What's happening
This bill creates a tax credit covering up to 80% of spay or neuter costs for cats and dogs, with a $200 maximum.
Why it matters
Could encourage more pet owners to spay or neuter their animals. by making the procedure substantially more affordable, potentially reducing overpopulation and the number of stray or abandoned animals.
Applies regardless of where the pet was obtained. , so all New Yorkers—whether adopting from a shelter, buying from a breeder, or rescuing strays—can benefit, making the credit widely accessible.
Requires proof from a licensed New York veterinarian. , which ensures the procedures are done safely and by qualified professionals, while also preventing fraudulent claims.
Takes effect quickly (starting with the 2025 tax year). , so pet owners can plan spay/neuter procedures soon and receive financial relief in their next tax filing.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Tax Credit for Pet Sterilization
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to budget and revenue
- Referred to budget and revenue
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
473
2025-2026 Regular Sessions
IN SENATE (Prefiled)
January 8, 2025
Introduced by Sens. TEDISCO, SEPULVEDA -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
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.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to establishing 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
01/09/19: S.188 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
02/20/19: S.188 AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
02/20/19: S.188 PRINT NUMBER 188A
01/08/20: S.188A REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/06/21: S.195 REFERRED TO BUDGET AND REVENUE
01/05/22: S.195 REFERRED TO BUDGET AND REVENUE
01/04/23: S.107 REFERRED TO BUDGET AND REVENUE
01/03/24: S.107 REFERRED TO BUDGET AND REVENUE
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.