Bill Text: NY S00610 | 2017-2018 | General Assembly | Introduced

New York Senate Bill 610 (Prior Session Legislation)

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: Bipartisan Bill

Status: (Introduced - Dead) 2018-02-06 - REPORTED AND COMMITTED TO FINANCE [S00610 Detail]

Download: New_York-2017-S00610-Introduced.html

                STATE OF NEW YORK
        ________________________________________________________________________
                                           610
                               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
        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-K  to
     2  read as follows:
     3    §  209-K.  Gift  for rescued animals protection. Effective for any tax
     4  year commencing on or after January first,  two  thousand  seventeen,  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 seventeen, 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.
                                                                   LBD03306-01-7

        S. 610                              2
     1  fund  and  shall  be  used only for those purposes enumerated in section
     2  ninety-five-i of the state finance law.
     3    §  3. The state finance law is amended by adding a new section 95-i to
     4  read as follows:
     5    § 95-i. 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-K  and  six
    14  hundred thirty-e 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-K and six hundred thirty-e 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.  Moneys  of the fund shall be expended for the purposes of carrying
    27  out the provisions of section one hundred seventeen-a of the agriculture
    28  and markets law. Moneys shall be paid out of the fund on the  audit  and
    29  warrant of the state comptroller on vouchers approved by the commission-
    30  er  of agriculture and markets. Any interest received by the comptroller
    31  on moneys on deposit in the animal  population  control  fund  shall  be
    32  retained in and become part of such fund.
    33    § 4. This act shall take effect immediately.