NY State Senate Bill 2023-S6191

Senate Bill S6191

2023-2024 Legislative Session

Provides for a tax credit for the adoption of household pets from animal shelter or humane society

download bill text pdf

Current 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 03, 2024	referred to budget and revenue
Apr 03, 2023	referred to budget and revenue

2023-S6191 (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
2019-2020: S4919
2021-2022: S4940

2023-S6191 (ACTIVE) - Summary

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

2023-S6191 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6191

SPONSOR: PARKER
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing 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:

Section 1: Section 606 of the tax law is amended by adding a new section
(bbb).

Section 2: This act shall take effect immediately and shall apply to pet
adoptions in taxable years beginning on and after January 1. 2024

 
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:

2021-22: S4940 - Referred to Budget and Revenue

2019-20: S.4919 - REFERRED TO BUDGET AND REVENUE

2017-18: S.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. 2024

2023-S6191 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6191
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               April 3, 2023
                                ___________
 
 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 (bbb) to read as follows:
   (BBB) 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-FOUR 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 PROFES-
 SIONAL 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-FOUR, 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, 2024.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07552-01-3

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