Bill > S06191

This bill establishes a tax credit for individuals who adopt household pets, such as dogs, cats, or other domesticated animals, from qualifying animal shelters or humane societies in New York state. The credit is limited to the actual cost of the adoption, up to a maximum of $100 per pet, and applies to a maximum of three pets per taxable year. The bill also requires taxpayers to provide proof of spaying or neutering of the adopted pets to claim the credit. The tax credit is effective for taxable years beginning on or after January 1, 2024.