New York A03192 amends the tax law to allow a credit against income tax for service dog expenses.

New York A03192 amends the state tax law to introduce a credit for service dog expenses. Starting from taxable years beginning on or after January 1, 2025, taxpayers can claim a credit against their income tax for qualified service dog expenditures. These expenditures include necessary expenses for maintaining a service dog, such as food, veterinary care, training, boarding, and clothing. The credit amount cannot exceed $1,000. If the credit exceeds the taxpayer's tax for a given year, the excess can be carried over to subsequent years.

New York A03192 amends the tax law to allow a credit against income tax for service dog expenses.

New York A03192 amends the state tax law to introduce a credit for service dog expenses. Starting from taxable years beginning on or after January 1, 2025, taxpayers can claim a credit against their income tax for qualified service dog expenditures. These expenditures include necessary expenses for maintaining a service dog, such as food, veterinary care, training, boarding, and clothing. The credit amount cannot exceed $1,000. If the credit exceeds the taxpayer's tax for a given year, the excess can be carried over to subsequent years.