Bill Text: NY A09859 | 2021-2022 | General Assembly | Introduced
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: (Introduced - Dead) 2022-04-19 - referred to ways and means [A09859 Detail]
Download: New_York-2021-A09859-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 9859 IN ASSEMBLY April 19, 2022 ___________ Introduced by M. of A. L. ROSENTHAL -- 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-P to 2 read as follows: 3 § 209-P. Gift for rescued animals protection. Effective for any tax 4 year commencing on or after January first, two thousand twenty-two, 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-k of the state finance law. 14 § 2. The tax law is amended by adding a new section 630-k to read as 15 follows: 16 § 630-k. Gift for rescued animals protection. Effective for any tax 17 year commencing on or after January first, two thousand twenty-two, 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 25 fund and shall be used only for those purposes enumerated in section 26 ninety-five-k of the state finance law. 27 § 3. The state finance law is amended by adding a new section 95-k to 28 read as follows: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09817-03-2A. 9859 2 1 § 95-k. Rescued animals spay and neuter fund. 1. There is hereby 2 established in the joint custody of the commissioner of agriculture and 3 markets and the comptroller a special fund to be known as the "rescued 4 animals spay and neuter fund". The commissioner of agriculture and 5 markets shall promulgate any rules and regulations the commissioner 6 deems necessary to implement and regulate such fund. 7 2. Such fund shall consist of: 8 a. all revenues received by the department of taxation and finance 9 pursuant to the provisions of sections two hundred nine-P and six 10 hundred thirty-k of the tax law; 11 b. all revenues received pursuant to appropriation by the legislature; 12 and 13 c. all other moneys appropriated, credited, or transferred thereto 14 from any other fund or source pursuant to law. 15 The commissioner of taxation and finance shall report annually to the 16 state comptroller the amounts designated for the fund pursuant to 17 sections two hundred nine-P and six hundred thirty-k of the tax law, who 18 shall transfer that amount to the fund. Nothing contained in this 19 section shall prevent the state from receiving grants, gifts, or 20 bequests for the purposes of the fund as defined in this section and 21 depositing them into the fund. 22 3. On or before the first day of February each year, the commissioner 23 of agriculture and markets shall provide a written report to the tempo- 24 rary president of the senate, speaker of the assembly, chair of the 25 senate finance committee, chair of the assembly ways and means commit- 26 tee, chair of the senate agriculture committee, chair of the assembly 27 agriculture committee, the state comptroller and the public. Such report 28 shall include how the monies of the fund were utilized during the 29 preceding calendar year, and shall include: 30 (a) the amount of money dispersed from the fund and the award process 31 used for such disbursements; 32 (b) recipients of awards from the fund; 33 (c) the amount awarded to each; 34 (d) the purposes for which such awards were granted; and 35 (e) a summary financial plan for such monies which shall include esti- 36 mates of all receipts and all disbursements for the current and succeed- 37 ing fiscal years, along with the actual results from the prior fiscal 38 year. 39 4. Moneys of the fund shall be expended for the purposes of carrying 40 out the provisions of section one hundred seventeen-a of the agriculture 41 and markets law. Moneys shall be paid out of the fund on the audit and 42 warrant of the state comptroller on vouchers approved by the commission- 43 er of agriculture and markets. Any interest received by the comptroller 44 on moneys on deposit in the animal population control fund shall be 45 retained in and become part of such fund. 46 § 4. This act shall take effect immediately.
