Establishes a tax credit for pet adoption

This bill creates a $350 tax credit for New York residents who adopt their first dog or cat from a qualifying shelter, rescue group, or humane society in the state. The credit applies to taxable years starting after the bill's effective date and is limited to one adoption per taxpayer. Individuals convicted of certain animal cruelty violations under New York law are ineligible for the credit. The credit directly affects New York taxpayers adopting from approved animal welfare organizations.