New York State Assembly

 
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A02559 Summary:

A02559 Actions:

A02559 Committee Votes:

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:06/04/2019AYE/NAY:33/0  Action: Favorable refer to committee Rules        
Weinstein
Aye
Barclay
Aye
Lentol
Aye
Crouch
Aye
Schimminger
Aye
Fitzpatrick
Aye
Gantt
Excused
Hawley
Aye
Glick
Aye
Malliotakis
Aye
Nolan
Aye
Montesano
Aye
Pretlow
Aye
Ra
Aye
Perry
Aye
Blankenbush
Aye
Colton
Aye
Palmesano
Aye
Cook
Aye
Norris
Aye
Cahill
Aye
Aubry
Aye
Thiele
Aye
Cusick
Aye
Ortiz
Aye
Benedetto
Aye
Weprin
Aye
Rodriguez
Excused
Ramos
Aye
Braunstein
Aye
McDonald
Aye
Rozic
Aye
Simotas
Aye
Dinowitz
Aye
Miller
Aye

Committee:RULES   Chair:Gottfried      
DATE:06/11/2019AYE/NAY:25/0  Action: Favorable         
Heastie
Excused
Kolb
Aye
Gottfried
Aye
Crouch
Aye
Lentol
Aye
Finch
Aye
Gantt
Excused
Barclay
Aye
Nolan
Aye
Raia
Aye
Weinstein
Aye
Hawley
Aye
Ortiz
Aye
Giglio
Aye
Pretlow
Aye
Malliotakis
Aye
Cook
Aye
Glick
Aye
Aubry
Aye
Englebright
Aye
Dinowitz
Aye
Colton
Aye
Magnarelli
Aye
Perry
Aye
Paulin
Aye
Titus
Excused
Peoples-Stokes
Excused
Benedetto
Aye
Lavine
Excused
Lupardo
Aye
Zebrowski
Excused

A02559 Floor Votes:

A02559 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         2559--A
                                                                Cal. No. 114
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 23, 2019
                                       ___________
 
        Introduced  by  M.  of  A. GLICK, L. ROSENTHAL, M. G. MILLER, SEAWRIGHT,
          OTIS -- Multi-Sponsored by -- M. of A. COOK, GARBARINO, PERRY --  read
          once  and  referred to the Committee on Ways and Means -- ordered to a
          third reading, amended and ordered reprinted, retaining its  place  on
          the order of third reading
 
        AN  ACT  to  amend the tax law and the state finance law, in relation to
          providing a tax check-off box on personal  income  tax  and  corporate
          franchise tax returns for gifts to the New York state horse retirement
          and  rescue  fund;  and  directing the commissioner of agriculture and
          markets to compile a list of  approved  horse  retirement  and  rescue
          programs
 
          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-N  to
     2  read as follows:
     3    § 209-N. Gift for the New York state horse retirement and rescue fund.
     4  Effective  for any tax year commencing on or after the effective date of
     5  this section, a taxpayer in any taxable year may elect to contribute  to
     6  the support of the New York state horse retirement and rescue fund. Such
     7  contribution  shall  be  in any whole dollar amount and shall not reduce
     8  the amount of the state tax owed  by  such  taxpayer.  The  commissioner
     9  shall  include  space  on  the  corporate  income tax return to enable a
    10  taxpayer to make such contribution. Notwithstanding any other  provision
    11  of law, all revenues collected pursuant to this section shall be credit-
    12  ed  to  the New York state horse retirement and rescue fund and shall be
    13  used only for those purposes enumerated in section ninety-five-j of  the
    14  state finance law.
    15    §  2.  The tax law is amended by adding a new section 625-b to read as
    16  follows:
    17    § 625-b. Gift for the New York state horse retirement and rescue fund.
    18  Effective for any tax year commencing on or after the effective date  of
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05017-02-0
        A. 2559--A                          2
 
     1  this  section, a taxpayer in any taxable year may elect to contribute to
     2  the support of the New York state horse retirement and rescue fund. Such
     3  contribution shall be in any whole dollar amount and  shall  not  reduce
     4  the  amount  of  the  state  tax owed by such taxpayer. The commissioner
     5  shall include space on the  personal  income  tax  return  to  enable  a
     6  taxpayer  to make such contribution. Notwithstanding any other provision
     7  of law, all revenues collected pursuant to this section shall be credit-
     8  ed to the New York state horse retirement and rescue fund and  shall  be
     9  used  only for those purposes enumerated in section ninety-five-j of the
    10  state finance law.
    11    § 3. The state finance law is amended by adding a new section 95-j  to
    12  read as follows:
    13    §  95-j.  New York state horse retirement and rescue fund. 1. There is
    14  hereby established in the sole custody of the commissioner  of  taxation
    15  and  finance  a  special  fund  to be known as the "New York state horse
    16  retirement and rescue fund". Moneys in the fund shall be  kept  separate
    17  from and not commingled with other funds held in the sole custody of the
    18  commissioner of taxation and finance.
    19    2.  Such fund shall consist of all revenues received by the department
    20  of taxation and finance pursuant  to  the  provisions  of  sections  two
    21  hundred  nine-N  and  six  hundred  twenty-five-b of the tax law and all
    22  other moneys appropriated, credited, or  transferred  thereto  from  any
    23  other  fund  or  source pursuant to law.  Nothing contained herein shall
    24  prevent the state from receiving  grants,  gifts  or  bequests  for  the
    25  purposes of the fund as defined in this section and depositing them into
    26  the fund according to law.
    27    2-a. On or before the first day of February each year, the commission-
    28  er  of  agriculture  and  markets  shall provide a written report to the
    29  temporary president of the senate, speaker of the assembly, chair of the
    30  senate finance committee, chair of the assembly ways and  means  commit-
    31  tee, the state comptroller and the public. Such report shall include how
    32  the monies of the fund were utilized during the preceding calendar year,
    33  and shall include:
    34    (i)  the amount of money dispersed from the fund and the award process
    35  used for such disbursements;
    36    (ii) recipients of awards from the fund;
    37    (iii) the amount awarded to each;
    38    (iv) the purposes for which such awards were granted; and
    39    (v) 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    3.  The moneys in said account shall be retained by the fund and shall
    44  be payable from the fund by the commissioner of taxation and finance  on
    45  vouchers  certified  or  approved by the commissioner of agriculture and
    46  markets or his or her designee and only for the purposes  set  forth  in
    47  this section.
    48    4.  The  moneys  in  such  fund  shall  be expended for the purpose of
    49  supporting eligible horse retirement and rescue programs. Eligible horse
    50  retirement and rescue programs are those approved by the commissioner of
    51  agriculture and markets.
    52    § 4. The commissioner of agriculture and markets shall compile a  list
    53  of  approved  horse  retirement  and rescue programs eligible to receive
    54  funding from the New York state horse retirement and  rescue  fund.  The
    55  eligibility  of  a  rescue  program  shall  be determined based upon the
    56  economic sustainability of the rescue, the rescue's long term stability,
        A. 2559--A                          3
 
     1  the rescue's demonstration of an ongoing commitment to the  proper  care
     2  of  horses, and such other factors as the commissioner shall deem appro-
     3  priate after consultation with the farm bureau,  horse  breeder  associ-
     4  ations  and  societies  for  the  prevention  of cruelty to animals. All
     5  approved rescues must be non-profit organizations which  are  tax-exempt
     6  pursuant  to the provisions of section 501(c)(3) of the Internal Revenue
     7  Code.
     8    § 5. This act shall take effect January 1, 2021 and shall apply to all
     9  fiscal years commencing on and after that date.