What's happening
This bill creates a tax credit for individuals who adopt up to three household pets per year from qualifying shelters.
Why it matters
Encourages responsible pet adoption. By requiring proof of spay/neuter and adoption from qualifying shelters, the bill promotes adoption of sterilized animals, which can help reduce pet overpopulation and euthanasia rates.
Targets support to recognized organizations. Only adoptions from municipal shelters or officially incorporated animal welfare organizations with physical facilities are eligible, potentially increasing adoption rates at reputable shelters and discouraging use of unregulated sources.
Limits and controls benefit scope. The credit is capped at three pets per year and the lesser of $100 or actual cost per pet, focusing the benefit on typical family adoption scenarios and preventing abuse by high-volume adopters.
May influence local economies and animal welfare funding. By incentivizing pet adoption through tax credits, the bill could shift consumer behavior, potentially impacting pet store sales and increasing demand for shelter services, with broader implications for animal welfare funding and shelter operations.
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Who cares
Headline styles
Pet Adoption Tax Credit
Plain English, a few words. Used as the page title.
Sponsors
3 Co-sponsors
History
- Print number 749b
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
- Print number 749a
- Amend and recommit to finance
- Reported and committed to finance
- Referred to investigations and government operations
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 Assembly Committee · Ways And Means · Sponsor Linda Rosenthal
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
749--B
2017-2018 Regular Sessions
IN SENATE
January 4, 2017
Introduced by Sens. RITCHIE, AVELLA, HOYLMAN -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- reported favorably from said committee and committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -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.
LBD05466-04-8
S. 749--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.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to establish- ing 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, incorporated society for the prevention of cruelty to animals, humane society, or a dog or cat or other animal protective or rescue association.
Summary of provisions
This bill would establish an individual taxpayer credit of up to five hundred dollars per household pet adopted from a pound, shelter, incor- porated society for the prevention of cruelty to animals, humane socie- ty, dog or cat or other animal protective or rescue association to a maximum of three animals per taxable year. This bill also provides a definition for "household pet."
Justification
According to the Human Society, animal shelters care for 6-8 million dogs and cats every year in the United States, of whom approximately 3-4 million are euthanized. According to the ASPCA, fifty percent of dogs in shelters and seventy percent of cats in shelters are killed because they are not adopted. Encouraging prospective pet owners to adopt from a pound, shelter, humane society, society for the prevention of cruelty to animals, or rescue association serves a humane purpose.
Animals in public shelters average a seven-day stay during which time the public pays for around the clock care, food, medicine, cleaning and often euthanizing and body disposal expenses. The care, housing, and killing of these animals come at a significant cost to the public.
Public policy that effectively encourages animal adoption is beneficial to taxpayers. Further, money that is credited to these taxpayers is likely to be reinvested into the forty billion dollar per year pet industry.
Legislative history
2015-2016 S.3670-C
Fiscal implications
To be determined.
Effective date
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 law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.