S T A T E   O F   N E W   Y O R K
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                                  2559--A
                                                         Cal. No. 114
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 23, 2019
                                ___________
 
 Introduced  by  M.  of  A. GLICK, L. ROSENTHAL, M. G. MILLER, SEAWRIGHT,
   OTIS -- Multi-Sponsored by -- M. of A. COOK, GARBARINO, PERRY --  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
   providing a tax check-off box on personal  income  tax  and  corporate
   franchise tax returns for gifts to the New York state horse retirement
   and  rescue  fund;  and  directing the commissioner of agriculture and
   markets to compile a list of  approved  horse  retirement  and  rescue
   programs
 
   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 THE NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND.
 EFFECTIVE  FOR ANY TAX YEAR COMMENCING ON OR AFTER THE EFFECTIVE DATE OF
 THIS SECTION, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE  TO
 THE SUPPORT OF THE NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND. SUCH
 CONTRIBUTION  SHALL  BE  IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE
 THE AMOUNT OF THE 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 CREDIT-
 ED  TO  THE NEW YORK STATE HORSE RETIREMENT AND RESCUE 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 625-b to read as
 follows:
   § 625-B. GIFT FOR THE NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND.
 EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER THE EFFECTIVE DATE  OF
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD05017-02-0

 A. 2559--A                          2
 
 THIS  SECTION, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO
 THE SUPPORT OF THE NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND. SUCH
 CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND  SHALL  NOT  REDUCE
 THE  AMOUNT  OF  THE  STATE  TAX OWED BY SUCH TAXPAYER. THE COMMISSIONER
 SHALL INCLUDE SPACE ON THE  PERSONAL  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 CREDIT-
 ED TO THE NEW YORK STATE HORSE RETIREMENT AND RESCUE 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.  NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND. 1. THERE IS
 HEREBY ESTABLISHED IN THE SOLE CUSTODY OF THE COMMISSIONER  OF  TAXATION
 AND  FINANCE  A  SPECIAL  FUND  TO BE KNOWN AS THE "NEW YORK STATE HORSE
 RETIREMENT AND RESCUE FUND". MONEYS IN THE FUND SHALL BE  KEPT  SEPARATE
 FROM AND NOT COMMINGLED WITH OTHER FUNDS HELD IN THE SOLE CUSTODY OF THE
 COMMISSIONER OF TAXATION AND FINANCE.
   2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
 OF TAXATION AND FINANCE PURSUANT  TO  THE  PROVISIONS  OF  SECTIONS  TWO
 HUNDRED  NINE-N  AND  SIX  HUNDRED  TWENTY-FIVE-B OF THE TAX LAW AND ALL
 OTHER MONEYS APPROPRIATED, CREDITED, OR  TRANSFERRED  THERETO  FROM  ANY
 OTHER  FUND  OR  SOURCE PURSUANT TO LAW.  NOTHING CONTAINED HEREIN 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 ACCORDING TO LAW.
   2-A. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSION-
 ER  OF  AGRICULTURE  AND  MARKETS  SHALL PROVIDE A WRITTEN REPORT TO THE
 TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE
 SENATE FINANCE COMMITTEE, CHAIR OF THE ASSEMBLY WAYS AND  MEANS  COMMIT-
 TEE, 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:
   (I)  THE AMOUNT OF MONEY DISPERSED FROM THE FUND AND THE AWARD PROCESS
 USED FOR SUCH DISBURSEMENTS;
   (II) RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH;
   (IV) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED; AND
   (V) 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.
   3.  THE MONEYS IN SAID ACCOUNT SHALL BE RETAINED BY THE FUND AND SHALL
 BE PAYABLE FROM THE FUND BY THE COMMISSIONER OF TAXATION AND FINANCE  ON
 VOUCHERS  CERTIFIED  OR  APPROVED BY THE COMMISSIONER OF AGRICULTURE AND
 MARKETS OR HIS OR HER DESIGNEE AND ONLY FOR THE PURPOSES  SET  FORTH  IN
 THIS SECTION.
   4.  THE  MONEYS  IN  SUCH  FUND  SHALL  BE EXPENDED FOR THE PURPOSE OF
 SUPPORTING ELIGIBLE HORSE RETIREMENT AND RESCUE PROGRAMS. ELIGIBLE HORSE
 RETIREMENT AND RESCUE PROGRAMS ARE THOSE APPROVED BY THE COMMISSIONER OF
 AGRICULTURE AND MARKETS.
   § 4. The commissioner of agriculture and markets shall compile a  list
 of  approved  horse  retirement  and rescue programs eligible to receive
 funding from the New York state horse retirement and  rescue  fund.  The
 eligibility  of  a  rescue  program  shall  be determined based upon the
 economic sustainability of the rescue, the rescue's long term stability,

 A. 2559--A                          3
 
 the rescue's demonstration of an ongoing commitment to the  proper  care
 of  horses, and such other factors as the commissioner shall deem appro-
 priate after consultation with the farm bureau,  horse  breeder  associ-
 ations  and  societies  for  the  prevention  of cruelty to animals. All
 approved rescues must be non-profit organizations which  are  tax-exempt
 pursuant  to the provisions of section 501(c)(3) of the Internal Revenue
 Code.
   § 5. This act shall take effect January 1, 2021 and shall apply to all
 fiscal years commencing on and after that date.