summary
Introduced
01/23/2025
01/23/2025
In Committee
01/07/2026
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)
Linda Rosenthal (D)*,
Karl Brabenec (R),
Dave DiPietro (R),
Dave McDonough (R),
Brian Miller (R),
Ed Ra (R),
Rebecca Seawright (D),
Last Action
referred to ways and means (on 01/07/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.nysenate.gov/legislation/bills/2025/A3192 |
| BillText | https://assembly.state.ny.us/leg/?default_fld=&bn=A03192&term=2025&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#A03192 |
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