Bill > A00060

This bill establishes a tax credit of up to $250 per pet for individuals who adopt pets from a qualifying animal shelter in New York starting in the 2025 tax year. The term "pet" is defined as any dog, cat, or other domesticated animal kept primarily for companionship, and a "qualifying animal shelter" is defined as any pound, shelter, or incorporated society that operates physical animal sheltering facilities and offers pets for adoption. To qualify for the credit, the individual taxpayer must provide proof of animal ownership in the form of an adoption agreement from a qualifying shelter.