Assembly Actions -
Senate Actions - UPPERCASE
|Apr 03, 2023||
referred to budget and revenue
Senate Bill S6191
2023-2024 Legislative Session
Current Bill Status - In Senate Committee Budget And Revenue Committee
- In Committee Assembly
- On Floor Calendar Assembly
- Passed Assembly
- Delivered to Governor
- Signed By Governor
2023-S6191 (ACTIVE) - Details
2023-S6191 (ACTIVE) - Sponsor Memo
BILL NUMBER: S6191 SPONSOR: PARKER TITLE OF BILL: An act to amend the tax law, in relation to establishing a tax credit for the adoption of household pets PURPOSE: To grant an individual taxpayer a credit for fees incurred through the adoption of a household pet from a pound, shelter, duly incorporated society for the prevention of cruelty to animals, humane society, dog or cat or other animal protective or rescue association. SUMMARY OF PROVISIONS: Section 1: Section 606 of the tax law is amended by adding a new section (bbb). Section 2: This act shall take effect immediately and shall apply to pet adoptions in taxable years beginning on and after January 1. 2024
2023-S6191 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6191 2023-2024 Regular Sessions I N S E N A T E April 3, 2023 ___________ Introduced by Sen. PARKER -- 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 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 (bbb) to read as follows: (BBB) 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-FOUR AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE COST OF ADOPTING A MAXIMUM OF THREE HOUSEHOLD PETS PER TAXABLE YEAR FROM A QUALIFYING POUND, DULY INCORPORATED PROFES- SIONAL ORGANIZATION OR DULY INCORPORATED HUMANE SOCIETY. THE AMOUNT OF THE CREDIT SHALL BE FOR THE ACTUAL COST OF SUCH ADOPTION, BUT SHALL NOT EXCEED THE MAXIMUM CREDIT OF ONE HUNDRED DOLLARS PER HOUSEHOLD PET, FOR A MAXIMUM OF THREE PETS PER TAXABLE YEAR. (2) DEFINITION. THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTICATED 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. (3) 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. (4) 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-FOUR, IN WHICH THE PET IS ADOPTED. § 2. This act shall take effect immediately and shall apply to pet adoptions in taxable years beginning on and after January 1, 2024. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07552-01-3
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