Bill Text: NY A01656 | 2019-2020 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
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: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2020-02-27 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [A01656 Detail]

Download: New_York-2019-A01656-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1656
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 16, 2019
                                       ___________
        Introduced by M. of A. LENTOL -- read once and referred to the Committee
          on Ways and Means
        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-M to
     2  read as follows:
     3    § 209-M. Gift for rescued animals protection. Effective  for  any  tax
     4  year  commencing  on  or  after  January first, two thousand nineteen, 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-j 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-g to read as follows:
    16    §  630-g.   Gift for rescued animals protection. Effective for any tax
    17  year commencing on or after January first,  two  thousand  nineteen,  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
    24  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.
                                                                   LBD04453-01-9

        A. 1656                             2
     1  fund and shall be used only for those  purposes  enumerated  in  section
     2  ninety-five-j of the state finance law.
     3    §  3. The state finance law is amended by adding a new section 95-j to
     4  read as follows:
     5    § 95-j. Rescued animals spay and  neuter  fund.  1.  There  is  hereby
     6  established  in the joint custody of the commissioner of agriculture and
     7  markets and the comptroller a special fund to be known as  the  "rescued
     8  animals  spay  and  neuter  fund".   The commissioner of agriculture and
     9  markets shall promulgate any  rules  and  regulations  the  commissioner
    10  deems necessary to implement and regulate such fund.
    11    2. Such fund shall consist of:
    12    a.  all  revenues  received  by the department of taxation and finance
    13  pursuant to the provisions  of  sections  two  hundred  nine-M  and  six
    14  hundred thirty-g of the tax law;
    15    b. all revenues received pursuant to appropriation by the legislature;
    16  and
    17    c.  all  other  moneys  appropriated, credited, or transferred thereto
    18  from any other fund or source pursuant to law.
    19    The commissioner of taxation and finance shall report annually to  the
    20  state  comptroller  the  amounts  designated  for  the  fund pursuant to
    21  sections two hundred nine-M and six hundred thirty-g of the tax law, who
    22  shall transfer that amount  to  the  fund.  Nothing  contained  in  this
    23  section  shall  prevent  the  state  from  receiving  grants,  gifts, or
    24  bequests for the purposes of the fund as defined  in  this  section  and
    25  depositing them into the fund.
    26    3.  On or before the first day of February each year, the commissioner
    27  of agriculture and markets shall provide a written report to the  tempo-
    28  rary  president  of  the  senate,  speaker of the assembly, chair of the
    29  senate finance committee, chair of the assembly ways and  means  commit-
    30  tee,  chair  of  the senate agriculture committee, chair of the assembly
    31  agriculture committee, the state comptroller and the public. Such report
    32  shall include how the monies  of  the  fund  were  utilized  during  the
    33  preceding calendar year, and shall include:
    34    (a)  the amount of money dispersed from the fund and the award process
    35  used for such disbursements;
    36    (b) recipients of awards from the fund;
    37    (c) the amount awarded to each;
    38    (d) the purposes for which such awards were granted; and
    39    (e) a summary financial plan for such monies which shall include esti-
    40  mates of all receipts and all disbursements for the current and succeed-
    41  ing fiscal years, along with the actual results from  the  prior  fiscal
    42  year.
    43    4.  Moneys  of the fund shall be expended for the purposes of carrying
    44  out the provisions of section one hundred seventeen-a of the agriculture
    45  and markets law. Moneys shall be paid out of the fund on the  audit  and
    46  warrant of the state comptroller on vouchers approved by the commission-
    47  er  of agriculture and markets. Any interest received by the comptroller
    48  on moneys on deposit in the animal  population  control  fund  shall  be
    49  retained in and become part of such fund.
    50    § 4. This act shall take effect immediately.
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