S T A T E   O F   N E W   Y O R K
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                                   8730
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             November 25, 2019
                                ___________
 
 Introduced by M. of A. SAYEGH -- 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 adoption of 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 (kkk) to read as follows:
   (KKK) CREDIT FOR THE ADOPTION OF  PETS.  (1)  GENERAL.  AN  INDIVIDUAL
 TAXPAYER  SHALL  BE  ALLOWED  A CREDIT FOR TAXABLE YEARS BEGINNING ON OR
 AFTER JANUARY FIRST, TWO THOUSAND TWENTY-ONE AGAINST THE TAX IMPOSED  BY
 THIS ARTICLE FOR THE COST OF ADOPTING PETS PER TAXABLE YEAR FROM A QUAL-
 IFYING  ANIMAL  SHELTER.  THE  AMOUNT OF THE CREDIT SHALL BE ONE HUNDRED
 TWENTY-FIVE DOLLARS PER ANIMAL OR THE  ACTUAL  COST  OF  SUCH  ADOPTION,
 WHICHEVER IS LESS, PER TAXABLE YEAR.
   (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
   (A)  THE  TERM  "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.
   (B) THE TERM "QUALIFYING ANIMAL SHELTER" SHALL MEAN ANY  POUND,  SHEL-
 TER, DULY INCORPORATED SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS,
 DULY  INCORPORATED HUMANE SOCIETY OR DULY INCORPORATED ANIMAL PROTECTIVE
 ASSOCIATION THAT OPERATES  PHYSICAL  ANIMAL  SHELTERING  FACILITIES  AND
 OFFERS PETS TO THE PUBLIC FOR ADOPTION BY WAY OF AN ESTABLISHED ADOPTION
 PROGRAM  OR ANY MUNICIPAL POUND OR SHELTER HARBORING ANIMALS PURSUANT TO
 SUBDIVISION ONE OF SECTION ONE HUNDRED FOURTEEN OF THE  AGRICULTURE  AND
 MARKETS  LAW.  SUCH  FACILITIES SHALL NOT BE CO-LOCATED ON A RESIDENTIAL
 PREMISES.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14113-01-9
              

 A. 8730                             2
 
   (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.
   (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 TWENTY-ONE, 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.