Bill > S02370

This bill establishes a tax credit for individuals who incur expenses related to service dogs, starting with taxable years beginning on or after January 1, 2025. Specifically, taxpayers can claim a credit of up to $1,000 for "qualified service dog expenditures," which include costs such as food, veterinary care, training, boarding, and clothing for a service dog as defined by New York civil rights law. The credit can be applied directly against the taxpayer's income tax for the year the expenses were made, and if the credit amount exceeds the taxpayer's tax liability, the excess can be carried forward to future tax years, also limited to $1,000. This legislation aims to provide financial support for individuals who rely on service dogs by helping to offset the significant expenses associated with maintaining these specially trained animals that assist people with disabilities.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S2370