New York Laws
Article 2 - Thoroughbred Racing and Breeding
254 - Resources of Fund.

(ii) The fund may direct a portion or portions of revenues allocated
in this paragraph and dedicated to a racing corporation licensed in
accordance with section two hundred five of this article to pari-mutuel
races at such track that are not restricted to New York-breds provided
that the revenues so allocated shall be used only to enrich any purses
awarded to New York-breds finishing first, second, third, fourth or
fifth in such non-restricted races.
* e. An amount as shall be determined by the fund but not in excess of
six percent to advance and promote breeding and raising of thoroughbreds
in this state by the publication and dissemination of information
relating thereto, and the encouragement of interest, including among
youth, in the breeding and raising of New York-breds, and to advance and
promote interest generally in agricultural pursuits.
* NB Effective until October 28, 2023
* e. An amount as shall be determined by the fund but not in excess of
five percent to advance and promote breeding and raising of
thoroughbreds in this state by the publication and dissemination of
information relating thereto, and the encouragement of interest,
including among youth, in the breeding and raising of New York-breds,
and to advance and promote interest generally in agricultural pursuits.
* NB Effective October 28, 2023
* f. An amount as shall be determined by the fund but not in excess of
five percent for the administration and management of the fund.
* NB Effective until October 28, 2023
* f. An amount as shall be determined by the fund but not in excess of
four percent for the administration and management of the fund.
* NB Effective October 28, 2023
g. An amount equal to two percent thereof for the promotion of equine
research through a fund of a land grant university within this state
with a regents approved veterinary college facility.
h. An amount as shall be determined by the fund for the care of
retired horses, provided, however, such amounts shall be allocated from
a dedicated account maintained by the fund supported by the collection

of fines assessed pursuant to section three hundred eighty-two of the
agriculture and markets law and contributions made pursuant to sections
two hundred nine-N and six hundred thirty-i of the tax law, and the fund
shall not be required to make any allocations for such purposes that are
in excess of the amount collected pursuant to those sections during the
preceding year. In making such allocations, the fund shall consider
whether the potential recipient organization is an accredited horse
retirement and rescue program. The gaming commission shall establish an
advisory board to consult the fund when making such allocations with
representatives of thoroughbred and standardbred owners and breeders,
and animal protection organizations with expertise in the care of
retired and rescued horses.
All moneys of the fund in excess of seventy-five thousand dollars on
hand at the end of each calendar year shall be apportioned between and
paid to the state and the regional off-track betting corporations based
on the level of contributions to such fund during the year by the racing
corporations and the regional off-track betting corporations,
respectively. Payment of such money to the state and such corporations,
respectively, shall be made by March fifteenth of the year following the
close of such calendar year.
That portion returned to the regional off-track betting corporations
shall be distributed prior to May first of such year to the
participating local governments within each region in the same
proportion as the net earnings of such corporation for the prior
calendar year were distributed.

Structure New York Laws