What's happening
This bill creates a tax credit for New Yorkers who adopt up to three dogs or cats per year from qualifying shelters.
Why it matters
Encourages shelter adoptions. By offering a financial incentive, the bill aims to increase the adoption rates of dogs and cats from shelters and rescue organizations, which could help reduce overcrowding and euthanasia rates in these facilities.
Promotes responsible pet ownership. The tax credit is contingent on compliance with existing animal laws, and the state tax commissioner may require proof of spaying/neutering, supporting efforts to control the pet population and ensure animal welfare.
Targets individuals, not organizations. The credit is available only to individual taxpayers (not businesses or rescues), and it’s capped at three animals per year per taxpayer, focusing the benefit on personal pet adoption rather than commercial activity.
Potential budget and administrative impacts. The bill could affect state tax revenues and may require new administrative processes to verify adoptions and spay/neuter status, potentially impacting both taxpayers and state agencies.
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Who cares
Headline styles
Tax Credit for Pet Adoption
Plain English, a few words. Used as the page title.
Sponsors
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
621
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
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 (jjj) to read as follows:
(jjj) 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 nineteen 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 nineteen, 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, 2019.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04389-01-9
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 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 appli- cable 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 signif- icant 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. 01/04/17 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS 01/03/18 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
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, 2019.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.