S T A T E O F N E W Y O R K
________________________________________________________________________
9663
I N A S S E M B L Y
March 28, 2016
___________
Introduced by M. of A. GOODELL -- Multi-Sponsored by -- M. of A.
BARCLAY, BLANKENBUSH, BRABENEC, BUTLER, CORWIN, CROUCH, CURRAN,
DenDEKKER, DiPIETRO, FINCH, FITZPATRICK, FRIEND, GIGLIO, GOTTFRIED,
GRAF, HAWLEY, JOHNS, KEARNS, LOPEZ, LUPINACCI, MALLIOTAKIS, McDONOUGH,
McKEVITT, McLAUGHLIN, MONTESANO, MURRAY, OAKS, PALMESANO, PALUMBO, RA,
RAIA, SALADINO, SIMANOWITZ, STEC, TENNEY, WALTER, WOZNIAK -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law and the state finance law, in relation to
tax check-off boxes on personal income tax return forms; and to repeal
certain provisions of the tax law relating thereto
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 623 to read
as follows:
S 623. GIFT ON PERSONAL INCOME TAX FORMS. EFFECTIVE FOR ANY TAX YEAR
COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, AN INDIVID-
UAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO ANY CHARITABLE ORGAN-
IZATION REGISTERED WITH THE ATTORNEY GENERAL OF THE STATE. THE CONTRIB-
UTION SHALL BE IN 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.
S 2. Sections 625, 626, 627, 627-a, 627-b, 628, 629, 629-a, 630,
630-a, 630-b 630-c, 630-d as added by chapter 420 of the laws of 2015,
and 630-d as added by chapter 483 of the laws of 2015, of the tax law
are REPEALED.
S 3. Paragraphs 1 and 1-a of subdivision (a) of section 83 of the
state finance law, paragraph 1 as amended by chapter 512 of the laws of
1994, and paragraph 1-a as added by chapter 453 of the laws of 2015, are
amended to read as follows:
1. The conservation fund shall consist of all moneys belonging to the
state received by the department of environmental conservation from the
sale of licenses for hunting, for trapping, and for fishing, all moneys
received in actions for penalties under articles eleven and thirteen of
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11695-02-6
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the environmental conservation law and subdivision two of section
71-1929 of the environmental conservation law, or upon the settlement or
compromise thereof, all fines for violation of any of the provisions of
articles eleven and thirteen of the environmental conservation law, all
moneys arising out of the operation of real property under the jurisdic-
tion of the division of fish and wildlife in the department of environ-
mental conservation heretofore or hereafter acquired by the state of New
York, and from any concessions thereon and from any leases thereof,
including moneys received from the sale thereof when authorized by law,
all moneys received from leases or rentals of shellfish grounds in the
marine and coastal district, [all moneys from gifts for fish and wild-
life management pursuant to section six hundred twenty-five of the tax
law,] moneys received by the department of environmental conservation
from the sale of limited edition prints of fish and wildlife paintings,
as authorized by paragraph t of subdivision two of section 3-0301 of the
environmental conservation law, all moneys received from the reimburse-
ment provided for in paragraph b of subdivision seven of section 8-0109
of the environmental conservation law, and all other moneys arising out
of the application of any provisions of articles eleven and thirteen of
the environmental conservation law. These moneys, after appropriation by
the legislature, and within the amounts set forth and for the several
purposes specified, shall be available to the department of environ-
mental conservation for the care, management, protection and enlargement
of the fish, game and shell fish resources of the state and for the
promotion of public fishing and shooting. In the accomplishment of these
objects the moneys made available hereunder shall be devoted to the
purchase or acquisition of lands, lands under water, waters, or rights
therein as required, to payment for personal service, for maintenance
and operation, and for new construction and permanent betterments, and
to all other proper expenses of the department of environmental conser-
vation in the administration and enforcement of the provisions of arti-
cles eleven and thirteen of the environmental conservation law.
1-a. On or before the first day of February each year, the commission-
er of the department of environmental conservation shall provide a writ-
ten report to the temporary president of the senate, speaker of the
assembly, chair of the senate finance committee, chair of the assembly
ways and means committee, chair of the senate committee on health, chair
of the assembly health committee, the state comptroller and the public.
Such report shall include how the monies of the fund [received pursuant
to section six hundred twenty-five of the tax law] were utilized during
the preceding calendar year, and shall include:
(i) the amount of money dispersed from the fund and the award process
used for such disbursements;
(ii) recipients of awards from the fund;
(iii) the amount awarded to each;
(iv) the purposes for which such awards were granted; and
(v) a summary financial plan for such monies which shall include esti-
mates of all receipts and all disbursements for the current and succeed-
ing fiscal years, along with the actual results from the prior fiscal
year.
