New York A02660 proposes a tax credit for pet adoptions from animal shelters.

New York A02660 amends the state tax law to provide a tax credit for individual taxpayers who adopt pets from qualifying animal shelters. The credit is up to $250 per pet per taxable year, starting from January 1, 2027. To qualify, taxpayers must provide proof of adoption from a shelter that meets the legal definition. The credit applies to the taxable year in which the pet is adopted. The bill defines "pet" as any dog, cat, or other domesticated animal kept for companionship, and "qualifying animal shelter" as any facility that offers pets for adoption and complies with state laws.

New York A02660 proposes a tax credit for pet adoptions from animal shelters.

New York A02660 amends the state tax law to provide a tax credit for individual taxpayers who adopt pets from qualifying animal shelters. The credit is up to $250 per pet per taxable year, starting from January 1, 2027. To qualify, taxpayers must provide proof of adoption from a shelter that meets the legal definition. The credit applies to the taxable year in which the pet is adopted. The bill defines "pet" as any dog, cat, or other domesticated animal kept for companionship, and "qualifying animal shelter" as any facility that offers pets for adoption and complies with state laws.