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

                                 7752--A
                                                        Cal. No. 380

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              June 3, 2013
                               ___________

Introduced by M. of A. GLICK, TEDISCO, GUNTHER, ROBERTS, SOLAGES, FINCH,
  MILLMAN,  ROSENTHAL,  SKOUFIS  -- Multi-Sponsored by -- M. of A. COOK,
  DAVILA, DiPIETRO, GARBARINO, McDONOUGH, PERRY, SWEENEY  --  read  once
  and referred to the Committee on Ways and Means -- advanced to a third
  reading,  amended  and  ordered  reprinted, retaining its place on the
  order of third reading

AN ACT to amend the tax law and the state finance law,  in  relation  to
  providing  a  tax  check-off  box on personal income tax and corporate
  franchise tax returns for gifts to the New York state horse retirement
  and rescue fund; and directing the  commissioner  of  agriculture  and
  markets  to  compile  a  list  of approved horse retirement and rescue
  programs

  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-I to
read as follows:
  S 209-I. GIFT FOR THE NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND.
EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER THE EFFECTIVE DATE  OF
THIS  SECTION, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO
THE SUPPORT OF THE NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND. SUCH
CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND  SHALL  NOT  REDUCE
THE  AMOUNT  OF  THE  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 CREDIT-
ED TO THE NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND AND  SHALL  BE
USED  ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE
STATE FINANCE LAW.
  S 2. The tax law is amended by adding a new section 625-a to  read  as
follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10896-04-4
              

A. 7752--A                          2

  S 625-A. GIFT FOR THE NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND.
EFFECTIVE  FOR ANY TAX YEAR COMMENCING ON OR AFTER THE EFFECTIVE DATE OF
THIS SECTION, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE  TO
THE SUPPORT OF THE NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND. SUCH
CONTRIBUTION  SHALL  BE  IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE
THE AMOUNT OF THE STATE TAX OWED  BY  SUCH  TAXPAYER.  THE  COMMISSIONER
SHALL  INCLUDE  SPACE  ON  THE  PERSONAL  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 CREDIT-
ED  TO  THE NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND 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. NEW YORK STATE HORSE RETIREMENT AND RESCUE FUND. 1.  THERE  IS
HEREBY  ESTABLISHED  IN THE SOLE CUSTODY OF THE COMMISSIONER OF TAXATION
AND FINANCE A SPECIAL FUND TO BE KNOWN AS  THE  "NEW  YORK  STATE  HORSE
RETIREMENT  AND  RESCUE FUND". MONIES IN THE FUND SHALL BE KEPT SEPARATE
FROM AND NOT COMMINGLED WITH OTHER FUNDS HELD IN THE SOLE CUSTODY OF THE
COMMISSIONER OF TAXATION AND FINANCE.
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
OF  TAXATION  AND  FINANCE  PURSUANT  TO  THE PROVISIONS OF SECTIONS TWO
HUNDRED NINE-I AND SIX HUNDRED TWENTY-FIVE-A OF  THE  TAX  LAW  AND  ALL
OTHER  MONEY  APPROPRIATED,  CREDITED,  OR  TRANSFERRED THERETO FROM ANY
OTHER FUND OR SOURCE PURSUANT TO LAW.   NOTHING CONTAINED  HEREIN  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 ACCORDING TO LAW.
  3. THE MONEYS IN SAID ACCOUNT SHALL BE RETAINED BY THE FUND AND  SHALL
BE  PAYABLE FROM THE FUND BY THE COMMISSIONER OF TAXATION AND FINANCE ON
VOUCHERS CERTIFIED OR APPROVED BY THE COMMISSIONER  OF  AGRICULTURE  AND
MARKETS  OR  HIS  OR HER DESIGNEE AND ONLY FOR THE PURPOSES SET FORTH IN
THIS SECTION.
  4. THE MONEYS IN SUCH FUND  SHALL  BE  EXPENDED  FOR  THE  PURPOSE  OF
SUPPORTING ELIGIBLE HORSE RETIREMENT AND RESCUE PROGRAMS. ELIGIBLE HORSE
RETIREMENT AND RESCUE PROGRAMS ARE THOSE APPROVED BY THE COMMISSIONER OF
AGRICULTURE AND MARKETS.
  S  4. The commissioner of agriculture and markets shall compile a list
of approved horse retirement and rescue  programs  eligible  to  receive
funding  from  the  New York state horse retirement and rescue fund. The
eligibility of a rescue program  shall  be  determined  based  upon  the
economic sustainability of the rescue, the rescue's long term stability,
the  rescue's  demonstration of an ongoing commitment to the proper care
of horses, and such other factors as the commissioner shall deem  appro-
priate  after  consultation  with the farm bureau, horse breeder associ-
ations and societies for the  prevention  of  cruelty  to  animals.  All
approved  rescues  must be non-profit organizations which are tax-exempt
pursuant to the provisions of section 501(c)(3) of the Internal  Revenue
Code.
  S 5. This act shall take effect January 1, 2015 and shall apply to all
fiscal years commencing on and after that date.