NY State Senate Bill 2017-S749B

Senate Bill S749B

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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 23, 2018	print number 749b
Feb 23, 2018	amend and recommit to investigations and government operations
Jan 03, 2018	referred to investigations and government operations
May 31, 2017	print number 749a
May 31, 2017	amend and recommit to finance
May 16, 2017	reported and committed to finance
Jan 04, 2017	referred to investigations and government operations

Votes

- May 16, 2017 - Investigations And Government Operations Committee Vote
  S749B
  
  8
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: May 16, 2017
      
      aye (8)
      
      Carlucci
      
      Diaz
      
      Golden
      
      Hoylman-Sigal
      
      Murphy
      
      O'Mara
      
      Phillips
      
      Squadron
      
      aye wr (1)
      
      Lanza

Bill Amendments

Original

B (Active)

co-Sponsors

2017-S749 - Details

See Assembly Version of this Bill:: A3875
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, A992
2011-2012: S1280, A742
2013-2014: S896, A979
2015-2016: S2894, S3670, A6770
2019-2020: S4919, A286
2021-2022: S4940, A652
2023-2024: S6191, A221

2017-S749 - Summary

Provides for tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

2017-S749 - Sponsor Memo

                                 BILL NUMBER:  S749

 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, incorporated
society for the prevention of cruelty to animals, humane society, or a
dog or cat or other animal protective or rescue association.

 SUMMARY OF PROVISIONS :

This bill would establish an individual taxpayer credit of up to five
hundred dollars per household pet adopted from a pound, shelter,
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 also
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 :

2015-2016 S.3670-C

 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, 2017.

2017-S749 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    749
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sens. RITCHIE, AVELLA -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and Government 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 (hhh) to read as follows:
   (HHH) 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 SEVENTEEN AGAINST THE  TAX  IMPOSED
 BY  THIS  ARTICLE  FOR THE COST OF ADOPTING A MAXIMUM OF THREE HOUSEHOLD
 PETS PER TAXABLE YEAR FROM A QUALIFYING ANIMAL SHELTER.   THE AMOUNT  OF
 THE CREDIT SHALL BE ONE HUNDRED DOLLARS PER ANIMAL OR THE ACTUAL COST OF
 SUCH ADOPTION, WHICHEVER IS LESS BUT SHALL NOT EXCEED THE MAXIMUM CREDIT
 OF  THREE HUNDRED DOLLARS PER HOUSEHOLD PET, FOR A MAXIMUM OF THREE PETS
 PER TAXABLE YEAR.
   (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
   (A) THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTI-
 CATED 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.
   (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN THE FOLLOWING:
   (I) ANY MUNICIPAL POUND  OR  SHELTER  HARBORING  ANIMALS  PURSUANT  TO
 SUBDIVISION  ONE  OF SECTION ONE HUNDRED FOURTEEN OF THE AGRICULTURE AND
 MARKETS LAW;
   (II) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE  PREVENTION
 OF  CRUELTY TO ANIMALS, DULY INCORPORATED HUMAN SOCIETY OR DULY INCORPO-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05466-01-7

 S. 749                              2
 
 RATED ANIMAL PROTECTIVE ASSOCIATION THAT OPERATES PHYSICAL ANIMAL  SHEL-
 TERING  FACILITIES  AND OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION
 BY WAY OF AN ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT  BE
 CO-LOCATED ON A RESIDENTIAL PREMISES; OR
   (III) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
 OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMANE SOCIETY OR DULY INCORPO-
 RATED  ANIMAL PROTECTIVE ASSOCIATION LOCATED IN A CITY WITH A POPULATION
 OF TWO MILLION OR MORE THAT OPERATES PHYSICAL ANIMAL SHELTERING  FACILI-
 TIES  AND  OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION BY WAY OF AN
 ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE CO-LOCATED ON
 A RESIDENTIAL PREMISES.
   (3)  ELIGIBILITY.  TO  QUALIFY  FOR  THE  CREDIT  PRESCRIBED  IN   THE
 SUBSECTION,  AN  INDIVIDUAL TAXPAYER MUST PROVIDE PROOF OF ANIMAL OWNER-
 SHIP IN THE FORM OF AN ADOPTION AGREEMENT FROM A QUALIFYING ANIMAL SHEL-
 TER AS DEFINED IN THIS SUBSECTION, AND WRITTEN PROOF  THAT  SUCH  ANIMAL
 WAS  SPAYED  OR NEUTERED IN ACCORDANCE WITH SECTION THREE HUNDRED SEVEN-
 TY-SEVEN-A OF THE AGRICULTURE AND MARKETS LAW.
   (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 SEVENTEEN, 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 the first of January
 next succeeding the date on which it shall have become a law.

