New York S 1307: Establishes a tax credit for the adoption of a dog or cat

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S01307 Summary:

BILL NOS01307 

&nbsp

SAME ASSAME AS A02377

&nbsp

SPONSORCANZONERI-FITZPATRICK

&nbsp

COSPNSRCHAN

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

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.

Go to top S01307 Actions:

BILL NOS01307 

&nbsp

01/09/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

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Go to topS01307 Floor&nbspVotes:

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

Go to topS01307 Text:

 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

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