New York A 3192: Establishes a credit against income tax for service dogs

Bill Text

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A03192 Summary:

BILL NOA03192 

&nbsp

SAME ASSAME AS S02370

&nbsp

SPONSORRosenthal

&nbsp

COSPNSRRa, Seawright, McDonough, Miller, Brabenec, DiPietro

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Establishes a credit against income tax for service dogs.

Go to top A03192 Actions:

BILL NOA03192 

&nbsp

01/23/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03192 Committee&nbspVotes:

Go to topA03192 Floor&nbspVotes:

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

Go to topA03192 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3192

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 23, 2025
 ___________

 Introduced by M. of A. ROSENTHAL, RA, SEAWRIGHT, McDONOUGH, MILLER,
 BRABENEC, DiPIETRO -- read once and referred to the Committee on Ways
 and Means

 AN ACT to amend the tax law, in relation to establishing a credit
 against income tax for service dogs

 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 (bbb) to read as follows:
 3 (bbb) Credit for service dogs. (1) For taxable years beginning on or
 4 after January first, two thousand twenty-five, a taxpayer shall be
 5 allowed a credit as hereinafter provided, against the tax imposed by
 6 this article, in an amount equal to the qualified service dog expendi-
 7 tures made by the taxpayer. Provided, however, the credit shall not
 8 exceed one thousand dollars.
 9 (2) Tax credits allowed pursuant to this subsection shall be allowed
 10 in the taxable year in which the expenditures were made.
 11 (3) If the amount of the credit allowable under this subsection for
 12 any taxable year shall exceed the taxpayer's tax for such year, the
 13 excess may be carried over to the following year or years, and may be
 14 applied against the taxpayer's tax for such year or years, but shall not
 15 exceed one thousand dollars.
 16 (4) The term "qualified service dog expenditures" shall mean, for
 17 purposes of this subsection, necessary expenses for maintaining a
 18 service dog, as defined in subdivision seven of section forty-seven-b of
 19 the civil rights law, including, but not limited to, food, veterinary
 20 care, training, boarding, and clothing.
 21 § 2. This act shall take effect immediately and shall apply to taxable
 22 years beginning on or after January 1, 2025.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05894-01-5

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