New York A 631: Relates to enacting the Rochester housing court act

Bill Text

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A00631 Summary:

BILL NOA00631 

&nbsp

SAME ASSAME AS S00832

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SPONSORRosenthal

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Establishes a tax credit for the cost of veterinary services up to two thousand dollars per year.

Go to top A00631 Actions:

BILL NOA00631 

&nbsp

01/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA00631 Committee&nbspVotes:

Go to topA00631 Floor&nbspVotes:

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

Go to topA00631 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 631

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by M. of A. ROSENTHAL -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to establishing a tax credit
 for the cost of veterinary services; and providing for the repeal of
 such provisions upon expiration thereof

 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 veterinary 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 veterinary services performed on companion
 7 animals as defined in subdivision five of section three hundred fifty of
 8 the agriculture and markets law during the taxable year. The amount of
 9 the credit shall be for fifty percent of the actual cost of such veteri-
 10 nary services, but shall not exceed a maximum credit of two thousand
 11 dollars.
 12 (2) Definition. The term "cost of veterinary services" shall mean
 13 costs paid to a licensed veterinarian for medical services including,
 14 but not limited to, checkups, vaccinations, subcutaneous insertions of a
 15 microchip intended to be used to identify an animal, and the diagnosing,
 16 treating, operating, or prescribing for any animal disease, pain, inju-
 17 ry, deformity or dental or physical condition. Provided, however, any
 18 amounts which have been paid for or reimbursed by another party shall be
 19 excluded from the definition of "cost of veterinary services".
 20 (3) Eligibility. Such taxpayer shall provide an actual receipt or copy
 21 thereof from any licensed veterinarian of this state showing the actual
 22 cost of such veterinary service.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02408-01-5

 A. 631 2

 1 (4) When credit allowed. The credit provided for in this subsection
 2 shall be allowed with respect to the taxable year, commencing after
 3 January first, two thousand twenty-five, in which the veterinary service
 4 is rendered.
 5 (5) Carryovers. If the amount of credit allowable under this
 6 subsection shall exceed the taxpayer's tax for such year, the excess may
 7 be carried over to the following year or years and may be deducted from
 8 the taxpayer's tax for such year or years.
 9 § 2. This act shall take effect immediately, and shall apply to taxa-
 10 ble years beginning on or after January 1, 2025; provided, however, this
 11 act shall expire and be deemed repealed January 1, 2031.

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