S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3264
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 22, 2021
                                ___________
 
 Introduced  by M. of A. SAYEGH, COLTON, CRUZ, EPSTEIN, BRABENEC, MANKTE-
   LOW -- Multi-Sponsored by -- M. of A. ABBATE, WALCZYK -- 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-THREE AGAINST THE TAX IMPOSED
 BY THIS ARTICLE FOR THE COST OF ADOPTING PETS PER TAXABLE  YEAR  FROM  A
 QUALIFYING 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.
              

                                                            LBD02599-01-1

 A. 3264                             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-THREE, 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.