co-Sponsors

2017-S749A - Details

See Assembly Version of this Bill:: A3875
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, A992
2011-2012: S1280, A742
2013-2014: S896, A979
2015-2016: S2894, S3670, A6770
2019-2020: S4919, A286
2021-2022: S4940, A652
2023-2024: S6191, A221

2017-S749A - Summary

Provides for tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

2017-S749A - Sponsor Memo

                                 BILL NUMBER:  S749A

 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, incorporated
society for the prevention of cruelty to animals, humane society, or a
dog or cat or other animal protective or rescue association.

 SUMMARY OF PROVISIONS :

This bill would establish an individual taxpayer credit of up to five
hundred dollars per household pet adopted from a pound, shelter,
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 also
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 :

2015-2016 S.3670-C

 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, 2017.

2017-S749A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  749--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sens. RITCHIE, AVELLA, HOYLMAN -- read twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations and Government Operations  --  reported  favorably  from  said
   committee  and  committed  to  the  Committee  on Finance -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 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 (iii) to read as follows:
   (III) 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 SEVENTEEN AGAINST THE TAX IMPOSED
 BY THIS ARTICLE FOR THE COST OF ADOPTING A MAXIMUM  OF  THREE  HOUSEHOLD
 PETS  PER  TAXABLE YEAR FROM A QUALIFYING ANIMAL SHELTER.  THE AMOUNT OF
 THE CREDIT SHALL BE ONE HUNDRED DOLLARS PER ANIMAL OR THE ACTUAL COST OF
 SUCH ADOPTION, WHICHEVER IS LESS, FOR A MAXIMUM OF THREE PETS PER  TAXA-
 BLE YEAR.
   (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
   (A) THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTI-
 CATED  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.
   (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN THE FOLLOWING:
   (I)  ANY  MUNICIPAL  POUND  OR  SHELTER  HARBORING ANIMALS PURSUANT TO
 SUBDIVISION ONE OF SECTION ONE HUNDRED FOURTEEN OF THE  AGRICULTURE  AND
 MARKETS LAW;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05466-02-7

 S. 749--A                           2
 
   (II)  ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
 OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMAN SOCIETY OR DULY  INCORPO-
 RATED  ANIMAL PROTECTIVE ASSOCIATION THAT OPERATES PHYSICAL ANIMAL SHEL-
 TERING FACILITIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC  FOR  ADOPTION
 BY  WAY OF AN ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE
 CO-LOCATED ON A RESIDENTIAL PREMISES; OR
   (III) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
 OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMANE SOCIETY OR DULY INCORPO-
 RATED ANIMAL PROTECTIVE ASSOCIATION LOCATED IN A CITY WITH A  POPULATION
 OF  TWO MILLION OR MORE THAT OPERATES PHYSICAL ANIMAL SHELTERING FACILI-
 TIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION BY WAY  OF  AN
 ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE CO-LOCATED ON
 A RESIDENTIAL PREMISES.
   (3)  ELIGIBILITY.  TO  QUALIFY  FOR  THE  CREDIT  PRESCRIBED  IN  THIS
 SUBSECTION, AN INDIVIDUAL TAXPAYER MUST PROVIDE PROOF OF  ANIMAL  OWNER-
 SHIP IN THE FORM OF AN ADOPTION AGREEMENT FROM A QUALIFYING ANIMAL SHEL-
 TER  AS  DEFINED  IN THIS SUBSECTION, AND WRITTEN PROOF THAT SUCH ANIMAL
 WAS SPAYED OR NEUTERED IN ACCORDANCE WITH SECTION THREE  HUNDRED  SEVEN-
 TY-SEVEN-A OF THE AGRICULTURE AND MARKETS LAW.
   (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 SEVENTEEN, 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 the first  of  January
 next succeeding the date on which it shall have become a law.

co-Sponsors

2017-S749B (ACTIVE) - Details

See Assembly Version of this Bill:: A3875
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, A992
2011-2012: S1280, A742
2013-2014: S896, A979
2015-2016: S2894, S3670, A6770
2019-2020: S4919, A286
2021-2022: S4940, A652
2023-2024: S6191, A221

2017-S749B (ACTIVE) - Summary

Provides for tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.

2017-S749B (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S749B

SPONSOR: RITCHIE
 
TITLE OF BILL:  An act to amend the tax law, in relation to establish-
ing 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, incorporated society
for the prevention of cruelty to animals, humane society, or a dog or
cat or other animal protective or rescue association.

