NY State Senate Bill 2009-S2456

Senate Bill S2456

2009-2010 Legislative Session

Allows taxpayers to contribute to the tuition assistance program on personal income tax forms

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 26, 2010	print number 2456a
Apr 26, 2010	amend and recommit to investigations and government operations
Jan 06, 2010	referred to investigations and government operations
Feb 20, 2009	referred to investigations and government operations

Bill Amendments

Original

A (Active)

co-Sponsors

2009-S2456 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add Art 22 Part 2 §630-c, Tax L; add §81, St Fin L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S1050
2013-2014: S1608
2015-2016: S558
2017-2018: S2241
2019-2020: S4898

2009-S2456 - Summary

Allows taxpayers to contribute to the tuition assistance program fund on personal income tax forms; establishes the gifts to the tuition assistance program fund.

2009-S2456 - Sponsor Memo

2009-S2456 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2456

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 20, 2009
                               ___________

Introduced  by  Sens. PARKER, ONORATO -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and Government Operations

AN  ACT  to  amend the tax law and the state finance law, in relation to
  allowing taxpayers to contribute to the tuition assistance program  on
  personal income tax returns

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Part 2 of article 22 of the tax law is amended by adding  a
new section 630-b to read as follows:
  S  630-B.  GIFTS  TO THE TUITION ASSISTANCE PROGRAM. EFFECTIVE FOR ANY
TAXABLE YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TEN,  AN
INDIVIDUAL  IN  ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE GIFTS TO
THE TUITION ASSISTANCE PROGRAM FUND ESTABLISHED IN SECTION EIGHTY-ONE OF
THE STATE FINANCE LAW. SUCH CONTRIBUTION SHALL BE IN  ANY  WHOLE  DOLLAR
AMOUNT  AND  SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH INDI-
VIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME  TAX
RETURN  TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION.  NOTWITHSTANDING
ANY OTHER PROVISION OF LAW  ALL  REVENUES  COLLECTED  PURSUANT  TO  THIS
SECTION SHALL BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM
FUND;  USED  IN ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE
TUITION ASSISTANCE PROGRAM; AND USED FOR ONLY THOSE PURPOSES  ENUMERATED
IN SECTION SIX HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
  S  2.  The  state finance law is amended by adding a new section 81 to
read as follows:
  S 81. GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND. 1. THERE IS HEREBY
ESTABLISHED IN THE JOINT  CUSTODY  OF  THE  STATE  COMPTROLLER  AND  THE
COMMISSIONER  OF  TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN AS THE
GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02415-01-9

S. 2456                             2

  2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE DEPARTMENT OF
TAXATION AND FINANCE FROM GIFTS TO THE TUITION ASSISTANCE PROGRAM PURSU-
ANT TO SECTION SIX HUNDRED THIRTY-B OF THE TAX LAW.
  3.  MONEYS IN SUCH FUND SHALL BE KEPT SEPARATELY FROM AND SHALL NOT BE
COMMINGLED WITH ANY OTHER MONEYS IN  THE  CUSTODY  OF  THE  STATE  COMP-
TROLLER.
  4.  SUCH  MONEYS,  AFTER  APPROPRIATION  BY  THE LEGISLATURE, SHALL BE
AVAILABLE TO THE PRESIDENT  OF  THE  NEW  YORK  STATE  HIGHER  EDUCATION
SERVICES  CORPORATION FOR THE DISTRIBUTION OF TUITION ASSISTANCE PROGRAM
AWARDS.   NOTWITHSTANDING ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUES
COLLECTED  PURSUANT TO SECTION SIX HUNDRED THIRTY-B OF THE TAX LAW SHALL
BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND, USED IN
ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE TUITION ASSIST-
ANCE PROGRAM AND USED FOR ONLY THOSE PURPOSES ENUMERATED IN SECTION  SIX
HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
  5. THE MONEYS IN SUCH FUND SHALL BE APPROPRIATED AND PAID OUT ON AUDIT
AND  WARRANT OF THE COMPTROLLER ON THE CERTIFICATION OF THE COMMISSIONER
OF EDUCATION OR SUCH OTHER OFFICER OR EMPLOYEE OR OFFICERS OR  EMPLOYEES
AS  SUCH  COMPTROLLER AND SUCH COMMISSIONER SHALL AUTHORIZE TO MAKE SUCH
REQUISITIONS.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
taxable years occurring on or after such date.

co-Sponsors

2009-S2456A (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add Art 22 Part 2 §630-c, Tax L; add §81, St Fin L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S1050
2013-2014: S1608
2015-2016: S558
2017-2018: S2241
2019-2020: S4898

2009-S2456A (ACTIVE) - Summary

Allows taxpayers to contribute to the tuition assistance program fund on personal income tax forms; establishes the gifts to the tuition assistance program fund.

2009-S2456A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2456A

 TITLE OF BILL :
An act to amend the tax law and the state finance law, in relation to
allowing taxpayers to contribute to the tuition assistance program on
personal income tax returns


 PURPOSE :
To create a pathway for New York State taxpayers to make a
contribution through their income tax returns to the tuition
assistance program (TAP).

