Bill Text: NY S01307 | 2025-2026 | General Assembly | Introduced

New York Senate Bill 1307

Introduced

Bill Title: Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-09 - REFERRED TO BUDGET AND REVENUE [S01307 Detail]

Download: New_York-2025-S01307-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          1307

                               2025-2026 Regular Sessions

                    IN SENATE

                                     January 9, 2025
                                       ___________

        Introduced  by  Sen.  CANZONERI-FITZPATRICK  --  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 adoption of a dog or cat

          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 (qqq) to read as follows:
     3    (qqq) Credit for the adoption of dogs or cats. (1) General.  An  indi-
     4  vidual taxpayer shall be allowed a credit for taxable years beginning on
     5  or after January first, two thousand twenty-five against the tax imposed
     6  by  this article for the adoption of a maximum of three dogs or cats per
     7  taxable year from a qualifying pound, shelter, duly incorporated society
     8  for the prevention of cruelty to animals, humane society,  dog,  cat  or
     9  other  protective  or rescue association. The amount of the credit shall
    10  be one hundred dollars per dog or cat, for a maximum of  three  dogs  or
    11  cats  per  taxable year, provided that keeping such dog or cat is not in
    12  violation of any applicable provisions of federal, state or local law.
    13    (2) Proof of claim. The commissioner may require a qualified  taxpayer
    14  to  furnish  proof of spaying or neutering in support of their claim for
    15  credit under this subsection.
    16    (3) When credit allowed. The credit provided for  in  this  subsection
    17  shall  be  allowed  with  respect  to the taxable year, commencing after
    18  January first, two thousand twenty-five, in which  the  dog  or  cat  is
    19  adopted.
    20    §  2.  This  act  shall  take  effect  immediately  and shall apply to
    21  adoptions 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.
                                                                   LBD00995-01-5