What's happening
This bill creates a tax credit for New Yorkers who adopt up to three household pets per year from qualifying animal shelters.
Why it matters
Encourages responsible pet adoption. By offering a tax credit only for pets adopted from qualifying shelters and requiring proof of spay/neuter, the bill incentivizes adoption while promoting animal welfare and population control.
Targets legitimate shelters. The credit is only available for pets adopted from shelters that are not co-located on residential premises and must have established adoption programs, helping to ensure support goes to reputable organizations and not unregulated sources.
Limits financial impact and abuse. The credit is capped at three pets per year per taxpayer and is the lesser of $100 or actual adoption cost per animal, balancing financial relief for adopters with fiscal responsibility for the state.
Applies to a broad definition of 'household pet'. The definition covers any domesticated animal kept for companionship, as long as ownership is legal—potentially benefiting not just dog and cat adopters but also those adopting other companion animals.
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Who cares
Headline styles
Tax Credit for Pet Adoption
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
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
637
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 adoption of household pets
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 the adoption of household pets. (1) General. An individual taxpayer shall be allowed a credit for taxable years beginning on or after January first, two thousand twenty-four against the tax imposed by this article for the cost of adopting a maximum of three household pets per taxable year from a qualifying animal shelter. The amount of the credit shall be one hundred dollars per animal or the actual cost of such adoption, whichever is less, for a maximum of three pets per taxable year.
(2) Definitions. For the purposes of this subsection:
(A) The term "household pet" shall mean any dog, cat or other domesticated animal kept for the primary purpose of companionship that is normally maintained in or near the household of the owner or person who cares for such domesticated animal, provided that keeping such animal is not in violation of any applicable provisions of federal, state or local law.
(B) The term "qualifying animal shelter" shall mean the following:
(i) Any municipal pound or shelter harboring animals pursuant to subdivision one of section one hundred fourteen of the agriculture and markets law;
(ii) Any pound, shelter, duly incorporated society for the prevention of cruelty to animals, duly incorporated humane society or duly incorporated animal protective association that operates physical animal shel-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02160-01-5
tering facilities and offers household pets to the public for adoption by way of an established adoption program. Such facilities shall not be co-located on a residential premises; or
(iii) Any pound, shelter, duly incorporated society for the prevention of cruelty to animals, duly incorporated humane society or duly incorporated animal protective association located in a city with a population of two million or more that operates physical animal sheltering facilities and offers household pets to the public for adoption by way of an established adoption program. Such facilities shall not be co-located on a residential premises.
(3) Eligibility. To qualify for the credit prescribed in this subsection, an individual taxpayer must provide proof of animal ownership in the form of an adoption agreement from a qualifying animal shelter as defined in this subsection, and written proof that such animal was spayed or neutered in accordance with section three hundred seventy-seven-a of the agriculture and markets law.
(4) 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-four, in which the pet is adopted.
§ 2. This act shall take effect immediately and shall apply to pet adoptions in taxable years beginning on and after the first of January next succeeding the date on which it shall have become a law.
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.