S 4. Subdivision 2 of section 84 of the state finance law, as added by
chapter 394 of the laws of 1995, is amended to read as follows:
2. Such fund shall consist of all revenues received [from the imple-
mentation of section six hundred twenty-six of the tax law, accounted
for separately and from all of the moneys credited or transferred there-
to] from any [other] fund or source pursuant to law. Moneys deposited
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in the fund shall be held in interest bearing accounts in public deposi-
tories as prescribed by state statutes, and may be invested or rein-
vested in such securities as are approved by the state treasurer. Inter-
est or other income earned on moneys deposited into the fund, and any
moneys which moneys deposited into the fund and any moneys which may be
appropriated or otherwise become available for the purposes of the fund,
shall be credited to and deposited in the fund for use as set forth in
this section.
S 5. Subdivisions 2 and 2-a of section 97-yy of the state finance law,
as amended by chapter 385 of the laws of 2007, are amended to read as
follows:
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-D [and section six hundred twenty-seven] of the tax law,
all moneys collected pursuant to section four hundred four-q of the
vehicle and traffic law, as added by chapter five hundred twenty-eight
of the laws of nineteen hundred ninety-nine, and all other moneys appro-
priated, credited, or transferred thereto from any other fund or source
pursuant to law. For each state fiscal year, there shall be appropriated
to the fund by the state, in addition to all other moneys required to be
deposited into such fund, an amount equal to the amounts of monies
collected and deposited into the fund pursuant to [sections] SECTION two
hundred nine-D [and six hundred twenty-seven] of the tax law and section
four hundred four-q of the vehicle and traffic law, as added by chapter
five hundred twenty-eight of the laws of nineteen hundred ninety-nine,
and the amounts of moneys received and deposited into the fund from
grants, gifts and bequests during the preceding calendar year, as certi-
fied by the comptroller. Nothing contained herein 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.
2-a. On or before the first day of February each year, the comptroller
shall certify to the governor, temporary president of the senate, speak-
er of the assembly, chair of the senate finance committee and chair of
the assembly ways and means committee, the amount of money deposited in
the breast cancer research and education fund during the preceding
calendar year as the result of revenue derived pursuant to [sections]
SECTION two hundred nine-D [and six hundred twenty-seven] of the tax law
and section four hundred four-q of the vehicle and traffic law, as added
by chapter five hundred twenty-eight of the laws of nineteen hundred
ninety-nine, and from grants, gifts and bequests.
S 6. Subdivisions 2 and 3 of section 97-mmmm of the state finance law,
as added by section 2 of part W of chapter 57 of the laws of 2013, are
amended to read as follows:
2. Such fund shall consist of all revenues received by the department
of taxation and finance, pursuant to the provisions of [sections]
SECTION two hundred-nine-H [and six hundred twenty-seven-a] 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 soliciting and 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. On or before the first day of February of each calendar year, the
comptroller shall certify to the governor, the temporary president of
the senate, the speaker of the assembly, the chair of the senate finance
committee and the chair of the assembly ways and means committee, the
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amount of money deposited in the veterans remembrance and cemetery main-
tenance and operation fund during the preceding calendar year as the
result of revenue derived pursuant to [sections] SECTION two hundred
nine-H [and six hundred twenty-seven-a] of the tax law, and from all
grants, gifts and bequests.
S 7. Subdivision 2 of section 92-w of the state finance law, as
amended by chapter 579 of the laws of 1997, is amended to read as
follows:
2. The fund shall consist of all monies transferred to such fund
pursuant to law, all monies required by any provision of law to be paid
into or credited to the fund[, all moneys from gifts pursuant to section
six hundred twenty-eight of the tax law] and any interest earnings which
may accrue from the investment of monies in the fund. Nothing contained
herein 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.
S 8. Subdivisions 2 and 2-a of section 89-e of the state finance law,
subdivision 2 as amended and subdivision 2-a as added by chapter 359 of
the laws of 2002, are amended to read as follows:
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-nine of the tax law and], all [other] moneys appropri-
ated, credited, or transferred thereto from any [other] fund or source
pursuant to law. [For each state fiscal year, there shall be appropri-
ated to the fund by the state, in addition to all other moneys required
to be deposited into such fund, an amount equal to the amounts of monies
collected and deposited into the fund pursuant to section six hundred
twenty-nine of the tax law during the preceding calendar year, as certi-
fied by the comptroller.] Nothing contained herein 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.
2-a. On or before the first day of February each year, the comptroller
shall certify to the governor, temporary president of the senate, speak-
er of the assembly, chair of the senate finance committee and chair of
the assembly ways and means committee, the amount of money deposited in
the Alzheimer's research fund during the preceding calendar year [as the
result of revenue derived pursuant to section six hundred twenty-nine of
the tax law].
