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A01986 Summary:

BILL NOA01986A
 
SAME ASSAME AS S00610-A
 
SPONSORLentol
 
COSPNSRSepulveda
 
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 NOA01986A
 
01/17/2017referred to ways and means
05/11/2017amend and recommit to ways and means
05/11/2017print number 1986a
06/05/2017reported referred to rules
06/07/2017reported
06/07/2017rules report cal.85
06/07/2017ordered to third reading rules cal.85
06/08/2017passed assembly
06/08/2017delivered to senate
06/08/2017REFERRED TO RULES
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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: A1986A
 
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-K 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-e 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-i 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--A
 
                               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  --  committee  discharged, bill amended, ordered
          reprinted as amended and recommitted to said committee
 
        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.
                                                                   LBD03306-02-7

        A. 1986--A                          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.  On or before the first day of February each year, the commissioner
    27  of agriculture and markets shall provide a written report to the  tempo-
    28  rary  president  of  the  senate,  speaker of the assembly, chair of the
    29  senate finance committee, chair of the assembly ways and  means  commit-
    30  tee,  chair  of  the senate agriculture committee, chair of the assembly
    31  agriculture committee, the state comptroller and the public. Such report
    32  shall include how the monies  of  the  fund  were  utilized  during  the
    33  preceding calendar year, and shall include:
    34    (a)  the amount of money dispersed from the fund and the award process
    35  used for such disbursements;
    36    (b) recipients of awards from the fund;
    37    (c) the amount awarded to each;
    38    (d) the purposes for which such awards were granted; and
    39    (e) a summary financial plan for such monies which shall include esti-
    40  mates of all receipts and all disbursements for the current and succeed-
    41  ing fiscal years, along with the actual results from  the  prior  fiscal
    42  year.
    43    4.  Moneys  of the fund shall be expended for the purposes of carrying
    44  out the provisions of section one hundred seventeen-a of the agriculture
    45  and markets law. Moneys shall be paid out of the fund on the  audit  and
    46  warrant of the state comptroller on vouchers approved by the commission-
    47  er  of agriculture and markets. Any interest received by the comptroller
    48  on moneys on deposit in the animal  population  control  fund  shall  be
    49  retained in and become part of such fund.
    50    § 4. This act shall take effect immediately.
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