BILL NUMBER: S5978

SPONSOR: CANZONERI-FITZPATRICK
 
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:

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 PROVISIONS:

Section 1: Allows 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 applicable provisions of federal,
state or local law.
              

Provides that the commissioner may require a qualified taxpayer to
furnish proof of spaying or neutering. Further provides that the credit
shall be allowed with respect to the taxable year, commencing after
January 1, 2023, in which the dog or cat is adopted.

Section 2. Establishes effective date.

 
JUSTIFICATION:

Animal shelters in the U.S. care for millions of dogs and cats every
year. According to the American Society for the Prevention of Cruelty to
Animals (ASPCA), almost one million unadopted dogs and cats are euthan-
ized each year. Encouraging prospective pet owners to adopt from a qual-
ifying 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, and 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.

 
LEGISLATIVE HISTORY:

2022: S.6120 - Referred to Budget and Revenue

2021: S.6120 - Referred to Budget and Revenue

2020: S.621 - Referred to Investigations and Government Operations

2019: S.621- Referred to Investigations and Government Operations

2018: S.614 - Referred to Investigations and Government Operations

2017: S.614 - Referred to Investigations and Government Operations

2016: S.4576 - Referred to Investigations and Government Operations

2015: S.4576 - 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, 2023.