsored by -- M. of A. 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 [ ] is old law to be omitted.