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A01986 Summary:

BILL NOA01986
 
SAME ASSAME AS S00610
 
SPONSORLentol
 
COSPNSR
 
MLTSPNSR
 
Add 209-K & 630-e, Tax L; add 95-i, St Fin L
 
Creates the rescued animals spay and neuter fund; authorizes the department of taxation and finance to place a check-off box on income tax returns for taxpayers to contribute money to the fund.
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A01986 Actions:

BILL NOA01986
 
01/17/2017referred to ways and means
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A01986 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A1986
 
SPONSOR: Lentol
  TITLE OF BILL: An act to amend the tax law and the state finance law, in relation to the rescued animals spay and neuter fund   SUMMARY OF SPECIFIC PROVISIONS: The tax law is amended by adding a new section 209-l permitting taxpay- ers to elect, on their corporate income tax return forms, to contribute to the rescued animals spay and neuter fund. The tax law is amended by adding a new section 630-d permitting taxpay- ers to elect, on their personal income tax return forms to contribute to the rescued animals spay and neuter fund. The state finance law is amended by adding a new section 95-h to estab- lish the rescued animals spay and neuter fund.   JUSTIFICATION: This legislation establishes the rescued animals spay and neuter fund to provide monies for the care and maintenance of rescued, stray or abused animals. Taxpayers may elect on their personal and/or corporate income tax return forms to contribute to the fund.   PRIOR LEGISLATIVE HISTORY: A1434 of 2003-04 A.2436 of 2005-06 A.2131-A of 2007-2008 A.4318 of 2009-10 A.484 of 2011-12 A.1333-A of 2013-14 A.596-A of 2015-16   EFFECTIVE DATE: Immediately.
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A01986 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1986
 
                               2017-2018 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 17, 2017
                                       ___________
 
        Introduced by M. of A. LENTOL -- 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:

     1    Section  1.  The  tax  law is amended by adding a new section 209-K to
     2  read as follows:
     3    § 209-K. Gift for rescued animals protection. Effective  for  any  tax
     4  year  commencing  on  or  after January first, two thousand seventeen, a
     5  taxpayer in any taxable year may elect  to  contribute  to  the  rescued
     6  animals  spay  and  neuter fund. Such contribution shall be in any whole
     7  dollar amount and shall not reduce the amount of state tax owed by  such
     8  taxpayer.  The  commissioner shall include space on the corporate income
     9  tax return to enable a taxpayer to make  such  contribution.    Notwith-
    10  standing  any other provision of law, all revenues collected pursuant to
    11  this section shall be credited to the rescued animals  spay  and  neuter
    12  fund  and  shall  be  used only for those purposes enumerated in section
    13  ninety-five-i of the state finance law.
    14    § 2. Part 2 of article 22 of the tax law is amended by  adding  a  new
    15  section 630-e to read as follows:
    16    §  630-e.   Gift for rescued animals protection. Effective for any tax
    17  year commencing on or after January first, two  thousand  seventeen,  an
    18  individual  in  any  taxable year may elect to contribute to the rescued
    19  animals spay and neuter fund. Such contribution shall be  in  any  whole
    20  dollar  amount and shall not reduce the amount of state tax owed by such
    21  individual. The commissioner shall include space on the personal  income
    22  tax  return to enable an individual to make such contribution.  Notwith-
    23  standing any other provision of law, all revenues collected pursuant  to
    24  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.
                                                                   LBD03306-01-7

        A. 1986                             2
 
     1  fund and shall be used only for those  purposes  enumerated  in  section
     2  ninety-five-i of the state finance law.
     3    §  3. The state finance law is amended by adding a new section 95-i to
     4  read as follows:
     5    § 95-i. Rescued animals spay and  neuter  fund.  1.  There  is  hereby
     6  established  in the joint custody of the commissioner of agriculture and
     7  markets and the comptroller a special fund to be known as  the  "rescued
     8  animals  spay  and  neuter  fund".   The commissioner of agriculture and
     9  markets shall promulgate any  rules  and  regulations  the  commissioner
    10  deems necessary to implement and regulate such fund.
    11    2. Such fund shall consist of:
    12    a.  all  revenues  received  by the department of taxation and finance
    13  pursuant to the provisions  of  sections  two  hundred  nine-K  and  six
    14  hundred thirty-e of the tax law;
    15    b. all revenues received pursuant to appropriation by the legislature;
    16  and
    17    c.  all  other  moneys  appropriated, credited, or transferred thereto
    18  from any other fund or source pursuant to law.
    19    The commissioner of taxation and finance shall report annually to  the
    20  state  comptroller  the  amounts  designated  for  the  fund pursuant to
    21  sections two hundred nine-K and six hundred thirty-e of the tax law, who
    22  shall transfer that amount  to  the  fund.  Nothing  contained  in  this
    23  section  shall  prevent  the  state  from  receiving  grants,  gifts, or
    24  bequests for the purposes of the fund as defined  in  this  section  and
    25  depositing them into the fund.
    26    3.  Moneys  of the fund shall be expended for the purposes of carrying
    27  out the provisions of section one hundred seventeen-a of the agriculture
    28  and markets law. Moneys shall be paid out of the fund on the  audit  and
    29  warrant of the state comptroller on vouchers approved by the commission-
    30  er  of agriculture and markets. Any interest received by the comptroller
    31  on moneys on deposit in the animal  population  control  fund  shall  be
    32  retained in and become part of such fund.
    33    § 4. This act shall take effect immediately.
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