S T A T E   O F   N E W   Y O R K
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                                 6434--A
                                                        Cal. No. 244

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             March 24, 2015
                               ___________

Introduced  by  M. of A. ENGLEBRIGHT, GUNTHER, MARKEY, McDONALD, JOYNER,
  LINARES, ARROYO, DAVILA, HOOPER -- Multi-Sponsored  by  --  M.  of  A.
  SCHIMMINGER, THIELE -- read once and referred to the Committee on Ways
  and  Means  --  advanced  to  a  third  reading,  amended  and ordered
  reprinted, retaining its place on the order of third reading

AN ACT to amend the tax law and the state finance law,  in  relation  to
  providing  for  taxpayer gifts for diabetes research and education and
  establishing the diabetes research and education fund

  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 209-J to
read as follows:
  S 209-J. GIFT FOR DIABETES RESEARCH AND EDUCATION. EFFECTIVE  FOR  ANY
TAX  YEAR  COMMENCING  ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION, A
TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  SUPPORT  OF
THE  DIABETES RESEARCH AND EDUCATION FUND. SUCH CONTRIBUTION SHALL BE IN
ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX
OWED BY SUCH TAXPAYER. THE  COMMISSIONER  SHALL  INCLUDE  SPACE  ON  THE
CORPORATE  INCOME  TAX RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIB-
UTION.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  ALL   REVENUES
COLLECTED  PURSUANT  TO  THIS  SECTION SHALL BE CREDITED TO THE DIABETES
RESEARCH AND EDUCATION FUND AND SHALL BE USED ONLY  FOR  THOSE  PURPOSES
ENUMERATED IN SECTION EIGHTY-NINE-I OF THE STATE FINANCE LAW.
  S  2.  The tax law is amended by adding a new section 630-e to read as
follows:
  S 630-E. GIFT FOR DIABETES RESEARCH AND EDUCATION. EFFECTIVE  FOR  ANY
TAX  YEAR  COMMENCING ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION, AN
INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO  THE  DIABETES
RESEARCH  AND  EDUCATION  FUND.  SUCH CONTRIBUTION 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

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

                                                           LBD09812-02-6

A. 6434--A                          2

TAX RETURN TO ENABLE A TAXPAYER TO MAKE  SUCH  CONTRIBUTION.    NOTWITH-
STANDING  ANY  OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO
THIS SECTION SHALL BE CREDITED TO THE DIABETES  RESEARCH  AND  EDUCATION
FUND   AND   USED   ONLY   FOR  THOSE  PURPOSES  ENUMERATED  IN  SECTION
EIGHTY-NINE-I OF THE STATE FINANCE LAW.
  S 3. The state finance law is amended by adding a new section 89-i  to
read as follows:
  S  89-I.  DIABETES  RESEARCH  AND  EDUCATION  FUND. 1. THERE IS HEREBY
ESTABLISHED IN THE JOINT CUSTODY OF THE  COMMISSIONER  OF  TAXATION  AND
FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "DIABETES
RESEARCH AND EDUCATION FUND".
  2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT  TO  THE  PROVISIONS  OF  SECTION  TWO
HUNDRED  NINE-J  AND SECTION SIX HUNDRED THIRTY-E OF THE TAX LAW AND ALL
OTHER MONEYS 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 BE EXPENDED ONLY FOR DIABETES RESEARCH AND
EDUCATIONAL  PROJECTS.  AS  USED IN THIS SECTION, "DIABETES RESEARCH AND
EDUCATION PROJECTS" MEANS SCIENTIFIC RESEARCH OR  EDUCATIONAL  PROJECTS,
INCLUDING  DEMONSTRATION  AND  EDUCATION  GRANTS  FOR DIABETES EDUCATION
RESEARCH, WHICH ARE APPROVED BY THE DEPARTMENT OF HEALTH.
  4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
THE  COMPTROLLER  ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSIONER
OF HEALTH.
  5. TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF HEALTH SHALL  ENSURE
THAT  ALL MONIES RECEIVED DURING A FISCAL YEAR ARE EXPENDED PRIOR TO THE
END OF THAT FISCAL YEAR.
  S 4. This act shall take effect immediately.