 
SUMMARY OF PROVISIONS:

This bill would establish an individual taxpayer credit of up to five
hundred dollars per household pet adopted from a pound, shelter, incor-
porated society for the prevention of cruelty to animals, humane socie-
ty, dog or cat or other animal protective or rescue association to a
maximum of three animals per taxable year. This bill also 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:

2015-2016 S.3670-C

 
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 the first of January next
succeeding the date on which it shall have become law.

2017-S749B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  749--B
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sens. RITCHIE, AVELLA, HOYLMAN -- read twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations and Government Operations  --  reported  favorably  from  said
   committee  and  committed  to  the  Committee  on Finance -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee -- recommitted to the  Committee  on  Investigations
   and  Government Operations in accordance with Senate Rule 6, sec. 8 --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee
 
 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 (iii) to read as follows:
   (III) 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 ANIMAL SHELTER.  THE AMOUNT OF THE
 CREDIT SHALL BE ONE HUNDRED DOLLARS PER ANIMAL OR  THE  ACTUAL  COST  OF
 SUCH  ADOPTION, WHICHEVER IS LESS, FOR A MAXIMUM OF THREE PETS PER TAXA-
 BLE YEAR.
   (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
   (A) THE TERM "HOUSEHOLD PET" SHALL MEAN ANY DOG, CAT OR OTHER DOMESTI-
 CATED 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.
   (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN THE FOLLOWING:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05466-04-8

 S. 749--B                           2
 
   (I) ANY MUNICIPAL POUND  OR  SHELTER  HARBORING  ANIMALS  PURSUANT  TO
 SUBDIVISION  ONE  OF SECTION ONE HUNDRED FOURTEEN OF THE AGRICULTURE AND
 MARKETS LAW;
   (II)  ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
 OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMAN SOCIETY OR DULY  INCORPO-
 RATED  ANIMAL PROTECTIVE ASSOCIATION THAT OPERATES PHYSICAL ANIMAL SHEL-
 TERING FACILITIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC  FOR  ADOPTION
 BY  WAY OF AN ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE
 CO-LOCATED ON A RESIDENTIAL PREMISES; OR
   (III) ANY POUND, SHELTER, DULY INCORPORATED SOCIETY FOR THE PREVENTION
 OF CRUELTY TO ANIMALS, DULY INCORPORATED HUMANE SOCIETY OR DULY INCORPO-
 RATED ANIMAL PROTECTIVE ASSOCIATION LOCATED IN A CITY WITH A  POPULATION
 OF  TWO MILLION OR MORE THAT OPERATES PHYSICAL ANIMAL SHELTERING FACILI-
 TIES AND OFFERS HOUSEHOLD PETS TO THE PUBLIC FOR ADOPTION BY WAY  OF  AN
 ESTABLISHED ADOPTION PROGRAM. SUCH FACILITIES SHALL NOT BE CO-LOCATED ON
 A RESIDENTIAL PREMISES.
   (3)  ELIGIBILITY.  TO  QUALIFY  FOR  THE  CREDIT  PRESCRIBED  IN  THIS
 SUBSECTION, AN INDIVIDUAL TAXPAYER MUST PROVIDE PROOF OF  ANIMAL  OWNER-
 SHIP IN THE FORM OF AN ADOPTION AGREEMENT FROM A QUALIFYING ANIMAL SHEL-
 TER  AS  DEFINED  IN THIS SUBSECTION, AND WRITTEN PROOF THAT SUCH ANIMAL
 WAS SPAYED OR NEUTERED IN ACCORDANCE WITH SECTION THREE  HUNDRED  SEVEN-
 TY-SEVEN-A OF THE AGRICULTURE AND MARKETS LAW.
   (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 the first  of  January
 next succeeding the date on which it shall have become a law.

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Senate Bill S749B

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Sponsored By

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

Bill Amendments

co-Sponsors

2017-S749 - Details

2017-S749 - Summary

2017-S749 - Sponsor Memo

2017-S749 - Bill Text download pdf

co-Sponsors

2017-S749A - Details

2017-S749A - Summary

2017-S749A - Sponsor Memo

2017-S749A - Bill Text download pdf

co-Sponsors

2017-S749B (ACTIVE) - Details

2017-S749B (ACTIVE) - Summary

2017-S749B (ACTIVE) - Sponsor Memo

2017-S749B (ACTIVE) - Bill Text download pdf

Comments