Bill Text: NY S00107 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides a tax credit for spay or neuter services.

Spectrum: Bipartisan Bill

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S00107 Detail]

Download: New_York-2023-S00107-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           107

                               2023-2024 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 4, 2023
                                       ___________

        Introduced  by Sens. TEDISCO, SEPULVEDA -- read twice and ordered print-
          ed, 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  Assem-
        bly, do enact as follows:

     1    Section  1.  Section  606  of  the  tax law is amended by adding a new
     2  subsection (ooo) to read as follows:
     3    (ooo) Credit for spay or neuter services. (1) General.  An  individual
     4  taxpayer  shall  be  allowed  a credit for taxable years beginning on or
     5  after January first, two thousand twenty-three against the  tax  imposed
     6  by this article for the cost of spay or neuter services performed during
     7  the  taxable year for cats or dogs regardless of where such cats or dogs
     8  were obtained. The amount of the credit shall be for eighty  percent  of
     9  the  actual  cost of such spay or neuter service, but shall not exceed a
    10  maximum credit of two hundred dollars.
    11    (2) Eligibility. Such taxpayer shall provide an actual receipt or copy
    12  thereof from any licensed veterinarian of this state showing the  actual
    13  cost of such spay or neuter service.
    14    (3)  When  credit  allowed. The credit provided for in this subsection
    15  shall be allowed with respect to  the  taxable  year,  commencing  after
    16  January  first,  two thousand twenty-three, in which the spay and neuter
    17  service is rendered.
    18    § 2. This act shall take effect immediately, and shall apply  to  spay
    19  or  neuter  services  in taxable years beginning on and after January 1,
    20  2023.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00288-01-3