Bill > S06387

This bill provides a tax credit for individuals who adopt pets from qualifying animal shelters, offering up to $250 per pet for taxable years beginning on or after January 1, 2027. The credit applies to dogs, cats, or other domesticated companion animals adopted from recognized animal shelters, including municipal pounds, humane societies, and animal protective associations. To qualify, taxpayers must provide proof of adoption through an official adoption agreement, and the credit will be limited to either $250 or the actual cost of adoption, whichever is less. The bill defines a "pet" as a domesticated animal kept primarily for companionship and maintained in or near the owner's household, with the important caveat that the animal must be kept in compliance with all applicable federal, state, and local laws. Shelters must be established facilities and cannot be located on residential premises. The tax credit aims to encourage pet adoption from shelters by providing a financial incentive to taxpayers who choose to adopt animals from these organizations, potentially helping to reduce the number of animals in shelters and promote animal welfare.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6387