What's happening
This bill creates a tax credit for New Yorkers who adopt up to three dogs or cats per year from shelters or rescues.
Why it matters
Encourages shelter adoptions. By offering a $100 tax credit per adopted animal (up to three per year), the bill provides a direct financial incentive for individuals to choose adoption from shelters or rescues rather than purchasing from breeders or pet stores, potentially reducing euthanasia rates and shelter overcrowding.
Targets responsible pet ownership. The credit can be denied if the adoption violates any applicable federal, state, or local laws, and proof of spaying or neutering may be required, promoting responsible pet care and helping to combat pet overpopulation.
Broader social and economic impact. The measure could help alleviate public costs associated with sheltering stray or abandoned animals by increasing adoption rates, while also supporting nonprofit humane societies and rescue organizations through increased adoption activity.
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Who cares
Headline styles
Tax Credit for Pet Adoption
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 4
1 Co-sponsor
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
614
2017-2018 Regular Sessions
IN SENATE
January 4, 2017
Introduced by Sens. BOYLE, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to establishing a tax credit for the adoption of a dog or cat
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 (ccc) to read as follows:
(ccc) Credit for the adoption of dogs or cats. (1) General. An individual taxpayer shall be allowed a credit for taxable years beginning on or after January first, two thousand seventeen against the tax imposed by this article for the adoption of a maximum of three dogs or cats per taxable year from a qualifying pound, shelter, duly incorporated society for the prevention of cruelty to animals, humane society, dog, cat or other protective or rescue association. The amount of the credit shall be one hundred dollars per dog or cat, for a maximum of three dogs or cats per taxable year, provided that keeping such dog or cat is not in violation of any applicable provisions of federal, state or local law.
(2) Proof of claim. The commissioner may require a qualified taxpayer to furnish proof of spaying or neutering in support of his or her claim for credit under this subsection.
(3) 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 seventeen, in which the dog or cat is adopted.
§ 2. This act shall take effect immediately and shall apply to adoptions in taxable years beginning on and after January 1, 2017.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05445-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to establishing a tax credit for the adoption of a dog or cat
Purpose or general idea of bill
To grant an individual taxpayer a credit of one hundred dollars for each dog or cat adopted from an animal shelter, for a maximum of three dogs or cats per taxable year.
Summary of specific provisions
Section 1; Amending the tax law.
Subsection 1; A taxpayer shall be allowed a credit for the adoption of a maximum of three dogs or cats per taxable year from a qualifying adoption entity. The amount of the credit shall be one hundred dollars per dog or cat, for a maximum of three dogs or cats per taxable year, provided that keeping such dog or cat is not in violation of any applicable provisions of federal, state or local law.
Subsection 2; The commissioner may require a qualified taxpayer to furnish proof of spaying or neutering.
Subsection 3; The credit provided for in this subsection shall be allowed with respect to the taxable year, commencing after January first, two thousand fifteen, in which the dog or cat is adopted.
Section 2; Effective date.
Justification
Animal shelters in the U.S. care for millions of dogs and cats every year. According to the American Society of Prevention of Cruelty to Animals, fifty percent of unadopted dogs in shelters and seventy percent of unadopted cats in shelters are euthanized each year. Encouraging prospective pet owners to adopt from a qualifying pound, shelter, duly incorporated society for the prevention of cruelty to animals, humane society, dog, cat or other protective or rescue association serves a humane purpose.
The care, housing, and euthanizing of these animals come at a significant cost to the public. Public policy that effectively encourages animal adoption is beneficial to taxpayers. Tax credits for dog and cat adoption is likely to be reinvested into the pet industry.
Prior legislative history
Died in Investigations and Government Operations 2016.
Fiscal implications
To be determined
Effective date
This act shall take effect immediately and shall apply to adoptions in taxable years beginning on and after January 1, 2017.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.