Bill

Bill > A02377


NY A02377

NY A02377
Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year.


summary

Introduced
01/16/2025
In Committee
01/07/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to establishing a tax credit for the adoption of a dog or cat

AI Summary

This bill establishes a tax credit for individuals who adopt dogs or cats from qualifying animal welfare organizations, providing a $100 credit for each adopted animal, up to a maximum of three animals per taxable year. The credit will be available starting January 1, 2025, and can be claimed against state income tax. To be eligible, the adopted animal must come from a recognized shelter, pound, humane society, or animal rescue association, and the adoption must not violate any federal, state, or local laws. The tax commissioner may require proof of spaying or neutering to support the credit claim. This legislation aims to encourage pet adoption by providing a financial incentive to taxpayers who rescue dogs or cats from shelters and rescue organizations, potentially helping to reduce the number of animals in shelters and promoting animal welfare.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

referred to ways and means (on 01/07/2026)

bill text


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