What's happening
This bill allows New York taxpayers to voluntarily contribute to a new fund supporting the spaying and neutering of rescued animals.
Why it matters
Enables direct taxpayer support for animal welfare. by allowing individuals and corporations to contribute any whole-dollar amount to the spay/neuter fund via their state tax returns, providing a new, voluntary funding stream for animal population control.
Ensures transparency and accountability. through a requirement for annual public reports detailing how much money was collected, how it was awarded, who received the funds, and for what purposes, promoting trust in the use of donated contributions.
Creates a dedicated, protected fund. (managed jointly by the state comptroller and commissioner of agriculture and markets) that can only be used for purposes outlined in the Agriculture and Markets Law, ensuring that donations cannot be diverted to unrelated state expenses.
Encourages broader support for spay/neuter efforts. by allowing not just tax return donations, but also legislative appropriations and private gifts or bequests, potentially increasing the total resources available to address pet overpopulation and support rescued animals.
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Who cares
Individual and corporate taxpayers
The bill would let them make voluntary, whole-dollar contributions through their income tax returns without reducing their state tax owed.
Department of Agriculture and Markets
Its commissioner would jointly oversee the fund, approve payment vouchers, issue any necessary rules and report annually on awards and finances.
Department of Taxation and Finance
The bill would require contribution spaces on personal and corporate income tax returns and annual reporting of designated amounts to the state comptroller.
State comptroller
The comptroller would share custody of the fund, transfer designated tax contributions into it and audit and authorize payments.
Headline styles
Create Animal Spay Fund
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Print number 608a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Fund Spay Neuter Rescued Animals
In Senate Committee · Investigations And Government Operations · Sponsor Joseph Lentol
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
608--A
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sens. BOYLE, SEPULVEDA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- 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 Assembly, do enact as follows:
Section 1. The tax law is amended by adding a new section 209-n to read as follows:
§ 209-n. Gift for rescued animals protection. Effective for any tax year commencing on or after January first, two thousand twenty, 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. Notwithstanding 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-j of the state finance law.
§ 2. The tax law is amended by adding a new section 630-h to read as follows:
§ 630-h. Gift for rescued animals protection. Effective for any tax year commencing on or after January first, two thousand twenty, 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04453-03-0
S. 608--A 2
individual. The commissioner shall include space on the personal income tax return to enable an individual to make such contribution. Notwithstanding 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-j of the state finance law.
§ 3. The state finance law is amended by adding a new section 95-j to read as follows:
§ 95-j. 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-n and six hundred thirty-h 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-n and six hundred thirty-h 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 temporary president of the senate, speaker of the assembly, chair of the senate finance committee, chair of the assembly ways and means committee, 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 estimates of all receipts and all disbursements for the current and succeeding 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 commissioner 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.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
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
Purpose or general idea of bill
This bill creates the rescued animals spay and neuter fund.
Summary of provisions
Section 1. The tax law is amended by adding a new section 209-M permit- ting taxpayers to elect, on their corporate income tax return forms, to contribute to the rescued animals spay and neuter fund.
Section 2. The tax law is amended by adding a new section 630-h permit- ting taxpayers to elect, on their personal income tax return forms to contribute to the rescued animals spay and neuter fund.
Section 3. The state finance law is amended by adding a new section 95-j to establish the rescued animals spay and neuter fund. Section 4. This act will take effect immediately.
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
A.1434 of 2003-04 A.2436 of 2005-06 A.2131-A of 2007-08 A.4318 of 2009-10 A.484 of 2011-12 A.1333-A of 2013-14 A.596-A of 2015-16 A.1986-B same as S.610-B
Effective date
Effective immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.