NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A2377
SPONSOR: Ra TITLE OF BILL:
An act to amend the tax law, in relation to establishing a tax credit
for the adoption of a dog or cat
PURPOSE OR GENERAL IDEA OF BILL:
To grant an individual taxpayer a credit of one hundred dollars for each
dog or cat adopted from an animal shelter, for a maximum of three dogs
or cats per taxable year.
SUMMARY OF PROVISIONS:
Section 1 allows a credit for the adoption of a maximum of three dogs or
cats per taxable year from a qualifying adoption entity. 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 a dog or
cat is not in violation of any applicable provisions of federal, state
or local law.
Provides that the commissioner may require a qualified taxpayer to
furnish proof of spaying or neutering. Further provides that the credit
shall be allowed with respect to the taxable year, commencing after
January 1, 2025, in which the dog or cat is adopted.
Section 2 establishes the effective date.
JUSTIFICATION:
Animal shelters in the U.S. care for millions of dogs and cats every
year. According to the American Society for the Prevention of Cruelty to
Animals (ASPCA), almost one million unadopted dogs and cats are euthan-
ized each year. Encouraging prospective pet owners to adopt from a qual-
ifying pound, shelter, duly incorporated society for the prevention of
cruelty to animals, humane, society, dog, cat or other protective or
rescue association serves a humane purpose. The care, housing, and
euthanizing of these animals come at a significant cost to the public,
and public policy that effectively encourages animal adoption is benefi-
cial to taxpayers. Tax credits for dog and cat adoption are likely to be
reinvested into the pet industry.
PRIOR LEGISLATIVE HISTORY:
A.6936 (2023-2024) - referred to Ways and Means
S.6120 (2021-2022) (Boyle) - referred to Budget and Revenue
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to adoptions in
taxable years beginning on and after January 1, 2025.
STATE OF NEW YORK
________________________________________________________________________
2377
2025-2026 Regular Sessions
IN ASSEMBLY
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:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (qqq) to read as follows:
3 (qqq) Credit for the adoption of dogs or cats. (1) General. An indi-
4 vidual taxpayer shall be allowed a credit for taxable years beginning on
5 or after January first, two thousand twenty-five against the tax imposed
6 by this article for the adoption of a maximum of three dogs or cats per
7 taxable year from a qualifying pound, shelter, duly incorporated society
8 for the prevention of cruelty to animals, humane society, dog, cat or
9 other protective or rescue association. The amount of the credit shall
10 be one hundred dollars per dog or cat, for a maximum of three dogs or
11 cats per taxable year, provided that keeping such dog or cat is not in
12 violation of any applicable provisions of federal, state or local law.
13 (2) Proof of claim. The commissioner may require a qualified taxpayer
14 to furnish proof of spaying or neutering in support of their claim for
15 credit under this subsection.
16 (3) When credit allowed. The credit provided for in this subsection
17 shall be allowed with respect to the taxable year, commencing after
18 January first, two thousand twenty-five, in which the dog or cat is
19 adopted.
20 § 2. This act shall take effect immediately and shall apply to
21 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
