S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4154
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 1, 2021
                                ___________
 
 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; to amend 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05854-01-1

 A. 4154                             2
 
   3. FOR THE PURPOSES OF THIS SECTION:
   (A) "RACE HORSE" SHALL MEAN:
   (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-TWO,  OR ANY OTHER HORSE USED FOR BREEDING
 PURPOSES IN NEW YORK STATE ON OR AFTER JANUARY FIRST, TWO THOUSAND TWEN-

 A. 4154                             3
 
 TY-TWO, SHALL BE LIABLE FOR ANY VIOLATION OF THIS SECTION, UNLESS  THERE
 IS  PROPER  DOCUMENTATION  OF A TRANSFER OF OWNERSHIP, AND THAT TRANSFER
 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  243 of the laws of 2020, 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  commission  may designate before it shall be eligible to compete in
 any race conducted under a license or franchise of  the  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  organ-
 ization.   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 sponsor-
 ing 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 ASSOCI-
 ATION 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-I OF THE TAX LAW, AND THE FUND
 SHALL NOT BE REQUIRED TO MAKE ANY ALLOCATIONS FOR SUCH PURPOSES THAT ARE

 A. 4154                             4
 
 IN EXCESS OF THE AMOUNT COLLECTED PURSUANT TO THOSE SECTIONS DURING  THE
 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. 4154                             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-i to read as
 follows:
   § 630-I. 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 2021, 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,
 2022, and shall apply to all fiscal years commencing on and  after  such
 date.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4154--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 1, 2021
                                ___________
 
 Introduced  by  M.  of  A.  PRETLOW,  LUPARDO, ZINERMAN -- read once and
   referred to the Committee on Agriculture -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee
 
 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;  to amend 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 and  standardbred  race
   horse 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 HORSE FOR A  COMMERCIAL  PURPOSE  THAT  SUCH  PERSON,
 CORPORATION, ASSOCIATION OR OTHER ENTITY KNOWS TO HAVE BEEN A RACE HORSE
 OR RACE HORSE BREEDING STOCK.
   2.  NOTWITHSTANDING  ANY  OTHER PROVISION OF LAW, IT SHALL BE UNLAWFUL
 FOR ANY PERSON, CORPORATION, ASSOCIATION, OR OTHER ENTITY WHO OWNS OR IS
 IN THE PROCESS OF TAKING OWNERSHIP OF A RACE HORSE OR RACE HORSE  BREED-
 ING  STOCK  TO  IMPORT, EXPORT, SELL, OFFER TO SELL OR BARTER, TRANSFER,
 PURCHASE, POSSESS, TRANSPORT, DELIVER, OR  RECEIVE,  OR  DIRECT  ANOTHER
 PERSON  TO  IMPORT,  EXPORT,  SELL,  OFFER  TO SELL OR BARTER, TRANSFER,
 PURCHASE, POSSESS, TRANSPORT, DELIVER, OR  RECEIVE  A  HORSE  THAT  SUCH
 PERSON,  CORPORATION,  ASSOCIATION  OR  OTHER  ENTITY KNOWS TO BE A RACE
 HORSE OR RACE HORSE BREEDING STOCK WITH THE INTENT  OF  SLAUGHTERING  OR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05854-04-1
              

 A. 4154--A                          2
 
 HAVING ANOTHER PERSON, CORPORATION, ASSOCIATION, OR OTHER ENTITY SLAUGH-
 TER SUCH RACE HORSE OR RACE HORSE BREEDING STOCK.
   3. FOR THE PURPOSES OF THIS SECTION:
   (A) "RACE HORSE" SHALL MEAN:
   (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 INTENTIONAL KILLING, OR HAVING  ANOTHER
 KILL,  A  RACE  HORSE OR RACE HORSE BREEDING STOCK, IF THAT PERSON KNOWS
 THAT THE PURPOSE OF SUCH KILLING IS USING ANY PART OF SUCH RACE HORSE OR
 RACE HORSE BREEDING STOCK FOR HUMAN  OR  ANIMAL  CONSUMPTION.    NOTHING
 HEREIN  SHALL  PROHIBIT  A  PERSON FROM LAWFUL DISPOSITION OF A DECEASED
 RACE HORSE OR RACE HORSE BREEDING STOCK OR ANY PART  OF  SUCH  HORSE  OR
 STOCK.
   4.  (A)  A  VIOLATION OF THIS SECTION IS A MISDEMEANOR PUNISHABLE BY A
 FINE OF NOT MORE THAN ONE THOUSAND DOLLARS PER EACH RACE HORSE  OR  RACE
 HORSE  BREEDING  STOCK  FOR  AN INDIVIDUAL PERSON AND UP TO TWO THOUSAND
 FIVE HUNDRED DOLLARS PER EACH RACE HORSE OR RACE  HORSE  BREEDING  STOCK
 FOR A CORPORATION, ASSOCIATION OR OTHER ENTITY, FOR THE FIRST VIOLATION.
 ANY  SUBSEQUENT  VIOLATION  SHALL  BE  PUNISHABLE BY A FINE OF UP TO TWO
 THOUSAND DOLLARS PER EACH RACE HORSE OR RACE HORSE BREEDING STOCK FOR AN
 INDIVIDUAL PERSON AND UP TO FIVE THOUSAND DOLLARS PER EACH RACE HORSE OR
 RACE HORSE BREEDING STOCK FOR A CORPORATION, ASSOCIATION, OR OTHER ENTI-
 TY.
   (B) A VIOLATION OF THIS SECTION WILL SUBJECT ANY NEW YORK STATE GAMING
 COMMISSION LICENSE TO THE PROVISIONS OF SECTION TWO  HUNDRED  TWENTY  OR
 THREE HUNDRED NINE OF THE RACING, PARI-MUTUEL WAGERING AND BREEDING LAW.
   5. (A) ANY AND ALL FINES 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 FINES 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 DEVELOPMENT FUND ESTAB-
 LISHED PURSUANT TO SECTION THREE HUNDRED THIRTY OF THE RACING,  PARI-MU-
 TUEL 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 J OF SUBDIVI-
 SION 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-TWO, OR ANY OTHER  HORSE  USED  FOR  BREEDING
 PURPOSES IN NEW YORK STATE ON OR AFTER JANUARY FIRST, TWO THOUSAND TWEN-
 TY-TWO,  SHALL BE LIABLE FOR ANY VIOLATION OF THIS SECTION, UNLESS THERE

