What's happening
The bill creates a tax credit covering up to 80% (maximum $200) of spay or neuter costs for cats or dogs in New York.
Why it matters
Makes spaying and neutering pets more affordable. , which could encourage more pet owners to take this responsible step and help control the stray animal population in New York.
Applies regardless of where the cat or dog was obtained. (e.g., from breeders, shelters, or rescues), so all pet owners can benefit, not just those adopting from specific sources.
Requires documented proof from a licensed New York veterinarian. , ensuring the tax credit is only used for legitimate procedures and potentially improving veterinary record-keeping.
Limits the maximum benefit to $200 and only for services performed after January 1, 2025. , which could help manage the fiscal impact on the state budget while still providing meaningful relief to taxpayers.
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Who cares
Headline styles
Tax Credit for Pet Sterilization
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
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 · Budget And Revenue · Sponsor James Tedisco
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
138
2025-2026 Regular Sessions
IN ASSEMBLY (Prefiled)
January 8, 2025
Introduced by M. of A. ROSENTHAL -- 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 (qqq) to read as follows:
(qqq) 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 twenty-five 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 twenty-five, 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, 2025.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01286-01-5
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.