S T A T E   O F   N E W   Y O R K
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                                   1171
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 13, 2023
                                ___________
 
 Introduced  by  M. of A. L. ROSENTHAL, RA, SEAWRIGHT, McDONOUGH, NORRIS,
   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 (bbb) to read as follows:
   (BBB) CREDIT FOR SERVICE DOGS. (1) FOR TAXABLE YEARS BEGINNING  ON  OR
 AFTER  JANUARY  FIRST,  TWO  THOUSAND  TWENTY-THREE, A TAXPAYER SHALL BE
 ALLOWED A CREDIT AS HEREINAFTER PROVIDED, AGAINST  THE  TAX  IMPOSED  BY
 THIS  ARTICLE,  IN AN AMOUNT EQUAL TO THE QUALIFIED SERVICE DOG EXPENDI-
 TURES 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, 2023.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01280-01-3