Assembly BillIntroduced
A 2377: Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year.
What A 2377 does, verified March 31, 2026
The bill aims to establish a tax credit for individuals adopting dogs or cats. The tax credit is available for taxable years starting in 2025 and can be claimed for up to three dogs or cats per year. The credit amount is $100 per dog or cat, and it can be claimed for the year the dog or cat is adopted. To be eligible, the adoption must be from a qualifying animal shelter or society. Taxpayers may be required to provide proof of spaying or neutering to support their claim. The tax credit will take effect immediately and apply to adoptions starting in 2025.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Quick answers about A 2377
- What is the current status of A 2377?
- As of March 31, 2026, A 2377 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "referred to ways and means".
- Did A 2377 pass?
- Not yet. A 2377 has been introduced and has not passed either house.
- Who wrote A 2377, and where is it now?
- A 2377 was authored by Asm. Edward Ra with 1 coauthor. Its committee of record is Assembly Ways & Means.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| Jan. 16, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 16, 2025 · 350 words
STATE OF NEW YORK ________________________________________________________________________ 2377 2025-2026 Regular Sessions IN ASSEMBLY January 16, 2025 ___________ Introduced by M. of A. RA -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing a tax credit for the adoption of a dog or cat 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 (qqq) to read as follows: 3 (qqq) Credit for the adoption of dogs or cats. (1) General. An indi- 4 vidual taxpayer shall be allowed a credit for taxable years beginning on 5 or after January first, two thousand twenty-five against the tax imposed 6 by this article for the adoption of a maximum of three dogs or cats per 7 taxable year from a qualifying pound, shelter, duly incorporated society 8 for the prevention of cruelty to animals, humane society, dog, cat or 9 other protective or rescue association. The amount of the credit shall 10 be one hundred dollars per dog or cat, for a maximum of three dogs or 11 cats per taxable year, provided that keeping such dog or cat is not in 12 violation of any applicable provisions of federal, state or local law. 13 (2) Proof of claim. The commissioner may require a qualified taxpayer 14 to furnish proof of spaying or neutering in support of their claim for 15 credit under this subsection. 16 (3) When credit allowed. The credit provided for in this subsection 17 shall be allowed with respect to the taxable year, commencing after 18 January first, two thousand twenty-five, in which the dog or cat is 19 adopted. 20 § 2. This act shall take effect immediately and shall apply to 21 adoptions in taxable years beginning on and after January 1, 2025. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00995-01-5
Text of A 2377 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions