S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9989
 
                           I N  A S S E M B L Y
 
                               March 4, 2020
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Agriculture
 
 AN ACT to amend the agriculture and markets  law,  in  relation  to  the
   prohibition  of  the  slaughter of race horses and race horse breeding
   stock; the racing, pari-mutuel wagering and breeding law, in  relation
   to requiring race horses to be microchipped; and to amend the tax law,
   in relation to gifts for thoroughbred aftercare
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The agriculture and markets law is amended by adding a  new
 section 382 to read as follows:
   §  382.  PROHIBITION  OF  THE  SLAUGHTER OF RACE HORSES AND RACE HORSE
 BREEDING STOCK. 1. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IT  SHALL
 BE UNLAWFUL FOR ANY PERSON, CORPORATION, ASSOCIATION, OR OTHER ENTITY TO
 SLAUGHTER  OR  HAVE  ANOTHER  PERSON, CORPORATION, ASSOCIATION, OR OTHER
 ENTITY SLAUGHTER A RACE HORSE OR RACE HORSE BREEDING STOCK FOR A COMMER-
 CIAL PURPOSE.
   2. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IT  SHALL  BE  UNLAWFUL
 FOR ANY PERSON, CORPORATION, ASSOCIATION, OR OTHER ENTITY TO:
   (A) IMPORT, EXPORT, SELL, OFFER TO SELL OR BARTER, TRANSFER, PURCHASE,
 POSSESS,  TRANSPORT,  DELIVER,  OR  RECEIVE  A  RACE HORSE OR RACE HORSE
 BREEDING STOCK WITH THE INTENT OF SLAUGHTERING OR HAVING ANOTHER PERSON,
 CORPORATION, ASSOCIATION, OR OTHER ENTITY SLAUGHTER SUCH RACE  HORSE  OR
 RACE HORSE BREEDING STOCK; OR
   (B) IMPORT, EXPORT, SELL, OFFER TO SELL OR BARTER, TRANSFER, PURCHASE,
 POSSESS,  TRANSPORT,  DELIVER,  OR  RECEIVE  A  RACE HORSE OR RACE HORSE
 BREEDING STOCK, WHERE SUCH PERSON, CORPORATION,  ASSOCIATION,  OR  OTHER
 ENTITY  KNOWS,  OR  THROUGH THE EXERCISE OF REASONABLE DILIGENCE, SHOULD
 HAVE KNOWN, THAT ANOTHER  PERSON,  CORPORATION,  ASSOCIATION,  OR  OTHER
 ENTITY  INTENDED  TO  SLAUGHTER  SUCH  RACE HORSE OR RACE HORSE BREEDING
 STOCK.
   3. FOR THE PURPOSES OF THIS SECTION:
   (A) "RACE HORSE" SHALL MEAN:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15222-01-0

