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.
Summary
This bill creates a new “rescued animals spay and neuter fund” in the state finance law and authorizes voluntary taxpayer contributions to that fund through check-off boxes on both corporate and personal income tax returns. Taxpayers could elect to contribute in whole-dollar amounts beginning with tax years starting on or after January 1, 2025, and those contributions would not reduce the taxpayer’s state tax liability.
The bill directs the Department of Taxation and Finance to collect the designated contributions and transfer them to the new fund, which would be jointly held by the Commissioner of Agriculture and Markets and the State Comptroller. The Commissioner of Agriculture and Markets would be responsible for promulgating rules, overseeing expenditures, and issuing an annual public report on fund receipts, disbursements, recipients, and uses. The money must be used for the purposes of section 117-a of the Agriculture and Markets Law, which relates to animal population control and spay/neuter-related programs.
Impact
The bill would amend the Tax Law and State Finance Law by adding new sections authorizing a charitable-style tax return check-off and establishing a dedicated special fund for rescued animals spay and neuter purposes. It would create a new revenue stream outside the general fund, with administrative and reporting duties assigned to the Department of Taxation and Finance, the Comptroller, and the Department of Agriculture and Markets. Affected parties include individual and corporate taxpayers who may choose to contribute, and animal welfare organizations or programs that could receive grants or support from the fund.
Sentiment
Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the bill appears to be a straightforward animal welfare measure with an administrative funding mechanism rather than a controversial policy change. The overall tone is supportive of rescue and population-control efforts for animals, with the bill framed as a voluntary contribution option rather than a tax increase. No recorded opposition, amendments, or divided votes are provided in the context.
Contention
The main potential point of contention is the use of a tax return check-off to fund a dedicated program, since such mechanisms can raise questions about administrative burden, fund effectiveness, and whether the state should rely on voluntary contributions rather than direct appropriations. Another possible issue is oversight of how the money is awarded and spent, though the bill addresses this by requiring annual reporting and Comptroller oversight. No specific opponents or supporters are identified in the provided materials.
Same As
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.
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.
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.