Bill Text: NY S01442 | 2021-2022 | General Assembly | Amended
Bill Title: Relates to the aftercare of retired race horses; prohibits the slaughter of race horses and race horse breeding stock; requires that race horses be microchipped; provides for gifts for thoroughbred aftercare on tax returns.
Spectrum: Slight Partisan Bill (Democrat 7-3)
Status: (Passed) 2021-12-01 - APPROVAL MEMO.50 [S01442 Detail]
Download: New_York-2021-S01442-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 1442--B Cal. No. 87 2021-2022 Regular Sessions IN SENATE January 12, 2021 ___________ Introduced by Sens. ADDABBO, BORRELLO, BROUK, GAUGHRAN, JACKSON, JORDAN, MANNION, MAY, PALUMBO, SEPULVEDA -- read twice and ordered printed, and when printed to be committed to the Committee on Racing, Gaming and Wagering -- reported favorably from said committee, ordered to first and second report, ordered to a third reading, passed by Senate and delivered to the Assembly, recalled, vote reconsidered, restored to third reading, amended and ordered reprinted, retaining its place in the order of third reading -- again amended and ordered reprinted, retaining its place in the order of third reading AN ACT to amend the agriculture and markets law, in relation to the prohibition of the slaughter of race horses and race horse breeding stock; to amend the racing, pari-mutuel wagering and breeding law, in relation to requiring race horses to be microchipped; and to amend the tax law, in relation to gifts for thoroughbred and standardbred race horse aftercare The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The agriculture and markets law is amended by adding a new 2 section 382 to read as follows: 3 § 382. Prohibition of the slaughter of race horses and race horse 4 breeding stock. 1. Notwithstanding any other provision of law, it shall 5 be unlawful for any person, corporation, association, or other entity to 6 slaughter or have another person, corporation, association, or other 7 entity slaughter a horse for a commercial purpose that such person, 8 corporation, association or other entity knows to have been a race horse 9 or race horse breeding stock. 10 2. Notwithstanding any other provision of law, it shall be unlawful 11 for any person, corporation, association, or other entity who owns or is 12 in the process of taking ownership of a race horse or race horse breed- 13 ing stock to import, export, sell, offer to sell or barter, transfer, 14 purchase, possess, transport, deliver, or receive, or direct another EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05854-07-1S. 1442--B 2 1 person to import, export, sell, offer to sell or barter, transfer, 2 purchase, possess, transport, deliver, or receive a horse that such 3 person, corporation, association or other entity knows to be a race 4 horse or race horse breeding stock with the intent of slaughtering or 5 having another person, corporation, association, or other entity slaugh- 6 ter such race horse or race horse breeding stock. 7 3. For the purposes of this section: 8 (a) "race horse" shall mean: 9 (i) a thoroughbred horse which meets or ever met the standards to be 10 eligible to race at any track licensed to operate pursuant to article 11 two of the racing, pari-mutuel wagering and breeding law; or 12 (ii) a standardbred horse which meets or ever met the standards to be 13 eligible to race at any track licensed to operate pursuant to article 14 three of the racing, pari-mutuel wagering and breeding law; 15 (b) "race horse breeding stock" shall mean: any mare or stallion used, 16 or intended to ever be used, to produce a foal that is intended to be 17 used as a race horse as defined in this subdivision, as well as the foal 18 bred by such a mare or stallion. 19 (c) "slaughter" shall mean the intentional killing, or having another 20 kill, a race horse or race horse breeding stock, if that person knows 21 that the purpose of such killing is using any part of such race horse or 22 race horse breeding stock for human or animal consumption. Nothing 23 herein shall prohibit a person from lawful disposition of a deceased 24 race horse or race horse breeding stock or any part of such horse or 25 stock. 26 4. (a) A violation of this section is a misdemeanor punishable by a 27 fine of not more than one thousand dollars per each race horse or race 28 horse breeding stock for an individual person and up to two thousand 29 five hundred dollars per each race horse or race horse breeding stock 30 for a corporation, association or other entity, for the first violation. 