 A. 9989                             2
 
   (I) A THOROUGHBRED HORSE WHICH MEETS OR EVER MET THE STANDARDS  TO  BE
 ELIGIBLE  TO  RACE  AT ANY TRACK LICENSED TO OPERATE PURSUANT TO ARTICLE
 TWO OF THE RACING, PARI-MUTUEL WAGERING AND BREEDING LAW; OR
   (II)  A STANDARDBRED HORSE WHICH MEETS OR EVER MET THE STANDARDS TO BE
 ELIGIBLE TO RACE AT ANY TRACK LICENSED TO OPERATE  PURSUANT  TO  ARTICLE
 THREE OF THE RACING, PARI-MUTUEL WAGERING AND BREEDING LAW;
   (B) "RACE HORSE BREEDING STOCK" SHALL MEAN: ANY MARE OR STALLION USED,
 OR  INTENDED  TO  EVER BE USED, TO PRODUCE A FOAL THAT IS INTENDED TO BE
 USED AS A RACE HORSE AS DEFINED IN THIS SUBDIVISION, AS WELL AS THE FOAL
 BRED BY SUCH A MARE OR STALLION.
   (C) "SLAUGHTER" SHALL MEAN THE POSSESSION, IMPORTATION INTO OR  EXPOR-
 TATION  FROM  THE  STATE,  OR  THE SALE, PURCHASE, DONATION, HOLDING, OR
 ACCEPTANCE OF ANY RACE HORSE OR  RACE  HORSE  BREEDING  STOCK  WITH  THE
 INTENT OF KILLING, OR HAVING ANOTHER KILL, THAT RACE HORSE OR RACE HORSE
 BREEDING  STOCK, IF THAT PERSON KNOWS OR SHOULD HAVE KNOWN THAT ANY PART
 OF THAT RACE HORSE OR RACE HORSE BREEDING STOCK WILL BE USED  FOR  HUMAN
 OR ANIMAL CONSUMPTION.
   4.  (A)  A  VIOLATION OF THIS SECTION IS A MISDEMEANOR PUNISHABLE BY A
 FINE OF NOT MORE THAN FIVE THOUSAND DOLLARS PER EACH RACE HORSE OR  RACE
 HORSE  BREEDING  STOCK  FOR  AN INDIVIDUAL PERSON AND UP TO TEN THOUSAND
 DOLLARS PER EACH RACE HORSE OR RACE HORSE BREEDING STOCK  FOR  A  CORPO-
 RATION, ASSOCIATION OR OTHER ENTITY, FOR THE FIRST VIOLATION. ANY SUBSE-
 QUENT  VIOLATION  SHALL  BE  PUNISHABLE  BY A CIVIL PENALTY OF UP TO TEN
 THOUSAND DOLLARS PER EACH RACE HORSE OR RACE HORSE BREEDING STOCK FOR AN
 INDIVIDUAL PERSON AND UP TO TWENTY THOUSAND DOLLARS PER EACH RACE  HORSE
 OR  RACE  HORSE  BREEDING STOCK FOR A CORPORATION, ASSOCIATION, OR OTHER
 ENTITY.
   (B) A VIOLATION OF THIS SECTION  WILL  RESULT  IN  THE  IMMEDIATE  AND
 PERMANENT REVOCATION OF ANY NEW YORK STATE GAMING COMMISSION LICENSE, AS
 WELL  AS THE VIOLATOR BEING PERMANENTLY INELIGIBLE TO RECEIVE ANY AWARDS
 PURSUANT TO SECTION TWO HUNDRED FIFTY-FOUR OR THREE HUNDRED  THIRTY-FOUR
 OF THE RACING, PARI-MUTUEL WAGERING AND BREEDING LAW.
   5.(A)  ANY  AND  ALL CIVIL PENALTIES COLLECTED PURSUANT TO A VIOLATION
 INVOLVING A THOROUGHBRED HORSE SHALL BE REMITTED TO THE NEW  YORK  STATE
 THOROUGHBRED  BREEDING  AND  DEVELOPMENT  FUND  ESTABLISHED  PURSUANT TO
 SECTION TWO HUNDRED FIFTY-TWO OF THE RACING,  PARI-MUTUEL  WAGERING  AND
 BREEDING  LAW,  AND  SHALL  BE  DEPOSITED  BY THAT FUND INTO A DEDICATED
 ACCOUNT TO BE SPENT BY THE FUND SOLELY FOR THE PURPOSE OF  THE  CARE  OF
 RETIRED  RACE  HORSES, CONSISTENT WITH PARAGRAPH H OF SUBDIVISION TWO OF
 SECTION TWO HUNDRED FIFTY-FOUR OF THE RACING, PARI-MUTUEL  WAGERING  AND
 BREEDING LAW.
   (B)  ANY  AND  ALL  CIVIL  PENALTIES COLLECTED PURSUANT TO A VIOLATION
 INVOLVING A STANDARDBRED HORSE OR RACE HORSE  BREEDING  STOCK  SHALL  BE
 REMITTED  TO  THE AGRICULTURE AND NEW YORK STATE HORSE BREEDING DEVELOP-
 MENT FUND ESTABLISHED PURSUANT TO SECTION THREE HUNDRED  THIRTY  OF  THE
 RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, AND SHALL BE DEPOSITED BY
 THAT  FUND  INTO A DEDICATED ACCOUNT, TO BE SPENT BY THE FUND SOLELY FOR
 THE PURPOSE OF THE CARE OF RETIRED RACE HORSES,  CONSISTENT  WITH  PARA-
 GRAPH  J  OF  SUBDIVISION ONE OF SECTION THREE HUNDRED THIRTY-TWO OF THE
 RACING, PARI-MUTUEL WAGERING AND BREEDING LAW.
   6. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, EACH AND EVERY OWNER OF
 A RACE HORSE THAT HAS COMPETED IN NEW YORK STATE  ON  OR  AFTER  JANUARY
 FIRST,  TWO  THOUSAND  TWENTY-ONE,  OR ANY OTHER HORSE USED FOR BREEDING
 PURPOSES IN NEW YORK STATE ON OR AFTER JANUARY FIRST, TWO THOUSAND TWEN-
 TY-ONE, SHALL BE LIABLE FOR ANY VIOLATION OF THIS SECTION, UNLESS  THERE
 IS  PROPER  DOCUMENTATION  OF A TRANSFER OF OWNERSHIP, AND THAT TRANSFER