 A. 4154--A                          3
 
 IS PROPER DOCUMENTATION OF A TRANSFER OF OWNERSHIP,  AND  THAT  TRANSFER
 MUST  BE  TO  A  PARTY WITH NO FINANCIAL OR FAMILIAL RELATIONSHIP TO THE
 OWNER.
   7.  LEGAL  LIABILITY  UNDER  THIS  SECTION FOR ANY RACE HORSE SHALL BE
 LIMITED TO THE LAST INDIVIDUAL OR CORPORATION IN THE CHAIN OF  OWNERSHIP
 OF  SAID  HORSE, AS DETERMINED BY NOTICE TO THE BREED REGISTRY AS REFER-
 ENCED IN SECTION TWO HUNDRED  TWENTY-FIVE  OF  THE  RACING,  PARI-MUTUEL
 WAGERING  AND  BREEDING  LAW  FOR  THAT  BREED OR OTHER DOCUMENTATION OF
 OWNERSHIP. FURTHER, THE PURCHASER OR SELLER OF ANY REGISTERED RACE HORSE
 SOLD BY A NEW YORK STATE RESIDENT OR CORPORATION WHO IS A MEMBER OF SUCH
 REGISTRY SHALL BE REQUIRED TO PROVIDE NOTIFICATION OF SAID SALE  TO  THE
 RELEVANT  BREED  REGISTRY  IN  ORDER  TO  DOCUMENT OWNERSHIP AND PROTECT
 PREVIOUS OWNERS FROM LIABILITY UNDER THIS SECTION.
   8. THE COMMISSIONER SHALL DEVELOP A PROGRAM, IN COOPERATION  WITH  THE
 GAMING  COMMISSION, NEW YORK STATE THOROUGHBRED BREEDING AND DEVELOPMENT
 FUND, AND THE AGRICULTURE AND NEW YORK STATE HORSE BREEDING  DEVELOPMENT
 FUND  TO DISSEMINATE INFORMATION ABOUT THE PROVISIONS OF THIS SECTION TO
 HORSE OWNERS, SELLERS, BUYERS AND TRANSPORTERS INCLUDING, BUT NOT LIMIT-
 ED TO FARMERS, RECREATIONAL HORSE BUSINESSES, LIVESTOCK AND HORSE  DEAL-
 ERS,  HORSE  RESCUE  AND AFTERCARE ORGANIZATIONS, RENDERERS, ANIMAL FOOD
 PRODUCERS,  AND  ANY  OTHER  ORGANIZATIONS  OR  BUSINESSES   POTENTIALLY
 IMPACTED BY THIS SECTION.
   § 2. Section 225 of the racing, pari-mutuel wagering and breeding law,
 as  amended  by  chapter  243 of the laws of 2020, 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  commission  may designate before it shall be eligible to compete in
 any race conducted under a license or franchise of  the  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  organ-
 ization.   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 sponsor-
 ing 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 ASSOCI-
 ATION OR SUCH OTHER ENTITY, AS APPLICABLE  AND  AS  THE  COMMISSION  MAY
 DESIGNATE.  THE COMMISSION MAY REQUEST THAT ALL MICROCHIP INFORMATION BE
 PROVIDED  AND  AVAILABLE TO THE COMMISSION AS NECESSARY PURSUANT TO THIS
 CHAPTER.
   § 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,

