NY State Senate Bill 2017-S2838

Senate Bill S2838

2017-2018 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 03, 2018	referred to investigations and government operations
Jan 17, 2017	referred to investigations and government operations

2017-S2838 (ACTIVE) - Details

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: S4757
2011-2012: S1280
2013-2014: S896
2015-2016: S2894, S3670
2019-2020: S4919
2021-2022: S4940
2023-2024: S6191

2017-S2838 (ACTIVE) - Summary

Provides for a tax credit for the adoption of household pets from animal shelters or humane societies.

2017-S2838 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2838

 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 to a maximum of three
animals per taxable year. This bill provides a definition for
"household pet."

 JUSTIFICATION :

According to the Human Society, animal shelters care for 6-8 million
dogs and cats every year in the United States, of whom approximately
3-4 million are 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 :

2015-16: S.2894B - Amend and Recommit to Gov't Ops
2013-14: S.896A - Referred to Gov't Ops
2011-12: S.1280A - Referred to Gov't Ops
2009-10: S.4757/A.992 Referred to Gov't Ops/ Referred to Ways & Means
2008: S.6992/A.10027 Referred to Gov't Ops/ Referred to Ways & Means

 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, 2018.

2017-S2838 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2838
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 17, 2017
                                ___________
 
 Introduced  by  Sen.  PARKER -- 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 (ccc) to read as follows:
   (CCC) 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 EIGHTEEN 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, DULY INCORPORATED PROFESSIONAL
 ORGANIZATION OR DULY INCORPORATED HUMANE SOCIETY.   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)  PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED TAXPAYER
 TO FURNISH PROOF OF SPAYING OR NEUTERING IN SUPPORT OF HIS OR HER  CLAIM
 FOR CREDIT UNDER THIS SUBSECTION.
   (4)  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 EIGHTEEN, IN WHICH THE PET IS ADOPTED.
   §  2.  This  act  shall take effect immediately and shall apply to pet
 adoptions in taxable years beginning on and after January 1, 2018.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD07406-01-7

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