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

                                   968

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by M. of A. KELLNER, ROSENTHAL, SPANO, PHEFFER, GLICK, RAIA,
  MILLMAN, J. RIVERA, PAULIN -- Multi-Sponsored by -- M. of  A.  MAISEL,
  THIELE,  TITONE, WEISENBERG -- 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 spay or neuter services

  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 (ss) to read as follows:
  (SS)  CREDIT  FOR  SPAY OR NEUTER SERVICES. (1) GENERAL. AN INDIVIDUAL
TAXPAYER SHALL BE ALLOWED A CREDIT FOR TAXABLE  YEARS  BEGINNING  ON  OR
AFTER JANUARY FIRST, TWO THOUSAND ELEVEN AGAINST THE TAX IMPOSED BY THIS
ARTICLE  FOR  THE  COST  OF SPAY OR NEUTER SERVICES PERFORMED DURING THE
TAXABLE YEAR FOR CATS OR DOGS REGARDLESS OF WHERE SUCH CATS OR DOGS WERE
OBTAINED. THE AMOUNT OF THE CREDIT SHALL BE FOR EIGHTY  PERCENT  OF  THE
ACTUAL COST OF SUCH SPAY OR NEUTER SERVICE, BUT SHALL NOT EXCEED A MAXI-
MUM CREDIT OF TWO HUNDRED DOLLARS.
  (2) ELIGIBILITY. SUCH TAXPAYER SHALL PROVIDE AN ACTUAL RECEIPT OR COPY
THEREOF  FROM ANY LICENSED VETERINARIAN OF THIS STATE SHOWING THE ACTUAL
COST OF SUCH SPAY OR NEUTER SERVICE.
  (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 ELEVEN, IN WHICH THE SPAY AND NEUTER SERVICE
IS RENDERED.
  S 2. This act shall take effect immediately, and shall apply  to  spay
or  neuter  services  in taxable years beginning on and after January 1,
2011.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00596-01-1