S T A T E O F N E W Y O R K
________________________________________________________________________
637
2025-2026 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 8, 2025
___________
Introduced by M. of A. ROSENTHAL -- 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 (qqq) to read as follows:
(QQQ) 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 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 HUMANE SOCIETY OR DULY INCORPO-
RATED ANIMAL PROTECTIVE ASSOCIATION THAT OPERATES PHYSICAL ANIMAL SHEL-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02160-01-5
A. 637 2
TERING FACILITIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION
BY WAY OF AN ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE
CO-LOCATED ON A RESIDENTIAL PREMISES; OR
(III) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMANE SOCIETY OR DULY INCORPO-
RATED ANIMAL PROTECTIVE ASSOCIATION LOCATED IN A CITY WITH A POPULATION
OF TWO MILLION OR MORE THAT OPERATES PHYSICAL ANIMAL SHELTERING FACILI-
TIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION BY WAY OF AN
ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE CO-LOCATED ON
A RESIDENTIAL PREMISES.
(3) ELIGIBILITY. TO QUALIFY FOR THE CREDIT PRESCRIBED IN THIS
SUBSECTION, AN INDIVIDUAL TAXPAYER MUST PROVIDE PROOF OF ANIMAL OWNER-
SHIP IN THE FORM OF AN ADOPTION AGREEMENT FROM A QUALIFYING ANIMAL SHEL-
TER AS DEFINED IN THIS SUBSECTION, AND WRITTEN PROOF THAT SUCH ANIMAL
WAS SPAYED OR NEUTERED IN ACCORDANCE WITH SECTION THREE HUNDRED SEVEN-
TY-SEVEN-A OF THE AGRICULTURE AND MARKETS LAW.
(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 the first of January
next succeeding the date on which it shall have become a law.