S T A T E O F N E W Y O R K
________________________________________________________________________
1442--B
Cal. No. 87
2021-2022 Regular Sessions
I N S E N A T E
January 12, 2021
___________
Introduced by Sens. ADDABBO, BORRELLO, BROUK, GAUGHRAN, JACKSON, JORDAN,
MANNION, MAY, PALUMBO, SEPULVEDA -- read twice and ordered printed,
and when printed to be committed to the Committee on Racing, Gaming
and Wagering -- reported favorably from said committee, ordered to
first and second report, ordered to a third reading, passed by Senate
and delivered to the Assembly, recalled, vote reconsidered, restored
to third reading, amended and ordered reprinted, retaining its place
in the order of third reading -- again amended and ordered reprinted,
retaining its place in the order of third reading
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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05854-07-1
S. 1442--B 2
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
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.
S. 1442--B 3
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
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
S. 1442--B 4
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
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
S. 1442--B 5
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
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 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 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.
§ 8. The tax law is amended by adding two new sections 630-i and 630-j
to read as follows:
S. 1442--B 6
§ 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 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.
