New York S01307 establishes a tax credit for the adoption of a dog or cat, offering $100 per pet for up to three pets per year.

New York S01307 amends the tax law to introduce a credit for the adoption of a dog or cat. This credit allows individual taxpayers to claim $100 per dog or cat, up to a maximum of three pets per taxable year. The adoption must be from a qualifying pound, shelter, or animal protection society. The credit applies to taxable years beginning after January 1, 2025, and requires proof of spaying or neutering if requested by the tax commissioner.

New York S01307 establishes a tax credit for the adoption of a dog or cat, offering $100 per pet for up to three pets per year.

New York S01307 amends the tax law to introduce a credit for the adoption of a dog or cat. This credit allows individual taxpayers to claim $100 per dog or cat, up to a maximum of three pets per taxable year. The adoption must be from a qualifying pound, shelter, or animal protection society. The credit applies to taxable years beginning after January 1, 2025, and requires proof of spaying or neutering if requested by the tax commissioner.