31 Any subsequent violation shall be punishable by a fine of up to two 32 thousand dollars per each race horse or race horse breeding stock for an 33 individual person and up to five thousand dollars per each race horse or 34 race horse breeding stock for a corporation, association, or other enti- 35 ty. 36 (b) A violation of this section will subject any New York state gaming 37 commission license to the provisions of section two hundred twenty or 38 three hundred nine of the racing, pari-mutuel wagering and breeding law. 39 5. (a) Any and all fines collected pursuant to a violation involving a 40 thoroughbred horse shall be remitted to the New York state thoroughbred 41 breeding and development fund established pursuant to section two 42 hundred fifty-two of the racing, pari-mutuel wagering and breeding law, 43 and shall be deposited by that fund into a dedicated account to be spent 44 by the fund solely for the purpose of the care of retired race horses, 45 consistent with paragraph h of subdivision two of section two hundred 46 fifty-four of the racing, pari-mutuel wagering and breeding law. 47 (b) Any and all fines collected pursuant to a violation involving a 48 standardbred horse or race horse breeding stock shall be remitted to the 49 agriculture and New York state horse breeding development fund estab- 50 lished pursuant to section three hundred thirty of the racing, pari-mu- 51 tuel wagering and breeding law, and shall be deposited by that fund into 52 a dedicated account, to be spent by the fund solely for the purpose of 53 the care of retired race horses, consistent with paragraph j of subdivi- 54 sion one of section three hundred thirty-two of the racing, pari-mutuel 55 wagering and breeding law.S. 1442--B 3 1 6. Notwithstanding any other provision of law, each and every owner of 2 a race horse that has competed in New York state on or after January 3 first, two thousand twenty-two, or any other horse used for breeding 4 purposes in New York state on or after January first, two thousand twen- 5 ty-two, shall be liable for any violation of this section, unless there 6 is proper documentation of a transfer of ownership, and that transfer 7 must be to a party with no financial or familial relationship to the 8 owner. 9 7. Legal liability under this section for any race horse shall be 10 limited to the last individual or corporation in the chain of ownership 11 of said horse, as determined by notice to the breed registry as refer- 12 enced in section two hundred twenty-five of the racing, pari-mutuel 13 wagering and breeding law for that breed or other documentation of 14 ownership. Further, the purchaser or seller of any registered race horse 15 sold by a New York state resident or corporation who is a member of such 16 registry shall be required to provide notification of said sale to the 17 relevant breed registry in order to document ownership and protect 18 previous owners from liability under this section. 19 8. The commissioner shall develop a program, in cooperation with the 20 gaming commission, New York state thoroughbred breeding and development 21 fund, and the agriculture and New York state horse breeding development 22 fund to disseminate information about the provisions of this section to 23 horse owners, sellers, buyers and transporters including, but not limit- 24 ed to farmers, recreational horse businesses, livestock and horse deal- 25 ers, horse rescue and aftercare organizations, renderers, animal food 26 producers, and any other organizations or businesses potentially 27 impacted by this section. 28 § 2. Section 225 of the racing, pari-mutuel wagering and breeding law, 29 as amended by chapter 243 of the laws of 2020, is amended to read as 30 follows: 31 § 225. Registration of race horses. The true name, sex and age, and 32 also the pedigree, unless such pedigree is unknown, of every horse, 33 mare, gelding, colt or filly shall be registered with the jockey club, 34 United States trotting association, American quarter horse association, 35 the national steeplechase and hunt association or such other entity as 36 the commission may designate before it shall be eligible to compete in 37 any race conducted under a license or franchise of the commission and 38 such name shall continue to be its true name unless and until the same 39 shall be changed according to the rules and regulations of such organ- 40 ization. The class to which any such animal belongs for the purpose of 41 the entry or competition in any race shall be determined by the public 42 performance thereof in former contests or trials of speed, as prescribed 43 by the printed rules of the person, association or corporation sponsor- 44 ing such race. No horse, mare, gelding, colt or filly shall be eligible 45 to compete in any race, unless it is first microchipped and registered 46 with the jockey club, United States trotting association, American 47 quarter horse association, the national steeplechase and hunt associ- 48 ation or such other entity, as applicable and as the commission may 49 designate. The commission may request that all microchip information be 50 provided and available to the commission as necessary pursuant to this 51 chapter. 52 § 3. Subdivision 3 of section 251 of the racing, pari-mutuel wagering 53 and breeding law, as amended by chapter 18 of the laws of 2008, is 54 amended to read as follows: 55 3. "New York-bred." A thoroughbred which is registered in the registry 56 designated and administered by such fund in accordance with such rulesS. 1442--B 4 1 concerning domicile and registration requirements as may be established 2 by the fund, including that each mare, stallion, and foal be micro- 3 chipped and registered pursuant to section two hundred twenty-five of 4 this article, and: was on or before December thirty-first, nineteen 5 hundred eighty, foaled in this state; or is on or after January first, 6 nineteen hundred eighty-one, either: (i) sired by a New York stallion 7 and foaled from a mare domiciled in this state; (ii) foaled from a mare 8 domiciled in this state which mare has been serviced back exclusively by 9 a New York stallion in the year of such foaling; or (iii) on or after 10 January first, nineteen hundred ninety-five foaled from a mare domiciled 11 in New York. [The fund shall report to the governor and the legislature12on or before December fifteenth, nineteen hundred ninety-nine effects of13paragraph (iii) of this subdivision on the New York state breeding14industry.] 