Bill Text: NY S04994 | 2011-2012 | General Assembly | Introduced

New York Senate Bill 4994 (Prior Session Legislation)

Introduced

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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-02-14 - RECOMMIT, ENACTING CLAUSE STRICKEN [S04994 Detail]

Download: New_York-2011-S04994-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4994
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      May 2, 2011
                                      ___________
       Introduced  by  Sen.  BALL  --  read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       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 (ss) to read as follows:
    3    (SS)  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 ELEVEN AGAINST THE TAX IMPOSED BY THIS
    6  ARTICLE  FOR  THE  COST  OF SPAY OR NEUTER SERVICES PERFORMED DURING THE
    7  TAXABLE YEAR FOR CATS OR DOGS REGARDLESS OF WHERE SUCH CATS OR DOGS WERE
    8  OBTAINED. THE AMOUNT OF THE CREDIT SHALL BE FOR EIGHTY  PERCENT  OF  THE
    9  ACTUAL COST OF SUCH SPAY OR NEUTER SERVICE, BUT SHALL NOT EXCEED A MAXI-
   10  MUM 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 ELEVEN, IN WHICH THE SPAY AND NEUTER SERVICE
   17  IS RENDERED.
   18    S 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  2011.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00596-01-1