What's happening
This bill creates a tax credit for New York residents covering up to 80% of spay or neuter costs for cats or dogs.
Why it matters
Makes spay/neuter more affordable. By covering up to 80% of the procedure’s cost (up to $200), this tax credit lowers a key financial barrier for pet owners, encouraging more people to sterilize their pets.
Applies to all cats and dogs. The credit is available regardless of where a cat or dog was obtained (shelter, breeder, private sale, etc.), expanding the benefit to a wide range of pet owners.
Potential to reduce stray and shelter populations. By incentivizing spay/neuter, the bill aims to address pet overpopulation, which can decrease the number of animals entering shelters and reduce public costs associated with animal control.
Requires documentation from a NY-licensed veterinarian. The need for a valid receipt ensures the credit is used for legitimate procedures performed by qualified professionals, helping to prevent fraud and support local veterinary practices.
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Who cares
Headline styles
Tax Credit for Pet Sterilization
Plain English, a few words. Used as the page title.
Sponsors
1 Multi-sponsor
History
- Referred 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.
Tax Credit for Pet Sterilization
In Senate Committee · Investigations And Government Operations · Sponsor James Tedisco
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
62
2019-2020 Regular Sessions
IN ASSEMBLY (Prefiled)
January 9, 2019
Introduced by M. of A. L. ROSENTHAL -- Multi-Sponsored by -- M. of A. SIMON -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a tax credit for the cost of spay or neuter services
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 spay or neuter services. (1) General. An individual taxpayer shall be allowed a credit for taxable years beginning on or after January first, two thousand nineteen against the tax imposed by this article for the cost of spay or neuter services performed during the taxable year for cats or dogs regardless of where such cats or dogs were obtained. The amount of the credit shall be for eighty percent of the actual cost of such spay or neuter service, but shall not exceed a maximum credit of two hundred dollars.
(2) Eligibility. Such taxpayer shall provide an actual receipt or copy thereof from any licensed veterinarian of this state showing the actual cost of such spay or neuter service.
(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 nineteen, in which the spay and neuter service is rendered.
§ 2. This act shall take effect immediately, and shall apply to spay or neuter services in taxable years beginning on and after January 1, 2019.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01841-01-9
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.