S T A T E   O F   N E W   Y O R K
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                                 1034--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  M.  of  A. HEASTIE, COLTON, BOYLAND, WEISENBERG, CRESPO,
  CAHILL, MILLMAN, PERRY, HOOPER, RIVERA -- Multi-Sponsored by -- M.  of
  A.  COOK, GIGLIO, GLICK, LUPINACCI, SALADINO, SCHIMEL, SWEENEY, TITONE
  -- read once and referred to the Committee on Ways and Means -- recom-
  mitted to the Committee on Ways and Means in accordance with  Assembly
  Rule  3,  sec.  2  --  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-d to read as follows:
  S 630-D. GIFTS TO THE TUITION ASSISTANCE PROGRAM.  EFFECTIVE  FOR  ANY
TAXABLE YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN,
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:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02778-03-4
              

A. 1034--A                          2

  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.
  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-D 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-D 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.