Establishes a tax credit for the cost of veterinary services

This bill creates a 50% tax credit for veterinary services on companion animals, up to $2,000 annually, for New York taxpayers. It covers costs like checkups, vaccinations, microchipping, and treatment of illness or injury, but excludes amounts reimbursed by others. Taxpayers must provide a receipt from a licensed veterinarian and can carry forward unused credit to future tax years. The credit applies to taxable years beginning January 1, 2025, and expires January 1, 2031.