What's happening
This bill creates a tax credit for New York residents covering up to 80% of spay or neuter costs for cats and dogs.
Why it matters
Reduces the financial barrier for pet owners. By covering up to 80% of spay or neuter costs (up to $200), the tax credit makes these procedures much more affordable, especially for low- and middle-income households.
Encourages responsible pet ownership and helps address pet overpopulation. Lowering the cost may incentivize more people to spay or neuter their pets, potentially reducing the number of unwanted animals and easing burdens on animal shelters.
Applies broadly to all cats and dogs, regardless of where acquired. The credit is available whether the animal was adopted, purchased, or otherwise obtained, making it widely accessible to most pet owners in New York.
Requires proof of service from a licensed New York veterinarian. This ensures the procedure is performed by qualified professionals, supporting animal welfare standards and helping prevent fraud or misuse of the credit.
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Who cares
Individual taxpayers paying for cat or dog sterilization
The bill would offer a tax credit for 80% of actual spay or neuter costs, capped at $200, regardless of where the animal was obtained.
New York licensed veterinarians
Taxpayers would need a receipt or copy from a veterinarian licensed in the state showing the actual cost of the service to qualify.
New York tax administrators
The bill would establish a personal income tax credit applying to spay or neuter services in taxable years beginning on or after January 1, 2019.
Headline styles
Tax Credit for Pet Sterilization
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
History
- Referred to investigations and government operations
- Print number 188a
- Amend and recommit to investigations and government operations
- 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.
Tax Credit for Pet Sterilization
In Assembly Committee · Ways And Means · Sponsor Linda Rosenthal
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
188--A
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sens. TEDISCO, BOYLE, SEPULVEDA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- 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 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.
LBD01841-03-9
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 cost of spay or neuter services
Purpose
To grant an individual taxpayer a credit of eighty percent of the actual cost of having their cats or dogs spayed or neutered. Credit shall not exceed two hundred dollars.
Summary of specific provisions
This bill would establish all individual taxpayer credit of eighty percent of the actual cost of spay or neuter services rendered for dogs or cats not to exceed two hundred dollars.
Justification
In 2005 over forty one thousand cats and dogs were taken into shelters in New York City alone. Over twenty two thousand of these animals were euthanized.
According to a report issued by Animal Friendly NYC, a significant number of these animals end up in shelters when their original owners cannot afford to spay or neuter the animal. A fertile cat gives birth to eight to twelve young per year on average, and a fertile dog gives birth to four to eight young per year on average. These litters constitute a significant burden to their pet owners and ultimately contribute to the homeless cat and dog population. This is a public health crisis, as well as a burden to taxpayers who pay for the care, feeding, medicine, clean- ing, and euthanizing of these animals through publicly funded animal control agencies. Each animal costs taxpayers approximately two hundred dollars. According to the ASPCA, only ten percent of the animals taken into shelters have been spayed, compared to seventy five percent of all pets. Encouraging pet owners to spay and neuter their pets will result in fewer animals in shelters and ultimately save the public money. As well, the money that is credited to a taxpayer is likely to be rein- vested into the forty billion dollar per year pet industry which will prove beneficial to the economy.
Legislative history
01/06/16 S.1611 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS 01/10/17 S.1678 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS 01/03/18 S.1678 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS 02/01/18 S.1678 AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS 02/01/18 S.1678 PRINT NUMBER 1678A
Fiscal implications
To be determined
Effective bate
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.