 SUMMARY OF PROVISIONS :
Section 1. Part 2 of article 22 of the tax law is amended by adding a
new section 630-b. This Section would allow for a contribution to
(TAP) and amend the New York State tax forms for such a contribution.

Section 2 of the bill adds a new section 80 to allow for the New York
State Comptroller to set up a special fund for TAP contributions and
be delivered to the Education Department.

 EXISTING LAW :
Not applicable.

 JUSTIFICATION :

The Tuition Assistance Program is a valuable necessity to our students
in New York State. Allowing for New York State taxpayers and residents
the ability to contribute to this fund would strengthen its own
revenue as well as the New York State Budget. In a time where
education is fragile but so badly depended on, now is not the time to
cut our educational programs. Studies show that our student's bachelor
degrees now have the equivalency of what a high school diploma did 25
years ago. Our Higher Education programs should be first and foremost.
This bill would give all New York taxpayers the chance to join in
making New York education a priority.

 LEGISLATIVE HISTORY :
2006: S.640
2008: S.4528

 FISCAL IMPLICATIONS :
It is estimated that there would be a minimal administrative cost to
the New York State Department of Taxation and Finance.

 LOCAL FISCAL IMPLICATIONS :
Not applicable.

 EFFECTIVE DATE :
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply taxable years
occurring on or after such date.

2009-S2456A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2456--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 20, 2009
                               ___________

Introduced  by  Sens. PARKER, ONORATO, SAMPSON -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations -- recommitted to the  Committee  on
  Investigations  and  Government  Operations  in accordance with Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend the tax law and the state finance law, in relation to
  allowing taxpayers to contribute to the tuition assistance program  on
  personal income tax returns

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Part 2 of article 22 of the tax law is amended by adding  a
new section 630-c to read as follows:
  S  630-C.  GIFTS  TO THE TUITION ASSISTANCE PROGRAM. EFFECTIVE FOR ANY
TAXABLE YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND  ELEVEN,
AN  INDIVIDUAL  IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE GIFTS
TO THE TUITION ASSISTANCE PROGRAM FUND ESTABLISHED IN SECTION EIGHTY-ONE
OF THE STATE FINANCE LAW. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR
AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY  SUCH  INDI-
VIDUAL.  THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME TAX
RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION.   NOTWITHSTANDING
ANY  OTHER  PROVISION  OF  LAW  ALL  REVENUES COLLECTED PURSUANT TO THIS
SECTION SHALL BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM
FUND; USED IN ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING  UNDER  THE
TUITION  ASSISTANCE PROGRAM; AND USED FOR ONLY THOSE PURPOSES ENUMERATED
IN SECTION SIX HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
  S 2. The state finance law is amended by adding a new  section  81  to
read as follows:
  S 81. GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND. 1. THERE IS HEREBY
ESTABLISHED  IN  THE  JOINT  CUSTODY  OF  THE  STATE COMPTROLLER AND THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02415-03-0

S. 2456--A                          2

COMMISSIONER OF TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN  AS  THE
GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND.
  2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE DEPARTMENT OF
TAXATION AND FINANCE FROM GIFTS TO THE TUITION ASSISTANCE PROGRAM PURSU-
ANT TO SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW.
  3.  MONEYS IN SUCH FUND SHALL BE KEPT SEPARATELY FROM AND SHALL NOT BE
COMMINGLED WITH ANY OTHER MONEYS IN  THE  CUSTODY  OF  THE  STATE  COMP-
TROLLER.
  4.  SUCH  MONEYS,  AFTER  APPROPRIATION  BY  THE LEGISLATURE, SHALL BE
AVAILABLE TO THE PRESIDENT  OF  THE  NEW  YORK  STATE  HIGHER  EDUCATION
SERVICES  CORPORATION FOR THE DISTRIBUTION OF TUITION ASSISTANCE PROGRAM
AWARDS.   NOTWITHSTANDING ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUES
COLLECTED  PURSUANT TO SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW SHALL
BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND, USED IN
ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE TUITION ASSIST-
ANCE PROGRAM AND USED FOR ONLY THOSE PURPOSES ENUMERATED IN SECTION  SIX
HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
  5. THE MONEYS IN SUCH FUND SHALL BE APPROPRIATED AND PAID OUT ON AUDIT
AND  WARRANT OF THE COMPTROLLER ON THE CERTIFICATION OF THE COMMISSIONER
OF EDUCATION OR SUCH OTHER OFFICER OR EMPLOYEE OR OFFICERS OR  EMPLOYEES
AS  SUCH  COMPTROLLER AND SUCH COMMISSIONER SHALL AUTHORIZE TO MAKE SUCH
REQUISITIONS.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
taxable years occurring on or after such date.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S2456

Share this bill

Sponsored By

Kevin S. Parker

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

co-Sponsors

George Onorato

John L. Sampson

2009-S2456 - Details

2009-S2456 - Summary

2009-S2456 - Sponsor Memo

2009-S2456 - Bill Text download pdf

co-Sponsors

George Onorato

John L. Sampson

2009-S2456A (ACTIVE) - Details

2009-S2456A (ACTIVE) - Summary

2009-S2456A (ACTIVE) - Sponsor Memo

2009-S2456A (ACTIVE) - Bill Text download pdf

Comments