Assembly Bill A6936

2023-2024 Legislative Session

Establishes a tax credit for the adoption of a dog or cat

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2023-A6936 (ACTIVE) - Details

See Senate Version of this Bill:
S5978
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S4576
2017-2018: S614
2019-2020: S621
2021-2022: S6120

2023-A6936 (ACTIVE) - Summary

Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year.

2023-A6936 (ACTIVE) - Bill Text download pdf 

                             
                     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

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.