Bill > A00637

This bill creates a new tax credit for New York state taxpayers who adopt household pets from qualifying animal shelters, providing a financial incentive to encourage pet adoption. The credit allows individuals to claim up to $100 per adopted pet, with a maximum of three pets per taxable year, starting from January 1, 2024. To qualify, the pet must be a domesticated animal kept primarily for companionship (such as dogs, cats, or other household pets) and must be adopted from a specific type of animal shelter, including municipal pounds, incorporated animal welfare societies, and shelters in cities with populations over two million. Taxpayers must provide documentation proving ownership through an adoption agreement and demonstrate that the pet was spayed or neutered in compliance with state law. The bill aims to support animal welfare by making pet adoption more financially accessible and encouraging responsible pet ownership by requiring sterilization. The tax credit will apply to pets adopted in taxable years beginning on or after January 1, 2024, and is designed to incentivize the adoption of shelter animals while helping to reduce the number of homeless pets.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A637