S T A T E   O F   N E W   Y O R K
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                                 596--A
                                                         Cal. No. 38

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced by M. of A. LENTOL -- 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
  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-J  to
read as follows:
  S  209-J.  GIFT  FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER  JANUARY  FIRST,  TWO  THOUSAND  SIXTEEN,  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-I OF THE STATE FINANCE LAW.
  S  2.  Part  2 of article 22 of the tax law is amended by adding a new
section 630-e to read as follows:
  S 630-E.  GIFT FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR  ANY  TAX
YEAR  COMMENCING  ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND SIXTEEN, 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
TAX RETURN TO ENABLE AN INDIVIDUAL TO MAKE SUCH CONTRIBUTION.   NOTWITH-
STANDING  ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                      [ ] is old law to be omitted.
                                                           LBD01817-02-6

A. 596--A                           2

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-I OF THE STATE FINANCE LAW.
  S  3. The state finance law is amended by adding a new section 95-i to
read as follows:
  S 95-I. 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-J  AND  SIX
HUNDRED THIRTY-E 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-J AND SIX HUNDRED THIRTY-E 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.