S T A T E   O F   N E W   Y O R K
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                                   3482
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 29, 2019
                                ___________
 
 Introduced  by  M. of A. L. ROSENTHAL, RA, SEAWRIGHT, McDONOUGH, D'URSO,
   NORRIS, B. MILLER, BRABENEC, DiPIETRO -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax  law,  in  relation  to  establishing  a  credit
   against income tax for service dogs

   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 (jjj) to read as follows:
   (JJJ)  CREDIT  FOR SERVICE DOGS. (1) FOR TAXABLE YEARS BEGINNING ON OR
 AFTER JANUARY FIRST, TWO THOUSAND NINETEEN, A TAXPAYER SHALL BE  ALLOWED
 A  CREDIT AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTI-
 CLE, IN AN AMOUNT EQUAL TO THE QUALIFIED SERVICE DOG  EXPENDITURES  MADE
 BY  THE  TAXPAYER.  PROVIDED,  HOWEVER,  THE CREDIT SHALL NOT EXCEED ONE
 THOUSAND DOLLARS.
   (2) TAX CREDITS ALLOWED PURSUANT TO THIS SUBSECTION SHALL  BE  ALLOWED
 IN THE TAXABLE YEAR IN WHICH THE EXPENDITURES WERE MADE.
   (3)  IF  THE  AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR
 ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S  TAX  FOR  SUCH  YEAR,  THE
 EXCESS  MAY  BE  CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE
 APPLIED AGAINST THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS, BUT SHALL NOT
 EXCEED ONE THOUSAND DOLLARS.
   (4) THE TERM "QUALIFIED SERVICE  DOG  EXPENDITURES"  SHALL  MEAN,  FOR
 PURPOSES  OF  THIS  SUBSECTION,  NECESSARY  EXPENSES  FOR  MAINTAINING A
 SERVICE DOG, AS DEFINED IN SUBDIVISION SEVEN OF SECTION FORTY-SEVEN-B OF
 THE CIVIL RIGHTS LAW, INCLUDING, BUT NOT LIMITED  TO,  FOOD,  VETERINARY
 CARE, TRAINING, BOARDING, AND CLOTHING.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2019.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02338-02-9