15 § 4. Subdivision 2 of section 254 of the racing, pari-mutuel wagering 16 and breeding law is amended by adding a new paragraph h to read as 17 follows: 18 h. An amount as shall be determined by the fund for the care of 19 retired horses, provided, however, such amounts shall be allocated from 20 a dedicated account maintained by the fund supported by the collection 21 of fines assessed pursuant to section three hundred eighty-two of the 22 agriculture and markets law and contributions made pursuant to sections 23 two hundred nine-N and six hundred thirty-i of the tax law, and the fund 24 shall not be required to make any allocations for such purposes that are 25 in excess of the amount collected pursuant to those sections during the 26 preceding year. In making such allocations, the fund shall consider 27 whether the potential recipient organization is an accredited horse 28 retirement and rescue program. The gaming commission shall establish an 29 advisory board to consult the fund when making such allocations with 30 representatives of thoroughbred and standardbred owners and breeders, 31 and animal protection organizations with expertise in the care of 32 retired and rescued horses. 33 § 5. Subdivision 1 of section 332 of the racing, pari-mutuel wagering 34 and breeding law is amended by adding a new paragraph j to read as 35 follows: 36 j. An amount as shall be determined by the fund for the care of 37 retired horses, provided, however, such amounts shall be allocated from 38 a dedicated account to be funded by the collection of fines assessed 39 pursuant to section three hundred eighty-two of the agriculture and 40 markets law. The gaming commission shall establish an advisory board to 41 consult the fund when making such allocations with representatives of 42 thoroughbred and standardbred owners and breeders, and animal protection 43 organizations with expertise in the care of retired and rescued horses. 44 § 6. The opening paragraph of subdivision 1 of section 334 of the 45 racing, pari-mutuel wagering and breeding law, as amended by chapter 90 46 of the laws of 2006, is amended to read as follows: 47 The fund is further authorized and directed to conduct each year, at 48 the New York state exposition, with the approval of the director of the 49 exposition, or at any licensed pari-mutuel track in New York state, with 50 a preference given to any available licensed pari-mutuel track that is 51 five-eighths of a mile long or larger, colt, stake and overnight events 52 for standardbred horses to provide contests for two year old and three 53 year old colts and fillies at each gait of trotting and pacing. The 54 colt, stake and overnight events so conducted for two year old and three 55 year old colts and fillies at each gait of trotting and pacing hereunder 56 shall be conditioned to admit only those colts and fillies dropped fromS. 1442--B 5 1 a mare bred in this state and sired by a stallion owned or leased and 2 permanently standing for service at and within this state at the time of 3 the said foal's conception, provided, however, that such mare, stallion, 4 and foal shall be microchipped with such microchip information which the 5 commission may request be provided and made available pursuant to 6 section two hundred twenty-five of this chapter. Such colt, stake and 7 overnight events shall be opened for nomination not earlier than the 8 first day of January in the year the event is to be held and only colts 9 and fillies and horses complying with the following standards shall be 10 eligible for such nomination: 11 § 7. The tax law is amended by adding two new sections 209-N and 209-O 12 to read as follows: 13 § 209-N. Retired and rescued thoroughbred race horse aftercare. 14 Effective for any tax year commencing on or after the effective date of 15 this section, a taxpayer in any taxable year may elect to contribute to 16 the New York state thoroughbred breeding and development fund estab- 17 lished pursuant to section two hundred fifty-two of the racing, pari-mu- 18 tuel wagering and breeding law, for the purpose of funding the operation 19 of retired race horse aftercare facilities. Any contributions made to 20 the thoroughbred breeding and development fund pursuant to this section 21 shall be deposited into a dedicated account managed by the fund, which 22 shall solely be used for funding the operation of retired race horse 23 aftercare facilities, with a preference for those organizations that are 24 accredited horse retirement and rescue programs. Such contribution shall 25 be in any whole dollar amount and shall not reduce the amount of the 26 state tax owed by such taxpayer. The commissioner shall include space on 27 the corporate income tax return to enable a taxpayer to make such 28 contribution. Notwithstanding any other provision of law, all revenues 29 collected pursuant to this section shall be credited to the New York 30 state thoroughbred