 A. 4154--A                          4
 
 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-I 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
 PRECEDING YEAR. IN MAKING SUCH  ALLOCATIONS,  THE  FUND  SHALL  CONSIDER
 WHETHER  THE  POTENTIAL  RECIPIENT  ORGANIZATION  IS AN ACCREDITED HORSE
 RETIREMENT AND RESCUE PROGRAM.  THE GAMING COMMISSION SHALL ESTABLISH AN
 ADVISORY BOARD TO CONSULT THE FUND WHEN  MAKING  SUCH  ALLOCATIONS  WITH
 REPRESENTATIVES  OF  THOROUGHBRED  AND STANDARDBRED OWNERS AND BREEDERS,
 AND ANIMAL PROTECTION  ORGANIZATIONS  WITH  EXPERTISE  IN  THE  CARE  OF
 RETIRED AND RESCUED HORSES.
   §  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.  THE GAMING COMMISSION SHALL ESTABLISH AN ADVISORY BOARD TO
 CONSULT  THE  FUND  WHEN MAKING SUCH ALLOCATIONS WITH REPRESENTATIVES OF
 THOROUGHBRED AND STANDARDBRED OWNERS AND BREEDERS, AND ANIMAL PROTECTION
 ORGANIZATIONS WITH EXPERTISE IN THE CARE OF RETIRED AND RESCUED HORSES.
   § 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 WHICH THE
 COMMISSION MAY REQUEST  BE  PROVIDED  AND  MADE  AVAILABLE  PURSUANT  TO

 A. 4154--A                          5
 
 SECTION  TWO  HUNDRED  TWENTY-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 nomination:
   § 7. The tax law is amended by adding two new sections 209-N and 209-O
 to read as follows:
   § 209-N.  RETIRED  AND  RESCUED  THOROUGHBRED  RACE  HORSE  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  THOROUGHBRED BREEDING AND DEVELOPMENT FUND ESTAB-
 LISHED PURSUANT TO SECTION TWO HUNDRED FIFTY-TWO OF THE RACING, PARI-MU-
 TUEL 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  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 THOROUGHBRED RETIREMENT RACE HORSE AND AFTERCARE FUND AND SHALL BE
 USED ONLY FOR THOSE PURPOSES SET FORTH IN PARAGRAPH H OF SUBDIVISION TWO
 OF SECTION TWO HUNDRED FIFTY-FOUR OF THE  RACING,  PARI-MUTUEL  WAGERING
 AND BREEDING LAW.
   § 209-O. RETIRED AND RESCUED STANDARDBRED RACE HORSE AFTERCARE. EFFEC-
 TIVE  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
 AGRICULTURE AND NEW YORK HORSE BREEDING AND DEVELOPMENT FUND ESTABLISHED
 PURSUANT  TO  SECTION  THREE  HUNDRED  THIRTY 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
 AGRICULTURE AND NEW YORK STATE HORSE BREEDING 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  COMMIS-
 SIONER 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 STANDARDBRED RETIREMENT RACE HORSE  AND  AFTER-
 CARE  FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN PARA-
 GRAPH J OF SUBDIVISION ONE OF SECTION THREE HUNDRED  THIRTY-TWO  OF  THE
 RACING, PARI-MUTUEL WAGERING AND BREEDING LAW.
   § 8. The tax law is amended by adding two new sections 630-i and 630-j
 to read as follows:
   §  630-I. 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,

 A. 4154--A                          6

 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 THOROUGHBRED 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.
   § 630-J. GIFTS FOR STANDARDBRED 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 AGRICULTURE AND NEW YORK
 HORSE  BREEDING  AND  DEVELOPMENT  FUND  ESTABLISHED PURSUANT TO SECTION
 THREE HUNDRED THIRTY 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 AGRICULTURE AND  NEW
 YORK  HORSE BREEDING AND DEVELOPMENT FUND PURSUANT TO THIS SECTION SHALL
 BE DEPOSITED INTO A DEDICATED ACCOUNT MANAGED BY THE FUND,  WHICH  SHALL
 BE SOLELY USED FOR FUNDING THE OPERATION OF RETIRED RACE HORSE AFTERCARE
 FACILITIES,  WITH 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 CONTRIB-
 UTION.   NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUES
 COLLECTED  PURSUANT  TO  THIS  SECTION SHALL BE CREDITED TO THE NEW YORK
 STATE STANDARDBRED RETIREMENT RACE HORSE AND AFTERCARE FUND AND SHALL BE
 USED ONLY FOR THOSE PURPOSES ENUMERATED IN PARAGRAPH  J  OF  SUBDIVISION
 ONE  OF  SECTION  THREE  HUNDRED  THIRTY-TWO  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
 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 effect immediately; provided  that  sections
 two,  three,  six, seven and eight of this act shall take effect January
 1, 2022, and shall apply to all fiscal years  commencing  on  and  after
 such date.