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Bill > A03192


NY A03192

NY A03192
Establishes a credit against income tax for service dogs.


summary

Introduced
01/23/2025
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 credit against income tax for service dogs

AI Summary

This bill establishes a tax credit for owners of service dogs in New York State, allowing taxpayers to claim up to $1,000 in tax credits for expenses related to maintaining a service dog, starting from the 2025 tax year. The credit covers necessary costs such as food, veterinary care, training, boarding, and clothing for service dogs, which are defined according to the state's civil rights law. If the credit amount exceeds the taxpayer's tax liability in a given year, the excess can be carried forward to future tax years, but the total credit cannot exceed $1,000. The bill aims to provide financial support for individuals who rely on service dogs by helping to offset the significant expenses associated with their care and maintenance, recognizing the important role these animals play in supporting people with disabilities.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

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

bill text


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