NY A00484

Establishes a "Rescued Animals Spay and Neuter Fund" under joint custody of the Commissioner of Agriculture and Markets and the State Comptroller, effective for tax years beginning January 1, 2012.

Allows individual and corporate taxpayers to voluntarily contribute any whole dollar amount to the fund through check-off boxes on personal and corporate income tax returns without reducing their tax liability.

Directs all revenues collected from tax return contributions to the fund, along with any legislative appropriations, grants, gifts, or bequests.

Requires the Department of Taxation and Finance to report annually to the State Comptroller the amounts designated for the fund, which shall then be transferred.

Limits fund expenditures to purposes enumerated in Section 117-A of the Agriculture and Markets Law, with payments made on vouchers approved by the Commissioner of Agriculture and Markets.