What's happening
This bill creates a tax credit for New Yorkers who adopt up to three household pets per year from qualifying animal shelters.
Why it matters
Encourages animal adoption over purchasing from breeders or pet stores. , potentially reducing the number of animals euthanized in shelters and supporting animal welfare efforts in New York.
Restricts eligibility to adoptions from qualifying shelters (not breeders or private sales). , ensuring that the benefit directly supports not-for-profit or municipal organizations dedicated to animal rescue and sheltering.
Requires proof of both adoption and spay/neuter procedures. , reinforcing responsible pet ownership and addressing concerns about pet overpopulation.
Caps the benefit to three pets and $100 per animal (or the actual adoption cost, if lower) per year. , balancing an incentive for adoption with a safeguard against potential abuse or mass adoptions for financial gain.
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Who cares
Headline styles
Pet Adoption Tax Credit
Plain English, a few words. Used as the page title.
Sponsors
8 Co-sponsors
2 Multi-sponsors
History
- Print number 3875b
- Amend and recommit to ways and means
- Referred to ways and means
- Print number 3875a
- Amend and recommit to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Pet Adoption Tax Credit
In Senate Committee · Investigations And Government Operations · Sponsor Patty Ritchie
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3875--B
2017-2018 Regular Sessions
IN ASSEMBLY
January 30, 2017
Introduced by M. of A. L. ROSENTHAL, FAHY, SKOUFIS, TITONE, WEPRIN, BICHOTTE, RAIA, SEAWRIGHT, McDONOUGH -- Multi-Sponsored by -- M. of A. CUSICK, SIMON -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
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 Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (iii) to read as follows:
(iii) Credit for the adoption of household pets. (1) General. An individual taxpayer shall be allowed a credit for taxable years beginning on or after January first, two thousand eighteen 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 taxable year.
(2) Definitions. For the purposes of this subsection:
(A) 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.
(B) The term "qualifying animal shelter" shall mean the following:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05466-05-8
A. 3875--B 2
(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 human society or duly incorporated animal protective association that operates physical animal sheltering 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 incorporated animal protective association located in a city with a population of two million or more that operates physical animal sheltering 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.
(3) Eligibility. To qualify for the credit prescribed in this subsection, an individual taxpayer must provide proof of animal ownership in the form of an adoption agreement from a qualifying animal shelter as defined in this subsection, and written proof that such animal was spayed or neutered in accordance with section three hundred seventy-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 eighteen, 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.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.