S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2377
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 16, 2025
                                ___________
 
 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 (qqq) to read as follows:
   (QQQ)  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-FIVE 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 INCORPORATED 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 THEIR  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-FIVE,  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, 2025.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00995-01-5