New York A 3184: Creates the rescued animals spay and neuter fund

Bill Text

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A03184 Summary:

BILL NOA03184 

&nbsp

SAME ASSAME AS S03297

&nbsp

SPONSORRosenthal

&nbsp

COSPNSR

&nbsp

MLTSPNSR

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Add §§209-R & 630-m, Tax L; add §95-l, St Fin L

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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.

Go to top A03184 Actions:

BILL NOA03184 

&nbsp

01/23/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03184 Committee&nbspVotes:

Go to topA03184 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA03184 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3184

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 23, 2025
 ___________

 Introduced by M. of A. ROSENTHAL -- 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-R to
 2 read as follows:
 3 § 209-R. Gift for rescued animals protection. Effective for any tax
 4 year commencing on or after January first, two thousand twenty-five, 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-l of the state finance law.
 14 § 2. The tax law is amended by adding a new section 630-m to read as
 15 follows:
 16 § 630-m. Gift for rescued animals protection. Effective for any tax
 17 year commencing on or after January first, two thousand twenty-five, 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.
 LBD03761-01-5

 A. 3184 2

 1 fund and shall be used only for those purposes enumerated in section
 2 ninety-five-l of the state finance law.
 3 § 3. The state finance law is amended by adding a new section 95-l to
 4 read as follows:
 5 § 95-l. 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-R and six
 14 hundred thirty-m 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-R and six hundred thirty-m 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 t