S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6936
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 9, 2023
                                ___________
 
 Introduced  by M. of A. RA -- 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 a dog or cat
 
   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 (ooo) to read as follows:
   (OOO)  CREDIT  FOR THE ADOPTION OF DOGS OR CATS. (1) GENERAL. AN INDI-
 VIDUAL 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 ADOPTION OF A MAXIMUM OF THREE DOGS OR
 CATS PER TAXABLE YEAR FROM A QUALIFYING POUND,  SHELTER,  DULY  INCORPO-
 RATED  SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, HUMANE SOCIETY,
 DOG, CAT OR OTHER PROTECTIVE OR RESCUE ASSOCIATION. THE  AMOUNT  OF  THE
 CREDIT  SHALL  BE  ONE  HUNDRED DOLLARS PER DOG OR CAT, FOR A MAXIMUM OF
 THREE DOGS OR CATS PER TAXABLE YEAR, PROVIDED THAT KEEPING SUCH  DOG  OR
 CAT  IS  NOT IN VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL, STATE
 OR LOCAL LAW.
   (2) 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.
   (3) 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  DOG  OR  CAT  IS
 ADOPTED.
   §  2.  This  act  shall  take  effect  immediately  and shall apply to
 adoptions in taxable years beginning on and after January 1, 2023.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09156-01-3