 A. 9989                             3
 
 MUST BE TO A PARTY WITH NO FINANCIAL OR  FAMILIAL  RELATIONSHIP  TO  THE
 OWNER.
   § 2. Section 225 of the racing, pari-mutuel wagering and breeding law,
 as  amended  by  chapter  18  of the laws of 2008, is amended to read as
 follows:
   § 225. Registration of race horses. The true name, sex  and  age,  and
 also  the  pedigree,  unless  such  pedigree is unknown, of every horse,
 mare, gelding, colt or filly shall be registered with the  jockey  club,
 United  States trotting association, American quarter horse association;
 the national steeplechase and hunt association or such other  entity  as
 the [racing and wagering board] COMMISSION may designate before it shall
 be  eligible  to  compete in any race conducted under a license or fran-
 chise of the [state racing and wagering board] COMMISSION and such  name
 shall  continue  to  be its true name unless and until the same shall be
 changed according to the rules and regulations of such organization. The
 class to which any such animal belongs for the purpose of the  entry  or
 competition  in  any  race shall be determined by the public performance
 thereof in former contests or trials of  speed,  as  prescribed  by  the
 printed  rules of the person, association or corporation sponsoring such
 race.   NO HORSE, MARE, GELDING, COLT OR  FILLY  SHALL  BE  ELIGIBLE  TO
 COMPETE IN ANY RACE, UNLESS IT IS FIRST MICROCHIPPED AND REGISTERED WITH
 THE  JOCKEY  CLUB,  UNITED STATES TROTTING ASSOCIATION, AMERICAN QUARTER
 HORSE ASSOCIATION, THE NATIONAL STEEPLECHASE  AND  HUNT  ASSOCIATION  OR
 SUCH  OTHER  ENTITY,  AS APPLICABLE AND AS THE COMMISSION MAY DESIGNATE.
 ALL MICROCHIP INFORMATION SHALL BE PROVIDED AND AVAILABLE TO THE  PUBLIC
 IN DIGITAL FORMAT ACCESSIBLE FROM THE INTERNET.
   §  3. Subdivision 3 of section 251 of the racing, pari-mutuel wagering
 and breeding law, as amended by chapter 18  of  the  laws  of  2008,  is
 amended to read as follows:
   3. "New York-bred." A thoroughbred which is registered in the registry
 designated  and  administered by such fund in accordance with such rules
 concerning domicile and registration requirements as may be  established
 by  the  fund,  INCLUDING  THAT  EACH MARE, STALLION, AND FOAL BE MICRO-
 CHIPPED AND REGISTERED PURSUANT TO SECTION TWO  HUNDRED  TWENTY-FIVE  OF
 THIS  ARTICLE,  and:  was  on  or before December thirty-first, nineteen
 hundred eighty, foaled in this state; or is on or after  January  first,
 nineteen  hundred  eighty-one,  either: (i) sired by a New York stallion
 and foaled from a mare domiciled in this state; (ii) foaled from a  mare
 domiciled in this state which mare has been serviced back exclusively by
 a  New  York  stallion in the year of such foaling; or (iii) on or after
 January first, nineteen hundred ninety-five foaled from a mare domiciled
 in New York. [The fund shall report to the governor and the  legislature
 on or before December fifteenth, nineteen hundred ninety-nine effects of
 paragraph  (iii)  of  this  subdivision  on  the New York state breeding
 industry.]
   § 4. Subdivision 2 of section 254 of the racing, pari-mutuel  wagering
 and  breeding  law  is  amended  by  adding a new paragraph h to read as
 follows:
   H. AN AMOUNT AS SHALL BE DETERMINED  BY  THE  FUND  FOR  THE  CARE  OF
 RETIRED  HORSES, PROVIDED, HOWEVER, SUCH AMOUNTS SHALL BE ALLOCATED FROM
 A DEDICATED ACCOUNT MAINTAINED BY THE FUND SUPPORTED BY  THE  COLLECTION
 OF  FINES  ASSESSED  PURSUANT TO SECTION THREE HUNDRED EIGHTY-TWO OF THE
 AGRICULTURE AND MARKETS LAW AND CONTRIBUTIONS MADE PURSUANT TO  SECTIONS
 TWO HUNDRED NINE-N AND SIX HUNDRED THIRTY-H OF THE TAX LAW, AND THE FUND
 SHALL NOT BE REQUIRED TO MAKE ANY ALLOCATIONS FOR SUCH PURPOSES THAT ARE
 IN  EXCESS OF THE AMOUNT COLLECTED PURSUANT TO THOSE SECTIONS DURING THE

