New York S04223 provides a tax credit for adopting household pets from animal shelters or humane societies.

New York S04223 amends the tax law to establish a tax credit for the adoption of household pets. The credit applies to the cost of adopting up to three pets per taxable year from qualifying shelters or humane societies. The credit amount is the actual adoption cost, up to a maximum of $100 per pet, per year. The credit is allowed for taxable years beginning on and after January 1, 2026.

New York S04223 provides a tax credit for adopting household pets from animal shelters or humane societies.

New York S04223 amends the tax law to establish a tax credit for the adoption of household pets. The credit applies to the cost of adopting up to three pets per taxable year from qualifying shelters or humane societies. The credit amount is the actual adoption cost, up to a maximum of $100 per pet, per year. The credit is allowed for taxable years beginning on and after January 1, 2026.