NY State Senate Bill 2009-S4757

Senate Bill S4757

2009-2010 Legislative Session

Provides for tax credit for the adoption of household pets from animal shelter or humane society

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to investigations and government operations
May 26, 2009	reported and committed to finance
Apr 27, 2009	referred to investigations and government operations

2009-S4757 (ACTIVE) - Details

See Assembly Version of this Bill:: A992
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S1280, A742
2013-2014: S896, A979
2015-2016: S2894, S3670, A6770
2017-2018: S749, S2838, A3875
2019-2020: S4919, A286
2021-2022: S4940, A652
2023-2024: S6191, A221

2009-S4757 (ACTIVE) - Summary

Provides for tax credit for the adoption of household pets from animal shelter or humane society.

2009-S4757 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S4757

 TITLE OF BILL :  An act to amend the tax law, in relation to
establishing a tax credit for the adoption of household pets

 PURPOSE :

To grant an individual taxpayer a credit for fees incurred through the
adoption of a household pet from a pound, shelter, duly incorporated
society for the prevention of cruelty to animals, humane society, dog
or cat or other animal protective or rescue association.

 SUMMARY OF PROVISIONS :

This bill would establish an individual taxpayer credit of up to one
hundred dollars per household pet adopted from a pound, shelter, duly
incorporated society for the prevention of cruelty to animals, humane
society, dog or cat or other animal protective or rescue association
to a maximum of three animals per taxable year.

This bill provides a definition for "household pet."

 JUSTIFICATION :

In 2005 over forty one thousand cats and dogs were taken into shelters
in New York City alone.  Over twenty two thousand of these animals

were euthanized. According to the ASPCA, fifty percent of dogs in
shelters and seventy percent of cats in shelters are killed because
they are not adopted.  Encouraging prospective pet owners to adopt
from a pound, shelter, humane society, society for the prevention of
cruelty to animals, or rescue association serves a humane purpose.

Animals in public shelters average a seven day stay during which time
the public pays for around the clock care, food, medicine, cleaning -
and often euthanizing and body disposal expenses.  The care, housing,
and killing of these animals come at a significant cost to the public.
Public policy that effectively encourages animal adoption is
beneficial to taxpayers. Further, money that is credited to these
taxpayers is likely to be reinvested into the forty billion dollar per
year pet industry.

 LEGISLATIVE HISTORY :

A10027/S6992 of 2008

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2009.

2009-S4757 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4757

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 27, 2009
                               ___________

Introduced  by  Sen.  DUANE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to establishing  a  tax  credit
  for the adoption of household pets

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (qq) to read as follows:
  (QQ)  CREDIT FOR THE ADOPTION OF HOUSEHOLD PETS. (1) GENERAL. AN INDI-
VIDUAL TAXPAYER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS BEGINNING ON
OR AFTER JANUARY FIRST, TWO THOUSAND NINE AGAINST  THE  TAX  IMPOSED  BY
THIS  ARTICLE FOR THE COST OF ADOPTING A MAXIMUM OF THREE HOUSEHOLD PETS
PER TAXABLE YEAR FROM A QUALIFYING  POUND,  SHELTER,  DULY  INCORPORATED
SOCIETY  FOR  THE PREVENTION OF CRUELTY TO ANIMALS, HUMANE SOCIETY, DOG,
CAT OR OTHER PROTECTIVE OR RESCUE ASSOCIATION. THE AMOUNT OF THE  CREDIT
SHALL  BE FOR THE ACTUAL COST OF SUCH ADOPTION, BUT SHALL NOT EXCEED THE
MAXIMUM CREDIT OF ONE HUNDRED DOLLARS PER HOUSEHOLD PET, FOR  A  MAXIMUM
OF THREE PETS PER TAXABLE YEAR.
  (2)  DEFINITION.   THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR
OTHER DOMESTICATED ANIMAL KEPT FOR THE PRIMARY PURPOSE OF  COMPANIONSHIP
THAT  IS  NORMALLY  MAINTAINED  IN OR NEAR THE HOUSEHOLD OF THE OWNER OR
PERSON WHO CARES FOR SUCH DOMESTICATED  ANIMAL,  PROVIDED  THAT  KEEPING
SUCH ANIMAL IS NOT IN VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL,
STATE OR LOCAL LAW.
  (3)  WHEN  CREDIT  ALLOWED. THE CREDIT PROVIDED FOR IN THIS SUBSECTION
SHALL BE ALLOWED WITH RESPECT TO  THE  TAXABLE  YEAR,  COMMENCING  AFTER
JANUARY FIRST, TWO THOUSAND NINE, IN WHICH THE PET IS ADOPTED.
  S  2.  This  act  shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1, 2009.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00026-01-9

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