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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3184
SPONSOR: Rosenthal 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:
To create the rescued animals spay and neuter fund.
SUMMARY OF PROVISIONS:
Section 1. Amends the tax law by adding a new section 209-M permitting
taxpayers to elect, on their corporate income tax return forms, to
contribute to the rescued animals spay and neuter fund.
Section 2. Amends the tax law by adding a new section 630-h permitting
taxpayers to elect, on their personal income tax return forms to
contribute to the rescued animals spay and neuter fund.
Section 3, Amends the state finance law by adding a new section 95-j to
establish the rescued animals spay and neuter fund.
Section 4. Establishes effective date.
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:
2023-24: A.1552 - Referred to Ways and Means
2021-22: A.9859 - Referred to Ways and Means
EFFECTIVE DATE:
Effective immediately.
