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

                                   976

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  M. of A. KELLNER, ROSENTHAL, GLICK, RAIA, RIVERA, PAULIN
  -- Multi-Sponsored by -- M. of  A.  HAWLEY,  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 (vv) to read as follows:
  (VV)  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 THIRTEEN 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
MAXIMUM 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  THIRTEEN,  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,
2013.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01877-01-3