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
Eases Financial Burden for Service Dog Owners. By allowing a tax credit for necessary expenses (like food, vet care, training, and boarding), the bill can help offset the significant and ongoing costs associated with maintaining a service dog, making it more affordable for individuals who rely on these animals for daily living.
Encourages Accessibility and Independence. Service dogs are vital for people with disabilities, enabling greater independence and participation in society. The credit may make it more feasible for those who need service dogs to obtain and retain them, promoting inclusion.
Broader Definition of Eligible Expenses. The bill defines "qualified service dog expenditures" broadly, so a range of essential costs—including less obvious ones like clothing and boarding—are covered. This comprehensive approach recognizes the real-world expenses service dog owners face.
Credit Flexibility Through Carry-Forward Option. If the tax credit exceeds a taxpayer’s liability for a given year, the unused portion can be carried forward to future years. This ensures that taxpayers can receive the full intended benefit, even if their income (and tax owed) fluctuates.
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Who cares
Headline styles
Tax Credit for Service Dogs
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
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
690
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. ORTT -- 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 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 twenty, 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, 2020.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02338-01-9
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 credit against income tax for service dogs
Purpose
To provide a tax credit to owners of service dogs.
Summary
Section 1: Establishes a tax credit of up to one thousand dollars for owners of qualified services dogs. This credit is applicable to items that are vital to the maintenance of the service dog include, but are not limited to, veterinary care, food, training, boarding, and clothing. If the credit is more than the taxes owed, the taxpayer may roll over excess amounts to the following year(s).
Qualified service dog expenditures is defined as necessary expenses for maintaining a service dog.
Service dog is defined as a dog that is a service, guide, hearing, seeing, under the control of the person using or training it who is trained to do work or perform tasks to benefit an individual with a disability.
Section 2: This act shall take effect on taxable years starting on Janu- ary 1, 2017.
Justification
Service dogs, of any sort, are crucial to the daily function of many individuals with a disability. Currently, their handlers are solely responsible for all expenses pertaining to their service dog. Tax payers are allowed to report clothing and uniform items that are pertinent to their career. Handlers require their dog for vital and every day activ- ities. Therefore, handlers of service dogs should be allowed a tax cred- it of up to $1,000.
Fiscal implications
To be determined.
Legislative history
2017-2018: S.5938 referred to Investigations
Effective date
Taxable years starting on January 1, 2020
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.