NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6390
SPONSOR: Brook-Krasny TITLE OF BILL:
An act to amend the tax law, in relation to establishing a tax credit
for pet adoption
PURPOSE OR GENERAL IDEA OF BILL:
This bill would assist households which have performed charitable work
by adopting a cat or dog from a pound or other not-for-profit rescue
organization by making the first adoption in any given tax year eligible
for a one-time tax credit• for that year.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Enacts the above written, bars convicted animal abusers from
eligibility for this credit, and establishes that the credit shall not
exceed three-hundred-and-fifty dollars.
Section 2. This act takes effect immediately and is applicable to tax
years beginning on and after such date.
JUSTIFICATION:
The IRS and New York State Tax and Finance departments allow tax
deductions and credits for a wide range of charitable and public
services, though there is one significant act of charity which is not
covered by the tax law. Those who adopt and rescue animals from diffi-
cult and dangerous circumstances are providing a basic human service in
the form of a supportive living environment to vulnerable creatures.
According to the website costhelper.com, the cost to adopt a dog can be
up to $300, while the cost of owning a dog for the first year can be as
much as $2,400. New Yorkers should not feel discouraged from performing
such a valuable service to animals in need of support and assistance for
financial reasons. New York State should provide pet owners with the
opportunity to assist them with defraying the costs of pet ownership
when possible.
PRIOR LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS:
Minimal.
EFFECTIVE DATE:
Immediately.
STATE OF NEW YORK
________________________________________________________________________
6390
2023-2024 Regular Sessions
IN ASSEMBLY
April 6, 2023
___________
Introduced by M. of A. BROOK-KRASNY -- 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 pet adoption
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 (ooo) to read as follows:
3 (ooo) Pet adoption credit. An individual taxpayer shall be allowed a
4 credit against the tax imposed by this article for the first adoption,
5 as defined by subdivision three of section three hundred fifty of the
6 agriculture and markets law, of a dog or cat from a qualifying pound,
7 shelter, society or association for the prevention of cruelty to
8 animals, humane society or dog, cat or other protective rescue associ-
9 ation located in New York. No taxpayer having committed a violation or
10 offense under section three hundred fifty-three, three hundred fifty-
11 three-a, three hundred fifty-three-b, three hundred fifty-three-c, three
12 hundred fifty-three-d, three hundred fifty-three-e or three hundred
13 fifty-three-f of the agriculture and markets law shall be eligible for
14 the credit allowed under this subsection. The credit allowed under this
15 subsection shall not exceed three hundred fifty dollars.
16 § 2. This act shall take effect immediately and shall apply to taxable
17 years beginning on and after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10305-01-3
