NY State Senate Bill 2015-S1611

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, 2016	referred to investigations and government operations
Jan 13, 2015	referred to investigations and government operations

2015-S1611 (ACTIVE) - Details

See Assembly Version of this Bill:: A5276
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S4756, A993
2011-2012: S4994, A968
2013-2014: S2795, A976
2017-2018: S1678, A8081
2019-2020: S188, A62
2021-2022: S195, A644
2023-2024: S107, A85

2015-S1611 (ACTIVE) - Summary

Provides a tax credit for spay or neuter services.

2015-S1611 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1611

TITLE OF BILL:  An act to amend the tax law, in relation to
establishing a tax credit for the cost of spay or neuter services

PURPOSE:

To grant an individual taxpayer a credit of eighty percent of the
actual cost of having their cats or dogs spayed or neutered. Credit
shall not exceed two hundred dollars.

SUMMARY OF PROVISIONS:

This bill would establish ail individual taxpayer credit of eighty
percent of the actual cost of spay or neuter services rendered for
dogs or cats not to exceed two hundred dollars.

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 a report issued by Animal Friendly NYC, a
significant number of these animals end up in shelters when their
original owners can not afford to spay or neuter the animal. A fertile
cat gives birth to eight to twelve young per year on average, and a
fertile dog gives birth to four to eight young per year on average.

These litters constitute a significant burden to their pet owners and
ultimately contribute to the homeless cat and dog population. This is
a public health crisis, as well as a burden to taxpayers who pay for
the care, feeding, medicine, cleaning, and euthanizing of these
animals through publicly funded animal control agencies. Each animal
costs taxpayers approximately two hundred dollars. According to the
ASPCA, only ten percent of the animals taken into shelters have been
spayed, compared to seventy five percent of all pets. Encouraging pet
owners to spay and neuter their pets will result in fewer animals in
shelters and ultimately save the public money. As well, the money that
is credited to a taxpayer is likely to be reinvested into the forty
billion dollar
 per year pet industry which will prove beneficial to the economy.

LEGISLATIVE HISTORY:

A.968 of 2011-12;
A.993 of 2009-10

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to spay or
neuter services in taxable years beginning on and after January 1,
2015.

2015-S1611 (ACTIVE) - Bill Text download pdf

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

                                  1611

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 13, 2015
                               ___________

Introduced  by  Sen.  BOYLE  -- 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 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 (ccc) to read as follows:
  (CCC)  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 FIFTEEN 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  FIFTEEN,  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,
2015.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00610-01-5

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Senate Bill S1611

Sponsored By

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

2015-S1611 (ACTIVE) - Details

2015-S1611 (ACTIVE) - Summary

2015-S1611 (ACTIVE) - Sponsor Memo

2015-S1611 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S1611

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Sponsored By

Phil Boyle

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

2015-S1611 (ACTIVE) - Details

2015-S1611 (ACTIVE) - Summary

2015-S1611 (ACTIVE) - Sponsor Memo

2015-S1611 (ACTIVE) - Bill Text download pdf

Comments