NY State Senate Bill 2019-S2615

Senate Bill S2615

2019-2020 Legislative Session

Provides for a tax check-off box on tax returns for gifts to the New York state horse retirement and rescue fund; and directs the commissioner of agriculture to compile a list of approved rescue programs

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
Jan 28, 2019	referred to budget and revenue

2019-S2615 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Add §§209-M & 625-a, Tax L; add §95-j, St Fin L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S5430
2015-2016: S1215
2017-2018: S188
2021-2022: S2095

2019-S2615 (ACTIVE) - Summary

Provides for 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 directs the commissioner of agriculture and markets to compile a list of approved horse retirement and rescue programs.

2019-S2615 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2615

SPONSOR: JORDAN
 
TITLE OF BILL:

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 fran-
chise 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

 
PURPOSE:

An Act to amend the Tax Law and the State Finance Law, to provide a tax
checkoff box on personal income tax and corporate franchise tax returns
for gifts to the New York State Horse Retirement and Rescue Fund and
directs the Commissioner of Agriculture and Markets to compile a list of
approved horse retirement and rescue programs.

 
SUMMARY OF PROVISIONS:

Section 1 amends the Tax Law by adding a new section 209-L. It provides
that a taxpayer may elect to contribute any whole dollar amount to the
New York State Horse Retirement and Rescue Fund. The Commissioner is
directed to include space in the corporate income tax return for such
contribution which shall not reduce the amount of state tax owed by the
taxpayer.

Section 2 amends the Tax Law by adding a new section 625-a. It provides
that a taxpayer may elect to contribute any whole dollar amount to the
New York State Horse Retirement and Rescue Fund. The Commissioner is
directed to include space on the personal income tax return for such
contribution which shall not reduce the amount of state tax owed by the
taxpayer.

Section 3 amends the State Finance Law by adding a new section 95-i
which establishes the New York State Horse Retirement and Rescue Fund.
The Commissioner of Taxation and Finance is given sole custody of the
fund which shall be kept separate from other funds. Monies designated to
the Fund from personal and corporate franchise tax returns are directed
to the Fund as are other grants, gifts or bequests to the Fund. The
Commissioner of Taxation and Finance is directed to make monies from the
fund payable on vouchers certified by the Commissioner of Agriculture
and Markets and shall be expended for the purpose of supporting eligible
horse retirement and rescue programs. Section 3 also provides that an
annual report be presented to the legislature disclosing the amount of
money dispersed from the fund, the recipients of awards from the fund,
the amount awarded to each, the purposes for the grants, and also
including a summary financial plan.

Section 4 directs the Commissioner of Agriculture and Markets to compile
a list of approved horse retirement and rescue programs eligible to
receive funding from the New York State Horse Retirement and Rescue
Program.

Section 5 provides that this Act shall take effect January 1, 2021.

 
EXISTING LAW:

Currently there are various voluntary contributions by means of a check-
off on individual and corporate franchise tax returns. There is no tax
check-off for horse retirement and rescue.

 
JUSTIFICATION:

Given the important role that horses have played for New York State,
these noble animals deserve the opportunity to be protected from barbar-
ic slaughter and be afforded the dignity of living out their remaining
years at an approved horse rescue or retirement facility that offers a
safe, supportive and nurturing environment for horses, and also provides
rescue, rehabilitation and retraining services. A not-for-profit rescue
that rehabilitates and rehomes an average of 30 horses per year has an
expenditure of approximately $43,000 per year.  The expenses-are trans-
portation, hay, feed, equipment, medical expenses, maintenance, equine
supplies, equine purchase, promotion and licensing fees. Revenues raised
to run a rescue typically come from adoptions, charity fundraising
events, equipment sales and donations. A tax check-off on individual and
corporate franchise returns would bring the much needed awareness and
more importantly, donations to horse retirement and rescue programs for
the equines that have served New Yorkers well.

 
LEGISLATIVE HISTORY:

2017-18: Reported and Committed to Finance
2015-16: Referred to Investigations and Government Operations
2013-14: Referred to Investigations and Government Operations

 
FISCAL IMPLICATIONS:

None to the State.

 
EFFECTIVE DATE:
January 1, 2021.

2019-S2615 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2615
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 28, 2019
                                ___________
 
 Introduced  by  Sen.  JORDAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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-M to
 read as follows:
   § 209-M. 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-J OF THE
 STATE FINANCE LAW.
   § 2. The tax law is amended by adding a new section 625-a to  read  as
 follows:
   § 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05017-01-9

 S. 2615                             2
 
 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-J OF  THE
 STATE FINANCE LAW.
   §  3. The state finance law is amended by adding a new section 95-j to
 read as follows:
   § 95-J. 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". MONEYS 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-M AND SIX HUNDRED TWENTY-FIVE-A OF  THE  TAX  LAW  AND  ALL
 OTHER  MONEYS  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.
   2-A. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSION-
 ER OF AGRICULTURE AND MARKETS SHALL PROVIDE  A  WRITTEN  REPORT  TO  THE
 TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE
 SENATE  FINANCE  COMMITTEE, CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMIT-
 TEE, THE STATE COMPTROLLER AND THE PUBLIC. SUCH REPORT SHALL INCLUDE HOW
 THE MONIES OF THE FUND WERE UTILIZED DURING THE PRECEDING CALENDAR YEAR,
 AND SHALL INCLUDE:
   (I) THE AMOUNT OF MONEY DISPERSED FROM THE FUND AND THE AWARD  PROCESS
 USED FOR SUCH DISBURSEMENTS;
   (II) RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH;
   (IV) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED; AND
   (V) A SUMMARY FINANCIAL PLAN FOR SUCH MONIES WHICH SHALL INCLUDE ESTI-
 MATES OF ALL RECEIPTS AND ALL DISBURSEMENTS FOR THE CURRENT AND SUCCEED-
 ING  FISCAL  YEARS,  ALONG WITH THE ACTUAL RESULTS FROM THE PRIOR FISCAL
 YEAR.
   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.
   §  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-

 S. 2615                             3
 
 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.
   § 5. This act shall take effect January 1, 2021 and shall apply to all
 fiscal years commencing on and after that date.

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