Bill > S01307

This bill establishes a $100 tax credit for New York State taxpayers who adopt dogs or cats from qualifying animal shelters, rescue associations, or animal protection organizations. The credit will be available for taxable years beginning on or after January 1, 2025, and allows taxpayers to claim up to $300 total per year by adopting a maximum of three dogs or cats. To be eligible, the animal adoption must comply with all federal, state, and local laws, and the tax commissioner may require proof of the animal being spayed or neutered. The credit can be claimed in the taxable year when the dog or cat is actually adopted. This legislation aims to encourage pet adoption by providing a financial incentive to taxpayers who rescue animals from shelters and protective organizations, potentially helping to reduce the number of animals in shelters and supporting animal welfare efforts.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S1307