NY State Senate Bill 2019-S4919

Senate Bill S4919

2019-2020 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 Budget And Revenue 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 08, 2020	referred to budget and revenue
Mar 29, 2019	referred to budget and revenue

2019-S4919 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
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
2017-2018: S749, S2838
2021-2022: S4940
2023-2024: S6191

2019-S4919 (ACTIVE) - Summary

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

2019-S4919 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4919

SPONSOR: PARKER
 
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, 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:

2017-18: 5.2838 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
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, 2020.

2019-S4919 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4919
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 29, 2019
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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 (jjj) to read as follows:
   (JJJ) 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 TWENTY 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 TWENTY, 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, 2020.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD10475-01-9

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