STATE OF NEW YORK ________________________________________________________________________ 5938 2017-2018 Regular Sessions IN SENATE May 8, 2017 ___________ Introduced by Sen. ORTT -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to establishing a credit against income tax for service dogs The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 606 of the tax law is amended by adding a new 2 subsection (ccc) to read as follows: 3 (ccc) Credit for service dogs. (1) For taxable years beginning on or 4 after January first, two thousand seventeen, a taxpayer shall be allowed 5 a credit as hereinafter provided, against the tax imposed by this arti- 6 cle, in an amount equal to the qualified service dog expenditures made 7 by the taxpayer. Provided, however, the credit shall not exceed one 8 thousand dollars. 9 (2) Tax credits allowed pursuant to this subsection shall be allowed 10 in the taxable year in which the expenditures were made. 11 (3) If the amount of the credit allowable under this subsection for 12 any taxable year shall exceed the taxpayer's tax for such year, the 13 excess may be carried over to the following year or years, and may be 14 applied against the taxpayer's tax for such year or years, but shall not 15 exceed one thousand dollars. 16 (4) (A) The term "qualified service dog expenditures" shall mean, for 17 purposes of this subsection, necessary expenses for maintaining a 18 service dog including, but not limited to, food, veterinary care, train- 19 ing, boarding, and clothing. 20 (B) The term "service dog" shall mean, for purposes of this 21 subsection, any service, guide, seeing or hearing dog, regardless of 22 certification, under the control of the person using or training it and 23 that has been or is being individually trained to do work or perform 24 tasks for the benefit of a person with a disability. 25 § 2. This act shall take effect immediately and shall apply to taxable 26 years beginning on or after January 1, 2017. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11379-01-7