S T A T E O F N E W Y O R K
________________________________________________________________________
9115
I N A S S E M B L Y
January 25, 2012
___________
Introduced by M. of A. KELLNER -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to contributions to the animal
population control fund
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 209-h to
read as follows:
S 209-H. GIFTS FOR THE ANIMAL POPULATION CONTROL FUND. EFFECTIVE FOR
ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWELVE,
A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
THE ANIMAL POPULATION CONTROL FUND. SUCH CONTRIBUTION SHALL BE IN ANY
WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY
SUCH TAXPAYER. THE COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE
INCOME TAX RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION.
NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED
PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE ANIMAL POPULATION
CONTROL FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN
SECTION NINETY-SEVEN-XX OF THE STATE FINANCE LAW.
S 2. The tax law is amended by adding a new section 630-c to read as
follows:
S 630-C. GIFTS FOR ANIMAL POPULATION CONTROL FUND. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWELVE, AN
INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE ANIMAL
POPULATION CONTROL FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR
AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH INDI-
VIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME TAX
RETURN TO ENABLE THE TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTAND-
ING ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS
SECTION SHALL BE CREDITED TO THE ANIMAL POPULATION CONTROL FUND AND USED
ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-SEVEN-XX OF THE
STATE FINANCE LAW.
S 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01974-01-1