retirement race horse and aftercare fund and shall be 31 used only for those purposes set forth in paragraph h of subdivision two 32 of section two hundred fifty-four of the racing, pari-mutuel wagering 33 and breeding law. 34 § 209-O. Retired and rescued standardbred race horse aftercare. Effec- 35 tive for any tax year commencing on or after the effective date of this 36 section, a taxpayer in any taxable year may elect to contribute to the 37 agriculture and New York horse breeding and development fund established 38 pursuant to section three hundred thirty of the racing, pari-mutuel 39 wagering and breeding law, for the purpose of funding the operation of 40 retired race horse aftercare facilities. Any contributions made to the 41 agriculture and New York state horse breeding development fund pursuant 42 to this section shall be deposited into a dedicated account managed by 43 the fund, which shall solely be used for funding the operation of 44 retired race horse aftercare facilities, with a preference for those 45 organizations that are accredited horse retirement and rescue programs. 46 Such contribution shall be in any whole dollar amount and shall not 47 reduce the amount of the state tax owed by such taxpayer. The commis- 48 sioner shall include space on the corporate income tax return to enable 49 a taxpayer to make such contribution. Notwithstanding any other 50 provision of law, all revenues collected pursuant to this section shall 51 be credited to the New York state standardbred retirement race horse and 52 aftercare fund and shall be used only for those purposes enumerated in 53 paragraph j of subdivision one of section three hundred thirty-two of 54 the racing, pari-mutuel wagering and breeding law. 55 § 8. The tax law is amended by adding two new sections 630-i and 630-j 56 to read as follows:S. 1442--B 6 1 § 630-i. Gifts for thoroughbred aftercare. Effective for any tax year 2 commencing on or after the effective date of this section, a taxpayer in 3 any taxable year may elect to contribute to the New York state thorough- 4 bred breeding and development fund established pursuant to section two 5 hundred fifty-two of the racing, pari-mutuel wagering and breeding law, 6 for the purpose of funding the operation of retired race horse aftercare 7 facilities. Any contributions made to the thoroughbred breeding and 8 development fund pursuant to this section shall be deposited into a 9 dedicated account managed by the fund, which shall solely be used for 10 funding the operation of retired race horse aftercare facilities, with a 11 preference for those organizations that are accredited horse retirement 12 and rescue programs. Such contribution shall be in any whole dollar 13 amount and shall not reduce the amount of the state tax owed by such 14 taxpayer. The commissioner shall include space on the personal income 15 tax return to enable a taxpayer to make such contribution. Notwithstand- 16 ing any other provision of law, all revenues collected pursuant to this 17 section shall be credited to the New York state thoroughbred retirement 18 race horse and aftercare fund and shall be used only for those purposes 19 enumerated in paragraph h of subdivision two of section two hundred 20 fifty-four of the racing, pari-mutuel wagering and breeding law. 21 § 630-j. Gifts for standardbred aftercare. Effective for any tax year 22 commencing on or after the effective date of this section, a taxpayer in 23 any taxable year may elect to contribute to the agriculture and New York 24 horse breeding and development fund established pursuant to section 25 three hundred thirty of the racing, pari-mutuel wagering and breeding 26 law, for the purpose of funding the operation of retired race horse 27 aftercare facilities. Any contributions made to the agriculture and New 28 York horse breeding and development fund pursuant to this section shall 29 be deposited into a dedicated account managed by the fund, which shall 30 be solely used for funding the operation of retired race horse aftercare 31 facilities, with preference for those organizations that are accredited 32 horse retirement and rescue programs. Such contribution shall be in any 33 whole dollar amount and shall not reduce the amount of the state tax 34 owed by such taxpayer. The commissioner shall include space on the 35 personal income tax return to enable a taxpayer to make such contrib- 36 ution. Notwithstanding any other provision of law, all revenues 37 collected pursuant to this section shall be credited to the New York 38 state standardbred retirement race horse and aftercare fund and shall be 39 used only for those purposes enumerated in paragraph j of subdivision 40 one of section three hundred thirty-two of the racing, pari-mutuel 41 wagering and breeding law. 42 § 9. The New York state thoroughbred breeding and development fund and 43 the agriculture and New York state horse breeding development fund shall 44 expend appropriate resources to ensure that the public is made aware of 45 the prohibitions, penalties, and contribution opportunities established 46 by this act. 47 § 10. This act shall take effect immediately; provided that sections 48 two, three, six, seven and eight of this act shall take effect January 49 1, 2022, and shall apply to all fiscal years commencing on and after 50 such date.
