Relates to providing a tax credit for spay or neuter services

This bill creates a tax credit for New York individual taxpayers who pay for spaying or neutering their cats or dogs. It allows an 80% credit on the actual service cost, capped at $200 per pet per year, requiring a receipt from a licensed state veterinarian. The credit applies to services performed in taxable years beginning on or after January 1, 2025. It directly affects pet owners seeking to offset these veterinary expenses through their state tax return.