Bill Text: NY A00596 | 2015-2016 | General Assembly | Amended

New York Assembly Bill 596 (Prior Session Legislation)

Bill Title: Creates the rescued animals spay and neuter fund; authorizes the department of taxation and finance to place a check-off box on income tax returns for taxpayers to contribute money to the fund.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2016-03-17 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [A00596 Detail]

Download: New_York-2015-A00596-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                         596--A
                                                                 Cal. No. 38
                               2015-2016 Regular Sessions
                   IN ASSEMBLY
                                       (Prefiled)
                                     January 7, 2015
                                       ___________
        Introduced by M. of A. LENTOL -- read once and referred to the Committee
          on  Ways and Means -- advanced 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:
     1    Section 1. The tax law is amended by adding a  new  section  209-J  to
     2  read as follows:
     3    §  209-J.  Gift  for rescued animals protection. Effective for any tax
     4  year commencing on or after  January  first,  two  thousand  sixteen,  a
     5  taxpayer  in  any  taxable  year  may elect to contribute to the rescued
     6  animals spay and neuter fund. Such contribution shall be  in  any  whole
     7  dollar  amount and shall not reduce the amount of state tax owed by such
     8  taxpayer. The commissioner shall include space on the  corporate  income
     9  tax  return  to  enable  a taxpayer to make such contribution.  Notwith-
    10  standing any other provision of law, all revenues collected pursuant  to
    11  this  section  shall  be credited to the rescued animals spay and neuter
    12  fund and shall be used only for those  purposes  enumerated  in  section
    13  ninety-five-i of the state finance law.
    14    §  2.  Part  2 of article 22 of the tax law is amended by adding a new
    15  section 630-e to read as follows:
    16    § 630-e.  Gift for rescued animals protection. Effective for  any  tax
    17  year  commencing  on  or  after  January first, two thousand sixteen, an
    18  individual in any taxable year may elect to contribute  to  the  rescued
    19  animals  spay  and  neuter fund. Such contribution shall be in any whole
    20  dollar amount and shall not reduce the amount of state tax owed by  such
    21  individual.  The commissioner shall include space on the personal income
    22  tax return to enable an individual to make such contribution.   Notwith-
    23  standing  any other provision of law, all revenues collected pursuant to
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01817-02-6