 A. 9989                             4
 
 PRECEDING YEAR. IN MAKING SUCH  ALLOCATIONS,  THE  FUND  SHALL  CONSIDER
 WHETHER  THE  POTENTIAL  RECIPIENT  ORGANIZATION  IS AN ACCREDITED HORSE
 RETIREMENT AND RESCUE PROGRAM.
   §  5. Subdivision 1 of section 332 of the racing, pari-mutuel wagering
 and breeding law is amended by adding a  new  paragraph  j  to  read  as
 follows:
   J.  AN  AMOUNT  AS  SHALL  BE  DETERMINED  BY THE FUND FOR THE CARE OF
 RETIRED HORSES, PROVIDED, HOWEVER, SUCH AMOUNTS SHALL BE ALLOCATED  FROM
 A  DEDICATED  ACCOUNT  TO  BE FUNDED BY THE COLLECTION OF FINES ASSESSED
 PURSUANT TO SECTION THREE HUNDRED  EIGHTY-TWO  OF  THE  AGRICULTURE  AND
 MARKETS LAW.
   §  6.  The  opening  paragraph  of subdivision 1 of section 334 of the
 racing, pari-mutuel wagering and breeding law, as amended by chapter  90
 of the laws of 2006, is amended to read as follows:
   The  fund  is further authorized and directed to conduct each year, at
 the New York state exposition, with the approval of the director of  the
 exposition, or at any licensed pari-mutuel track in New York state, with
 a  preference  given to any available licensed pari-mutuel track that is
 five-eighths of a mile long or larger, colt, stake and overnight  events
 for  standardbred  horses to provide contests for two year old and three
 year old colts and fillies at each gait  of  trotting  and  pacing.  The
 colt, stake and overnight events so conducted for two year old and three
 year old colts and fillies at each gait of trotting and pacing hereunder
 shall  be conditioned to admit only those colts and fillies dropped from
 a mare bred in this state and sired by a stallion owned  or  leased  and
 permanently standing for service at and within this state at the time of
 the said foal's conception, PROVIDED, HOWEVER, THAT SUCH MARE, STALLION,
 AND FOAL SHALL BE MICROCHIPPED WITH SUCH MICROCHIP INFORMATION AVAILABLE
 IN  A  PUBLICLY AVAILABLE DATABASE PURSUANT TO SECTION TWO HUNDRED TWEN-
 TY-FIVE OF THIS CHAPTER. Such colt, stake and overnight events shall  be
 opened  for  nomination not earlier than the first day of January in the
 year the event is to be held and  only  colts  and  fillies  and  horses
 complying  with the following standards shall be eligible for such nomi-
 nation:
   § 7. The tax law is amended by adding a new section 209-N to  read  as
 follows:
   §  209-N.  PROHIBITION  OF THE SLAUGHTER OF RACE HORSES AND RACE HORSE
 BREEDING STOCK. 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 NEW YORK STATE THOROUGHBRED BREEDING AND DEVELOP-
 MENT FUND ESTABLISHED PURSUANT TO SECTION TWO HUNDRED FIFTY-TWO  OF  THE
 RACING,  PARI-MUTUEL WAGERING AND BREEDING LAW, FOR THE PURPOSE OF FUND-
 ING THE OPERATION  OF  RETIRED  RACE  HORSE  AFTERCARE  FACILITIES.  ANY
 CONTRIBUTIONS  MADE  TO  THE  THOROUGHBRED BREEDING AND DEVELOPMENT FUND
 PURSUANT TO THIS SECTION SHALL BE DEPOSITED  INTO  A  DEDICATED  ACCOUNT
 MANAGED  BY  THE FUND, WHICH SHALL SOLELY BE USED FOR FUNDING THE OPERA-
 TION OF RETIRED RACE HORSE AFTERCARE FACILITIES, WITH A  PREFERENCE  FOR
 THOSE  ORGANIZATIONS  THAT  ARE  ACCREDITED  HORSE RETIREMENT AND RESCUE
 PROGRAMS. 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  CREDITED  TO  THE NEW YORK STATE RETIREMENT RACE HORSE AND AFTERCARE
 FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES SET FORTH IN PARAGRAPH  H

