S T A T E O F N E W Y O R K
________________________________________________________________________
1656--A
Cal. No. 81
2019-2020 Regular Sessions
I N A S S E M B L Y
January 16, 2019
___________
Introduced by M. of A. LENTOL -- read once and referred to the Committee
on Ways and Means -- ordered to a third reading, amended and ordered
reprinted, retaining its place on the order of third reading
AN ACT to amend the tax law and the state finance law, in relation to
the rescued animals spay and neuter 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-n to
read as follows:
§ 209-N. GIFT FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY, A
TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE RESCUED
ANIMALS SPAY AND NEUTER 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. NOTWITH-
STANDING ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO
THIS SECTION SHALL BE CREDITED TO THE RESCUED ANIMALS SPAY AND NEUTER
FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION
NINETY-FIVE-J OF THE STATE FINANCE LAW.
§ 2. The tax law is amended by adding a new section 630-h to read as
follows:
§ 630-H. GIFT FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY, AN INDI-
VIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE RESCUED
ANIMALS SPAY AND NEUTER FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE
DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH
INDIVIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME
TAX RETURN TO ENABLE AN INDIVIDUAL TO MAKE SUCH CONTRIBUTION. NOTWITH-
STANDING ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO
THIS SECTION SHALL BE CREDITED TO THE RESCUED ANIMALS SPAY AND NEUTER
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04453-02-0
A. 1656--A 2
FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION
NINETY-FIVE-J OF THE STATE FINANCE LAW.
§ 3. The state finance law is amended by adding a new section 95-j to
read as follows:
§ 95-J. RESCUED ANIMALS SPAY AND NEUTER FUND. 1. THERE IS HEREBY
ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF AGRICULTURE AND
MARKETS AND THE COMPTROLLER A SPECIAL FUND TO BE KNOWN AS THE "RESCUED
ANIMALS SPAY AND NEUTER FUND". THE COMMISSIONER OF AGRICULTURE AND
MARKETS SHALL PROMULGATE ANY RULES AND REGULATIONS THE COMMISSIONER
DEEMS NECESSARY TO IMPLEMENT AND REGULATE SUCH FUND.
2. SUCH FUND SHALL CONSIST OF:
A. ALL REVENUES RECEIVED BY THE DEPARTMENT OF TAXATION AND FINANCE
PURSUANT TO THE PROVISIONS OF SECTIONS TWO HUNDRED NINE-N AND SIX
HUNDRED THIRTY-H OF THE TAX LAW;
B. ALL REVENUES RECEIVED PURSUANT TO APPROPRIATION BY THE LEGISLATURE;
AND
C. ALL OTHER MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THERETO
FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW.
THE COMMISSIONER OF TAXATION AND FINANCE SHALL REPORT ANNUALLY TO THE
STATE COMPTROLLER THE AMOUNTS DESIGNATED FOR THE FUND PURSUANT TO
SECTIONS TWO HUNDRED NINE-N AND SIX HUNDRED THIRTY-H OF THE TAX LAW, WHO
SHALL TRANSFER THAT AMOUNT TO THE FUND. NOTHING CONTAINED IN THIS
SECTION SHALL PREVENT THE STATE FROM RECEIVING GRANTS, GIFTS, OR
BEQUESTS FOR THE PURPOSES OF THE FUND AS DEFINED IN THIS SECTION AND
DEPOSITING THEM INTO THE FUND.
3. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
OF AGRICULTURE AND MARKETS SHALL PROVIDE A WRITTEN REPORT TO THE TEMPO-
RARY PRESIDENT OF THE SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE
SENATE FINANCE COMMITTEE, CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMIT-
TEE, CHAIR OF THE SENATE AGRICULTURE COMMITTEE, CHAIR OF THE ASSEMBLY
AGRICULTURE COMMITTEE, THE STATE COMPTROLLER AND THE PUBLIC. SUCH REPORT
SHALL INCLUDE HOW THE MONIES OF THE FUND WERE UTILIZED DURING THE
PRECEDING CALENDAR YEAR, AND SHALL INCLUDE:
(A) THE AMOUNT OF MONEY DISPERSED FROM THE FUND AND THE AWARD PROCESS
USED FOR SUCH DISBURSEMENTS;
(B) RECIPIENTS OF AWARDS FROM THE FUND;
(C) THE AMOUNT AWARDED TO EACH;
(D) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED; AND
(E) A SUMMARY FINANCIAL PLAN FOR SUCH MONIES WHICH SHALL INCLUDE ESTI-
MATES OF ALL RECEIPTS AND ALL DISBURSEMENTS FOR THE CURRENT AND SUCCEED-
ING FISCAL YEARS, ALONG WITH THE ACTUAL RESULTS FROM THE PRIOR FISCAL
YEAR.
4. MONEYS OF THE FUND SHALL BE EXPENDED FOR THE PURPOSES OF CARRYING
OUT THE PROVISIONS OF SECTION ONE HUNDRED SEVENTEEN-A OF THE AGRICULTURE
AND MARKETS LAW. MONEYS SHALL BE PAID OUT OF THE FUND ON THE AUDIT AND
WARRANT OF THE STATE COMPTROLLER ON VOUCHERS APPROVED BY THE COMMISSION-
ER OF AGRICULTURE AND MARKETS. ANY INTEREST RECEIVED BY THE COMPTROLLER
ON MONEYS ON DEPOSIT IN THE ANIMAL POPULATION CONTROL FUND SHALL BE
RETAINED IN AND BECOME PART OF SUCH FUND.
§ 4. This act shall take effect immediately.