Senate Bill S9808

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9808
 
                             I N  S E N A T E
 
                               April 6, 2026
                                ___________
 
 Introduced by Sen. FERNANDEZ -- 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 creating a tax credit for
   certain household pet expenses
 
   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 CERTAIN HOUSEHOLD PET EXPENSES. (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 OWNING HOUSEHOLD PETS. THE AMOUNT OF THE
 CREDIT  SHALL  BE  FOR  THE  ACTUAL  COST OF PET OWNERSHIP FOR UP TO TWO
 HOUSEHOLD PETS, BUT SHALL NOT EXCEED THE MAXIMUM CREDIT OF  ONE  HUNDRED
 FIFTY  DOLLARS  FOR  EVERYDAY  EXPENSES  AND  THREE  HUNDRED DOLLARS FOR
 MEDICAL OR VETERINARY EXPENSES PER HOUSEHOLD PET PER TAXABLE YEAR FOR  A
 MAXIMUM TOTAL OF NINE HUNDRED DOLLARS PER TAXABLE YEAR.
   (2) DEFINITIONS. THE TERMS:
   (A)  "HOUSEHOLD  PET"  SHALL  MEAN ANY DOG OR CAT 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.  THE  TERM  "HOUSEHOLD  PET"
 SHALL NOT MEAN:
   (I)  ANY  DOG OR CAT CONFINED TO THE PREMISES OF ANY PUBLIC OR PRIVATE
 HOSPITAL DEVOTED SOLELY TO THE TREATMENT OF SICK ANIMALS.
   (II) ANY DOG OR CAT CONFINED FOR THE PURPOSES OF RESEARCH TO THE PREM-
 ISES OF ANY COLLEGE OR OTHER EDUCATIONAL OR RESEARCH INSTITUTION.
   (III) ANY DOG OR CAT CONFINED TO THE PREMISES OF ANY PERSON,  FIRM  OR
 CORPORATION  ENGAGED  IN  THE  BUSINESS  OF BREEDING OR RAISING DOGS FOR
 PROFIT AND LICENSED AS A CLASS A DEALER  UNDER  THE  FEDERAL  LABORATORY
 ANIMAL WELFARE ACT.
   (IV)  ANY  "POLICE  WORK  DOG"  OR  "DETECTION  DOG" AS SUCH TERMS ARE
 DEFINED IN SECTION ONE HUNDRED EIGHT OF THE AGRICULTURE AND MARKETS LAW.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04132-01-5
 S. 9808                             2
 
   (B) "ACTUAL COST OF PET OWNERSHIP" SHALL MEAN:
   (I)  MEDICAL  AND VETERINARY EXPENSES, WHICH SHALL INCLUDE, BUT NOT BE
 LIMITED TO, ANNUAL EXAMS, MEDICATIONS,  EMERGENCY  CARE,  AND  TESTS  AS
 DEEMED NECESSARY BY VETERINARIANS; AND
   (II)  EVERYDAY  EXPENSES  WHICH  SHALL INCLUDE, BUT NOT BE LIMITED TO,
 FOOD, CRATE, LEASHES, LITTER BOXES, LITTER, HARNESSES, COLLARS, GROOMING
 SUPPLIES, TOYS, AND OTHER ITEMS DEEMED ESSENTIAL FOR PET CARE-TAKING.
   (3) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED  TAXPAYER
 TO  FURNISH  PROOF  OF  OWNERSHIP OF THE HOUSEHOLD PETS AND PROOF OF THE
 ACTUAL COST OF PET OWNERSHIP 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 OWNED.
   §  2.  This  act  shall take effect immediately and shall apply to pet
 adoptions in taxable years beginning on and after January 1, 2026.