Bill > A05530

This bill establishes a tax credit for individuals who adopt a dog or cat from a qualifying animal shelter, pound, or animal welfare organization located in New York. The tax credit will be available for the first adoption of a pet and is limited to a maximum of $350. To be eligible for the credit, the taxpayer must not have previously committed certain animal cruelty offenses as defined in the agriculture and markets law. The tax credit can be applied against the tax imposed by the relevant tax article, providing a financial incentive for pet adoption from local shelters and rescue organizations. The bill will take effect immediately and apply to taxable years beginning on or after its enactment date, encouraging New York residents to support local animal shelters by offering a modest financial benefit for adopting a pet.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5530