S T A T E O F N E W Y O R K
________________________________________________________________________
5530
2025-2026 Regular Sessions
I N A S S E M B L Y
February 14, 2025
___________
Introduced by M. of A. BROOK-KRASNY -- 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 pet adoption
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 (qqq) to read as follows:
(QQQ) PET ADOPTION CREDIT. AN INDIVIDUAL TAXPAYER SHALL BE ALLOWED A
CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE FIRST ADOPTION,
AS DEFINED BY SUBDIVISION THREE OF SECTION THREE HUNDRED FIFTY OF THE
AGRICULTURE AND MARKETS LAW, OF A DOG OR CAT FROM A QUALIFYING POUND,
SHELTER, SOCIETY OR ASSOCIATION FOR THE PREVENTION OF CRUELTY TO
ANIMALS, HUMANE SOCIETY OR DOG, CAT OR OTHER PROTECTIVE RESCUE ASSOCI-
ATION LOCATED IN NEW YORK. NO TAXPAYER HAVING COMMITTED A VIOLATION OR
OFFENSE UNDER SECTION THREE HUNDRED FIFTY-THREE, THREE HUNDRED FIFTY-
THREE-A, THREE HUNDRED FIFTY-THREE-B, THREE HUNDRED FIFTY-THREE-C, THREE
HUNDRED FIFTY-THREE-D, THREE HUNDRED FIFTY-THREE-E OR THREE HUNDRED
FIFTY-THREE-F OF THE AGRICULTURE AND MARKETS LAW SHALL BE ELIGIBLE FOR
THE CREDIT ALLOWED UNDER THIS SUBSECTION. THE CREDIT ALLOWED UNDER THIS
SUBSECTION SHALL NOT EXCEED THREE HUNDRED FIFTY DOLLARS.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09223-01-5