S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9859
 
                           I N  A S S E M B L Y
 
                              April 19, 2022
                                ___________
 
 Introduced  by  M.  of  A. L. ROSENTHAL -- read once and referred to the
   Committee on Ways and Means
 
 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-P  to
 read as follows:
   §  209-P.  GIFT  FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR ANY TAX
 YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO  THOUSAND  TWENTY-TWO,  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-K OF THE STATE FINANCE LAW.
   §  2.  The tax law is amended by adding a new section 630-k to read as
 follows:
   § 630-K.  GIFT FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR  ANY  TAX
 YEAR  COMMENCING  ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-TWO, 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
 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-K OF THE STATE FINANCE LAW.
   § 3. The state finance law is amended by adding a new section 95-k  to
 read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD09817-03-2
 A. 9859                             2
 
   §  95-K.  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-P AND SIX
 HUNDRED THIRTY-K 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-P AND SIX HUNDRED THIRTY-K 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. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE  COMMISSIONER
 OF  AGRICULTURE AND MARKETS SHALL PROVIDE A WRITTEN REPORT TO THE TEMPO-
 RARY PRESIDENT OF THE SENATE, SPEAKER OF  THE  ASSEMBLY,  CHAIR  OF  THE
 SENATE  FINANCE  COMMITTEE, CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMIT-
 TEE, CHAIR OF THE SENATE AGRICULTURE COMMITTEE, CHAIR  OF  THE  ASSEMBLY
 AGRICULTURE COMMITTEE, 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:
   (A) THE AMOUNT OF MONEY DISPERSED FROM THE FUND AND THE AWARD  PROCESS
 USED FOR SUCH DISBURSEMENTS;
   (B) RECIPIENTS OF AWARDS FROM THE FUND;
   (C) THE AMOUNT AWARDED TO EACH;
   (D) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED; AND
   (E) 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.
   4. 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.
   § 4. This act shall take effect immediately.