S T A T E   O F   N E W   Y O R K
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                                 3546--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 12, 2015
                               ___________

Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  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-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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01817-03-6
              

S. 3546--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-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.