New York S 473: Relates to providing a tax credit for spay or neuter services

Bill Text

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S00473 Summary:

BILL NOS00473 

&nbsp

SAME ASSAME AS A00138

&nbsp

SPONSORTEDISCO

&nbsp

COSPNSRCANZONERI-FITZPATRICK, OBERACKER, PALUMBO, SEPULVEDA

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Provides a tax credit for spay or neuter services.

Go to top S00473 Actions:

BILL NOS00473 

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS00473 Committee&nbspVotes:

Go to topS00473 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS00473 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 473

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 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 (qqq) to read as follows:
 3 (qqq) 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-five against the tax imposed by
 6 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-five, 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 2025.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01286-01-5

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