S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    85
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by  M.  of  A. L. ROSENTHAL -- 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 cost of spay or neuter services

   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 SPAY OR NEUTER SERVICES. (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 SPAY OR NEUTER SERVICES PERFORMED DURING
 THE TAXABLE YEAR FOR CATS OR DOGS REGARDLESS OF WHERE SUCH CATS OR  DOGS
 WERE  OBTAINED.  THE AMOUNT OF THE CREDIT SHALL BE FOR EIGHTY PERCENT OF
 THE ACTUAL COST OF SUCH SPAY OR NEUTER SERVICE, BUT SHALL NOT  EXCEED  A
 MAXIMUM CREDIT OF TWO HUNDRED DOLLARS.
   (2) ELIGIBILITY. SUCH TAXPAYER SHALL PROVIDE AN ACTUAL RECEIPT OR COPY
 THEREOF  FROM ANY LICENSED VETERINARIAN OF THIS STATE SHOWING THE ACTUAL
 COST OF SUCH SPAY OR NEUTER SERVICE.
   (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 SPAY  AND  NEUTER
 SERVICE IS RENDERED.
   §  2.  This act shall take effect immediately, and shall apply to spay
 or neuter services 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.
                                                            LBD00288-01-3