What's happening
This bill creates a state income tax credit of up to $1,000 for expenses related to maintaining a service dog.
Why it matters
Reduces the financial burden for individuals who rely on service dogs. by offering a meaningful tax break, potentially making it easier for people with disabilities to afford essential animal care.
Covers a wide range of necessary expenses. including food, veterinary care, training, boarding, and clothing—acknowledging that the cost of keeping a service dog goes beyond initial acquisition.
Allows any unused portion of the credit to be carried forward to future years. , which is helpful for taxpayers whose annual tax liability is less than the credit amount.
May increase the use and accessibility of service dogs. by removing some ongoing cost barriers, potentially improving independence and quality of life for people who depend on these animals.
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Who cares
Headline styles
Tax Credit for Service Dogs
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3482
2019-2020 Regular Sessions
IN ASSEMBLY
January 29, 2019
Introduced by M. of A. L. ROSENTHAL, RA, SEAWRIGHT, McDONOUGH, D'URSO, NORRIS, B. MILLER, BRABENEC, DiPIETRO -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a credit against income tax for service dogs
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 (jjj) to read as follows:
(jjj) Credit for service dogs. (1) For taxable years beginning on or after January first, two thousand nineteen, a taxpayer shall be allowed a credit as hereinafter provided, against the tax imposed by this article, in an amount equal to the qualified service dog expenditures made by the taxpayer. Provided, however, the credit shall not exceed one thousand dollars.
(2) Tax credits allowed pursuant to this subsection shall be allowed in the taxable year in which the expenditures were made.
(3) If the amount of the credit allowable under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess may be carried over to the following year or years, and may be applied against the taxpayer's tax for such year or years, but shall not exceed one thousand dollars.
(4) The term "qualified service dog expenditures" shall mean, for purposes of this subsection, necessary expenses for maintaining a service dog, as defined in subdivision seven of section forty-seven-b of the civil rights law, including, but not limited to, food, veterinary care, training, boarding, and clothing.
§ 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2019.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02338-02-9
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.