New York S 9808: Creates a tax credit for certain animal expenses

Bill Text

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S09808 Summary:

BILL NOS09808A

&nbsp

SAME ASSAME AS A05340-A

&nbsp

SPONSORFERNANDEZ

&nbsp

COSPNSRSEPULVEDA

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

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Creates a tax credit for certain household pet expenses including medical and veterinary expenses and everyday expenses for up to two household pets.

Go to top S09808 Actions:

BILL NOS09808A

&nbsp

04/06/2026REFERRED TO BUDGET AND REVENUE

04/15/2026AMEND AND RECOMMIT TO BUDGET AND REVENUE

04/15/2026PRINT NUMBER 9808A

Go to topS09808 Committee&nbspVotes:

Go to topS09808 Floor&nbspVotes:

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

Go to topS09808 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9808--A

 IN SENATE

 April 6, 2026
 ___________

 Introduced by Sens. FERNANDEZ, SEPULVEDA -- read twice and ordered
 printed, and when printed to be committed to the Committee on Budget
 and Revenue -- committee discharged, bill amended, ordered reprinted
 as amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to creating a tax credit for
 certain household pet expenses

 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 (uuu) to read as follows:
 3 (uuu) Credit for certain household pet expenses. (1) General. An indi-
 4 vidual taxpayer shall be allowed a credit for taxable years beginning on
 5 or after the first of January next succeeding the date this subsection
 6 takes effect against the tax imposed by this article for the cost of
 7 owning household pets. The amount of the credit shall be for the actual
 8 cost of pet ownership for up to two household pets, but shall not exceed
 9 the maximum credit of one hundred fifty dollars for everyday expenses
 10 and three hundred dollars for medical or veterinary expenses per house-
 11 hold pet per taxable year for a maximum total of nine hundred dollars
 12 per taxable year.
 13 (2) Definitions. The terms:
 14 (a) "household pet" shall mean any dog or cat kept for the primary
 15 purpose of companionship that is normally maintained in or near the
 16 household of the owner or person who cares for such domesticated animal,
 17 provided that keeping such animal is not in violation of any applicable
 18 provisions of federal, state or local law. The term "household pet"
 19 shall not mean:
 20 (i) any dog or cat confined to the premises of any public or private
 21 hospital devoted solely to the treatment of sick animals.
 22 (ii) any dog or cat confined for the purposes of research to the prem-
 23 ises of any college or other educational or research institution.
 24 (iii) any dog or cat confined to the premises of any person, firm or
 25 corporation engaged in the business of breeding or raising dogs for

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04132-02-6

 S. 9808--A 2

 1 profit and licensed as a class A dealer under the Federal Laboratory
 2 Animal Welfare Act.
 3 (iv) any "police work dog" or "detection dog" as such terms are
 4 defined in section one hundred eight of the agriculture and markets law.
 5 (b) "actual cost of pet ownership" shall mean:
 6 (i) medical and veterinary expenses, which shall include, but not be
 7 limited to, annual exams, medications, emergency care, and tests as
 8 deemed necessary by veterinarians; and
 9 (ii) everyday expenses which shall include, but not be limited to,
 10 food, crate, leashes, litter boxes, litter, harnesses, collars, grooming
 11 supplies, toys, and other items deemed essential for pet care-taking.
 12 (3) Proof of claim. The commissioner may require a qualified taxpayer
 13 to furnish proof of ownership of the household pets and proof of the
 14 actual cost of pet ownership in support of their claim for credit under
 15 this subsection.
 16 (4) When credit allowed. The credit provided for in this subsection
 17 shall be allowed with respect to the taxable year, commencing after
 18 taxable years beginning on or after the first of January next succeeding
 19 the date this subsection takes effect, in which the pet is owned.
 20 § 2. This act shall take effect immediately and shall apply to pet
 21 ad