S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5338
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               March 2, 2023
                                ___________
 
 Introduced  by  Sen.  WEIK  --  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
   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-Q  to
 read as follows:
   §  209-Q.  GIFT  FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR ANY TAX
 YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-THREE,  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-L OF THE STATE FINANCE LAW.
   §  2.  The tax law is amended by adding a new section 630-l to read as
 follows:
   § 630-L.  GIFT FOR RESCUED ANIMALS PROTECTION. EFFECTIVE FOR  ANY  TAX
 YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-THREE, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05809-01-3
 S. 5338                             2
              

 
 FUND AND SHALL BE USED ONLY FOR THOSE  PURPOSES  ENUMERATED  IN  SECTION
 NINETY-FIVE-L OF THE STATE FINANCE LAW.
   §  3. The state finance law is amended by adding a new section 95-l to
 read as follows:
   § 95-L. 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-Q  AND  SIX
 HUNDRED THIRTY-L 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-Q AND SIX HUNDRED THIRTY-L 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.