S T A T E O F N E W Y O R K
________________________________________________________________________
6936
2023-2024 Regular Sessions
I N A S S E M B L Y
May 9, 2023
___________
Introduced by M. of A. RA -- 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 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 (ooo) to read as follows:
(OOO) 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 TWENTY-THREE 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 INCORPO-
RATED 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 TWENTY-THREE, 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, 2023.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09156-01-3