| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Feb 03, 2025 |
referred to budget and revenue |
Senate Bill S4223
2025-2026 Legislative Session
Sponsored By
(D, WF) 21st Senate District
Current Bill Status - In Senate Committee Budget And Revenue Committee
Actions
2025-S4223 (ACTIVE) - Details
2025-S4223 (ACTIVE) - Sponsor Memo
BILL NUMBER: S4223
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. 2026
2025-S4223 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
4223
2025-2026 Regular Sessions
I N S E N A T E
February 3, 2025
___________
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-SIX 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 THEIR 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-SIX, 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, 2026.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07867-01-5
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