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

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  LARKIN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment 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
  authorizing a tax check-off for gifts to food banks

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

  Section  1.  The  tax  law is amended by adding a new section 625-a to
read as follows:
  S 625-A. GIFTS TO FOOD BANKS. EFFECTIVE FOR ANY TAXABLE YEAR  COMMENC-
ING  ON  OR  AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN, AN INDIVIDUAL IN
ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO  THE  STATE  GIFTS  TO  FOOD
BANKS  FUND FOR FINANCIAL SUPPORT FOR REGIONAL FOOD BANKS. SUCH CONTRIB-
UTION SHALL BE IN ANY WHOLE DOLLAR  AMOUNT  AND  SHALL  NOT  REDUCE  THE
AMOUNT  OF  STATE  TAX  OWED  BY SUCH INDIVIDUAL. 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 FOOD BANKS FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN
SECTION EIGHTY-TWO OF THE STATE FINANCE LAW.
  S 2. The state finance law is amended by adding a new  section  82  to
read as follows:
  S  82. GIFTS TO FOOD BANKS FUND. 1. THERE IS HEREBY ESTABLISHED IN THE
SOLE CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE A SPECIAL  FUND
TO  BE KNOWN AS THE "GIFTS TO FOOD BANKS FUND". MONIES IN THE FUND SHALL
BE KEPT SEPARATE FROM AND NOT COMMINGLED WITH OTHER FUNDS  HELD  IN  THE
SOLE CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE.

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

                                                           LBD04216-04-4

S. 946--A                           2

  2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE  PURSUANT  TO  THE  PROVISIONS  OF  SECTION  SIX
HUNDRED  TWENTY-FIVE-A  OF THE TAX LAW AND ALL OTHER MONEY APPROPRIATED,
CREDITED, OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE  PURSUANT
TO  LAW.  NOTHING IN THIS SECTION SHALL PREVENT THE STATE FROM RECEIVING
GRANTS, GIFTS OR BEQUESTS FOR THE PURPOSES OF THE  FUND  AS  DEFINED  IN
THIS SECTION AND DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
  3.  MONIES  OF THE FUND SHALL, AFTER APPROPRIATION BY THE LEGISLATURE,
BE MADE AVAILABLE TO THE OFFICE OF TEMPORARY AND  DISABILITY  ASSISTANCE
FOR  GRANTS  TO REGIONAL FOOD BANKS, ORGANIZED TO SERVE SPECIFIC REGIONS
OF THE STATE, THAT GENERALLY COLLECT AND REDISTRIBUTE FOOD DONATIONS  TO
ORGANIZATIONS  SERVING PERSONS IN NEED. MONIES SHALL BE PAYABLE FROM THE
FUND BY THE COMMISSIONER OF TAXATION AND FINANCE ON VOUCHERS APPROVED BY
THE COMMISSIONER OF TEMPORARY AND DISABILITY ASSISTANCE. THE COMMISSION-
ER OF TEMPORARY AND DISABILITY ASSISTANCE  SHALL  PROMULGATE  RULES  AND
REGULATIONS NECESSARY FOR THE DISTRIBUTION OF SUCH GRANTS.
  S 3. This act shall take effect immediately.