S T A T E   O F   N E W   Y O R K
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                                  4318

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 3, 2009
                               ___________

Introduced by M. of A. LENTOL, MILLMAN -- Multi-Sponsored by -- M. of A.
  McENENY -- 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:

  Section  1.  The  tax  law is amended by adding a new section 209-G to
read as follows:
  S 209-G. GIFT FOR RESCUED ANIMALS PROTECTION. EFFECTIVE  FOR  ANY  TAX
YEAR  COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TEN, A TAXPAYER
IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE RESCUED ANIMALS  SPAY
AND  NEUTER  FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT
AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH TAXPAYER.  THE
COMMISSIONER  SHALL  INCLUDE SPACE ON THE CORPORATE INCOME TAX RETURN TO
ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION.  NOTWITHSTANDING ANY  OTHER
PROVISION  OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL
BE CREDITED TO THE RESCUED ANIMALS SPAY AND NEUTER  FUND  AND  SHALL  BE
USED  ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE
STATE FINANCE LAW.
  S 2. Part 2 of article 22 of the tax law is amended by  adding  a  new
section 630-b to read as follows:
  S  630-B.   GIFT FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TEN, AN INDIVID-
UAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  RESCUED  ANIMALS
SPAY  AND  NEUTER  FUND.  SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR
AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY  SUCH  INDI-
VIDUAL.  THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME TAX
RETURN TO ENABLE AN INDIVIDUAL TO MAKE SUCH CONTRIBUTION.  NOTWITHSTAND-
ING ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO  THIS
SECTION  SHALL  BE  CREDITED TO THE RESCUED ANIMALS SPAY AND NEUTER FUND

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05905-01-9

              

A. 4318                             2

AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION  NINETY-
FIVE-H OF THE STATE FINANCE LAW.
  S  3. The state finance law is amended by adding a new section 95-h to
read as follows:
  S 95-H. RESCUED ANIMALS SPAY AND  NEUTER  FUND.  1.  THERE  IS  HEREBY
ESTABLISHED  IN THE JOINT CUSTODY OF THE COMMISSIONER OF AGRICULTURE AND
MARKETS AND THE COMPTROLLER A SPECIAL FUND TO BE KNOWN AS  THE  "RESCUED
ANIMALS  SPAY  AND  NEUTER  FUND".   THE COMMISSIONER OF AGRICULTURE AND
MARKETS SHALL PROMULGATE ANY  RULES  AND  REGULATIONS  THE  COMMISSIONER
DEEMS NECESSARY TO IMPLEMENT AND REGULATE SUCH FUND.
  2. SUCH FUND SHALL CONSIST OF:
  A.  ALL  REVENUES  RECEIVED  BY THE DEPARTMENT OF TAXATION AND FINANCE
PURSUANT TO THE PROVISIONS  OF  SECTIONS  TWO  HUNDRED  NINE-G  AND  SIX
HUNDRED THIRTY-B OF THE TAX LAW;
  B. ALL REVENUES RECEIVED PURSUANT TO APPROPRIATION BY THE LEGISLATURE;
AND
  C.  ALL  OTHER  MONEYS  APPROPRIATED, CREDITED, OR TRANSFERRED THERETO
FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW.
  THE COMMISSIONER OF TAXATION AND FINANCE SHALL REPORT ANNUALLY TO  THE
STATE  COMPTROLLER  THE  AMOUNTS  DESIGNATED  FOR  THE  FUND PURSUANT TO
SECTIONS TWO HUNDRED NINE-G AND SIX HUNDRED THIRTY-B OF THE TAX LAW, WHO
SHALL TRANSFER THAT AMOUNT  TO  THE  FUND.  NOTHING  CONTAINED  IN  THIS
SECTION  SHALL  PREVENT  THE  STATE  FROM  RECEIVING  GRANTS,  GIFTS, OR
BEQUESTS FOR THE PURPOSES OF THE FUND AS DEFINED  IN  THIS  SECTION  AND
DEPOSITING THEM INTO THE FUND.
  3.  MONEYS  OF THE FUND SHALL BE EXPENDED FOR THE PURPOSES OF CARRYING
OUT THE PROVISIONS OF SECTION ONE HUNDRED SEVENTEEN-A OF THE AGRICULTURE
AND MARKETS LAW. MONEYS SHALL BE PAID OUT OF THE FUND ON THE  AUDIT  AND
WARRANT OF THE STATE COMPTROLLER ON VOUCHERS APPROVED BY THE COMMISSION-
ER  OF AGRICULTURE AND MARKETS. ANY INTEREST RECEIVED BY THE COMPTROLLER
ON MONEYS ON DEPOSIT IN THE ANIMAL  POPULATION  CONTROL  FUND  SHALL  BE
RETAINED IN AND BECOME PART OF SUCH FUND.
  S 4. This act shall take effect immediately.