 A. 9989                             5
 
 OF  SUBDIVISION  TWO  OF  SECTION  TWO HUNDRED FIFTY-FOUR OF THE RACING,
 PARI-MUTUEL WAGERING AND BREEDING LAW.
   §  8.  The tax law is amended by adding a new section 630-h to read as
 follows:
   § 630-H. GIFTS FOR THOROUGHBRED AFTERCARE. 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 NEW YORK STATE THOROUGH-
 BRED  BREEDING  AND DEVELOPMENT FUND ESTABLISHED PURSUANT TO SECTION TWO
 HUNDRED FIFTY-TWO OF THE RACING, PARI-MUTUEL WAGERING AND BREEDING  LAW,
 FOR THE PURPOSE OF FUNDING THE OPERATION OF RETIRED RACE HORSE AFTERCARE
 FACILITIES.  ANY  CONTRIBUTIONS  MADE  TO  THE THOROUGHBRED BREEDING AND
 DEVELOPMENT FUND PURSUANT TO THIS SECTION  SHALL  BE  DEPOSITED  INTO  A
 DEDICATED  ACCOUNT  MANAGED  BY THE FUND, WHICH SHALL SOLELY BE USED FOR
 FUNDING THE OPERATION OF RETIRED RACE HORSE AFTERCARE FACILITIES, WITH A
 PREFERENCE FOR THOSE ORGANIZATIONS THAT ARE ACCREDITED HORSE  RETIREMENT
 AND  RESCUE  PROGRAMS.  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. NOTWITHSTAND-
 ING ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO  THIS
 SECTION  SHALL  BE  CREDITED TO THE NEW YORK STATE RETIREMENT RACE HORSE
 AND AFTERCARE FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES  ENUMERATED
 IN  PARAGRAPH  H OF SUBDIVISION TWO OF SECTION TWO HUNDRED FIFTY-FOUR OF
 THE RACING, PARI-MUTUEL WAGERING AND BREEDING LAW.
   § 9. The New York state thoroughbred breeding and development fund and
 the agriculture and New  York  state  horse  breeding  development  fund
 shall, during calendar year 2020, expend appropriate resources to ensure
 that  the  public  is  made  aware  of  the prohibitions, penalties, and
 contribution opportunities established by this act.
   § 10. This act shall take immediately;  provided  that  sections  two,
 three,  six,  seven  and  eight of this act shall take effect January 1,
 2021, and shall apply to all fiscal years commencing on and  after  such
 date.