Bill Text: NY S00610 | 2017-2018 | General Assembly | Amended
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: (Introduced - Dead) 2018-02-06 - REPORTED AND COMMITTED TO FINANCE [S00610 Detail]
Download: New_York-2017-S00610-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 610--B 2017-2018 Regular Sessions IN SENATE January 4, 2017 ___________ Introduced by Sen. BOYLE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- reported favorably from said committee and commit- ted to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Investigations and Government Oper- ations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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-L to 2 read as follows: 3 § 209-L. Gift for rescued animals protection. Effective for any tax 4 year commencing on or after January first, two thousand eighteen, 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-f to read as follows: 16 § 630-f. Gift for rescued animals protection. Effective for any tax 17 year commencing on or after January first, two thousand eighteen, an 18 individual in any taxable year may elect to contribute to the rescued EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03306-05-8S. 610--B 2 1 animals spay and neuter fund. Such contribution shall be in any whole 2 dollar amount and shall not reduce the amount of state tax owed by such 3 individual. The commissioner shall include space on the personal income 4 tax return to enable an individual to make such contribution. Notwith- 5 standing any other provision of law, all revenues collected pursuant to 6 this section shall be credited to the rescued animals spay and neuter 7 fund and shall be used only for those purposes enumerated in section 8 ninety-five-i of the state finance law. 9 § 3. The state finance law is amended by adding a new section 95-i to 10 read as follows: 11 § 95-i. Rescued animals spay and neuter fund. 1. There is hereby 12 established in the joint custody of the commissioner of agriculture and 13 markets and the comptroller a special fund to be known as the "rescued 14 animals spay and neuter fund". The commissioner of agriculture and 15 markets shall promulgate any rules and regulations the commissioner 16 deems necessary to implement and regulate such fund. 17 2. Such fund shall consist of: 18 a. all revenues received by the department of taxation and finance 19 pursuant to the provisions of sections two hundred nine-L and six 20 hundred thirty-f of the tax law; 21 b. all revenues received pursuant to appropriation by the legislature; 22 and 23 c. all other moneys appropriated, credited, or transferred thereto 24 from any other fund or source pursuant to law. 25 The commissioner of taxation and finance shall report annually to the 26 state comptroller the amounts designated for the fund pursuant to 27 sections two hundred nine-L and six hundred thirty-f of the tax law, who 28 shall transfer that amount to the fund. Nothing contained in this 29 section shall prevent the state from receiving grants, gifts, or 30 bequests for the purposes of the fund as defined in this section and 31 depositing them into the fund. 32 3. On or before the first day of February each year, the commissioner 33 of agriculture and markets shall provide a written report to the tempo- 34 rary president of the senate, speaker of the assembly, chair of the 35 senate finance committee, chair of the assembly ways and means commit- 36 tee, chair of the senate agriculture committee, chair of the assembly 37 agriculture committee, the state comptroller and the public. Such report 38 shall include how the monies of the fund were utilized during the 39 preceding calendar year, and shall include: 40 (a) the amount of money dispersed from the fund and the award process 41 used for such disbursements; 42 (b) recipients of awards from the fund; 43 (c) the amount awarded to each; 44 (d) the purposes for which such awards were granted; and 45 (e) a summary financial plan for such monies which shall include esti- 46 mates of all receipts and all disbursements for the current and succeed- 47 ing fiscal years, along with the actual results from the prior fiscal 48 year. 49 4. Moneys of the fund shall be expended for the purposes of carrying 50 out the provisions of section one hundred seventeen-a of the agriculture 51 and markets law. Moneys shall be paid out of the fund on the audit and 52 warrant of the state comptroller on vouchers approved by the commission- 53 er of agriculture and markets. Any interest received by the comptroller 54 on moneys on deposit in the animal population control fund shall be 55 retained in and become part of such fund. 56 § 4. This act shall take effect immediately.
