S T A T E   O F   N E W   Y O R K
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                                 1333--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by M. of A. LENTOL, MILLMAN -- read once and referred to the
  Committee on Ways and Means -- recommitted to the  Committee  on  Ways
  and  Means  in  accordance  with  Assembly Rule 3, sec. 2 -- 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:

  Section 1. The tax law is amended by adding a  new  section  209-I  to
read as follows:
  S  209-I.  GIFT  FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER JANUARY  FIRST,  TWO  THOUSAND  FOURTEEN,  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.  NOTWITH-
STANDING 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-d to read as follows:
  S 630-D.  GIFT FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR  ANY  TAX
YEAR  COMMENCING  ON  OR  AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN, AN
INDIVIDUAL 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
INDIVIDUAL.  THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME

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

                                                           LBD04083-02-4

A. 1333--A                          2

TAX RETURN TO ENABLE AN INDIVIDUAL TO MAKE SUCH CONTRIBUTION.   NOTWITH-
STANDING  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 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-I AND SIX
HUNDRED THIRTY-D 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-I AND SIX HUNDRED THIRTY-D 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.