S 9. Subdivision 2 of section 95-h of the state finance law, as added
by chapter 422 of the laws of 2015, is amended to read as follows:
2. Such fund shall consist of all revenues received pursuant to [the
provisions of section six hundred twenty-nine-a of the tax law, all
revenues received pursuant to] appropriations by the legislature, and
all moneys appropriated, credited or transferred thereto from any other
fund or source pursuant to law. [No moneys credited to such fund pursu-
ant to section six hundred twenty-nine-a of the tax law shall be deemed
to authorize the reduction of the amount of monies otherwise appropri-
ated by the state for the purpose of eliminating the stigma attached to
mental illness.]
S 10. Subdivision 2 and paragraph (a) of subdivision 4 of section 95-e
of the state finance law, as amended by section 7 of part A of chapter
60 of the laws of 2014, are amended to read as follows:
2. Such fund shall consist of all revenues received pursuant to the
provisions of section four hundred four-q of the vehicle and traffic
law, as added by chapter five hundred twenty-eight of the laws of nine-
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teen hundred ninety-nine, and [sections] SECTION two hundred nine-E [and
six hundred thirty] of the tax law, all revenues received pursuant to
appropriations by the legislature, and all moneys appropriated, credit-
ed, or transferred thereto from any other fund or source pursuant to
law. For each state fiscal year, there shall be appropriated to the fund
by the state, in addition to all other moneys required to be deposited
into such fund, an amount equal to the amounts of monies collected and
deposited into the fund pursuant to section four hundred four-q of the
vehicle and traffic law, as added by chapter five hundred twenty-eight
of the laws of nineteen hundred ninety-nine, and [sections] SECTION two
hundred nine-E [and six hundred thirty] of the tax law during the
preceding calendar year, as certified by the comptroller. Nothing
contained herein 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. Any interest received by
the comptroller on moneys on deposit in such fund shall be retained in
and become part of such fund.
(a) On or before the first day of February each year, the comptroller
shall certify to the governor, temporary president of the senate, speak-
er of the assembly, chair of the senate finance committee and chair of
the assembly ways and means committee, the amount of money deposited by
source in the New York State prostate and testicular cancer research and
education fund during the preceding calendar year as the result of
revenue derived pursuant to section four hundred four-q of the vehicle
and traffic law, as added by chapter five hundred twenty-eight of the
laws of nineteen hundred ninety-nine, and [sections] SECTION two hundred
nine-E [and six hundred thirty] of the tax law and from all other sourc-
es.
S 11. Subdivision 2 of section 79 of the state finance law, as added
by chapter 753 of the laws of 2005, is amended to read as follows:
2. Such fund shall consist of all revenues received by the department
of taxation and finance pursuant to the provisions of [sections] SECTION
two hundred nine-F [and six hundred thirty-a] of the tax law and all
other money appropriated, credited, or transferred thereto from any
other fund or source pursuant to law. Nothing contained herein 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.
S 12. Subdivision 2 of section 99-q of the state finance law, as added
by chapter 490 of the laws of 2009, is amended to read as follows:
2. Such fund shall consist of all revenues received by the department
of taxation and finance, pursuant to the provisions of [sections]
SECTION two hundred nine-G [and six hundred thirty-b] of the tax law and
all other moneys appropriated, credited, or transferred thereto from any
other fund or source pursuant to law. Nothing contained 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. Any interest received by the comptroller on
moneys on deposit in such fund shall be retained in and become part of
such fund.
S 13. Subdivision 2 of section 99-u of the state finance law, as added
by section 2 of part GG of chapter 59 of the laws of 2013, is amended to
read as follows:
2. Such fund shall consist of all [revenues received by the department
of taxation and finance, pursuant to the provisions of section six
hundred thirty-c of the tax law and all other] moneys appropriated ther-
A. 9663 6
eto from any other fund or source pursuant to law. Nothing contained 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.
S 14. Subdivision 2 of section 97-llll of the state finance law, as
added by chapter 420 of the laws of 2015, is amended to read as follows:
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-I [and section six hundred thirty-d] of the tax law, and
all other moneys appropriated, credited or transferred thereto from any
other fund or source pursuant to law. Nothing contained 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.
S 15. Subdivision 2 of section 95-e of the state finance law, as
amended by chapter 483 of the laws of 2015, is amended to read as
follows:
2. Such fund shall consist of all revenues received pursuant to the
provisions of section four hundred four-v of the vehicle and traffic
law, as added by chapter three hundred one of the laws of two thousand
four, [all revenues received pursuant to section six hundred thirty-d of
the tax law] and all other moneys appropriated, credited, or transferred
thereto from any other fund or source pursuant to law. Nothing contained
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.
S 16. This act shall take effect immediately.