S T A T E   O F   N E W   Y O R K
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                                 6577--A
    Cal. No. 590

                            I N  S E N A T E

                            January 27, 2016
                               ___________

Introduced  by  Sen.  MURPHY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Veterans, Homeland Securi-
  ty and Military Affairs -- reported favorably from said committee  and
  committed  to the Committee on Finance -- reported favorably from said
  committee, ordered to first and second  report,  ordered  to  a  third
  reading,  passed  by  Senate  and delivered to the Assembly, recalled,
  vote reconsidered, restored to  third  reading,  amended  and  ordered
  reprinted, retaining its place in the order of third reading

AN  ACT to amend the tax law, in relation to establishing business fran-
  chise and personal income tax gifts for state veterans' homes; and  to
  amend the state finance law, in relation to establishing the veterans'
  home assistance 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 NEW YORK STATE VETERANS' HOMES. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO  THOUSAND  SEVENTEEN,
ANY  TAXPAYER  IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE VETER-
ANS' HOME ASSISTANCE FUND. SUCH  CONTRIBUTION  SHALL  BE  IN  ANY  WHOLE
DOLLAR  AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH
TAXPAYER. THE COMMISSIONER SHALL INCLUDE SPACE ON THE  CORPORATE  INCOME
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 VETERANS' HOME ASSISTANCE FUND AND
USED  ONLY  FOR  THOSE  PURPOSES ENUMERATED IN SECTION EIGHTY-ONE OF THE
STATE FINANCE LAW.
  S 2. The tax law is amended by adding a new section 627-c to  read  as
follows:
  S  627-C.  GIFT  FOR NEW YORK STATE VETERANS' HOMES. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO  THOUSAND  SEVENTEEN,
AN  INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE VETER-
ANS' HOME ASSISTANCE FUND. SUCH  CONTRIBUTION  SHALL  BE  IN  ANY  WHOLE
DOLLAR  AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                      [ ] is old law to be omitted.
                                                           LBD13704-03-6

S. 6577--A                          2

INDIVIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL  INCOME
TAX RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTAND-
ING  ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS
SECTION SHALL BE CREDITED TO THE VETERANS' HOME ASSISTANCE FUND AND USED
ONLY  FOR  THOSE  PURPOSES ENUMERATED IN SECTION EIGHTY-ONE OF THE STATE
FINANCE LAW.
  S 3. The state finance law is amended by adding a new  section  81  to
read as follows:
  S  81.  VETERANS' HOME ASSISTANCE 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 "VETERANS'  HOME  ASSIST-
ANCE FUND".
  2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT TO  THE  PROVISIONS  OF  SECTIONS  TWO
HUNDRED  NINE-J  AND  SIX HUNDRED TWENTY-SEVEN-C OF THE TAX LAW, AND ALL
OTHER MONEYS APPROPRIATED, 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
AGGREGATE  OF  THE  AMOUNTS  OF  MONEYS COLLECTED AND DEPOSITED INTO THE
VETERANS' HOME ASSISTANCE FUND PURSUANT TO SECTIONS TWO  HUNDRED  NINE-J
AND  SIX  HUNDRED  TWENTY-SEVEN-C  OF  THE  TAX LAW AND ALL OTHER MONEYS
RECEIVED AND DEPOSITED INTO SUCH FUND FROM GRANTS,  GIFTS  AND  BEQUESTS
DURING  THE IMMEDIATELY PRECEDING CALENDAR YEAR. 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 OF FEBRUARY EACH 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 AMOUNT OF MONIES
DEPOSITED INTO THE VETERANS' HOME ASSISTANCE FUND DURING THE IMMEDIATELY
PRECEDING CALENDAR YEAR AS THE RESULT OF REVENUES COLLECTED PURSUANT  TO
SECTIONS  TWO  HUNDRED  NINE-J AND SIX HUNDRED TWENTY-SEVEN-C OF THE TAX
LAW, AND FROM ALL GRANTS, GIFTS AND BEQUESTS TO SUCH FUND.
  4. MONEYS OF THE FUND SHALL BE EXPENDED ONLY FOR THE CARE AND  MAINTE-
NANCE OF VETERANS' HOMES OPERATED BY AGENCIES OF THE STATE, AND SHALL BE
DISBURSED  EQUALLY  EACH STATE FISCAL YEAR TO EACH OF THE FOLLOWING FIVE
VETERANS' HOMES: THE STATE HOME FOR VETERANS  AND  THEIR  DEPENDENTS  AT
OXFORD,  THE  STATE HOME FOR VETERANS IN THE CITY OF NEW YORK, THE STATE
HOME FOR VETERANS AT BATAVIA, THE STATE HOME FOR  VETERANS  AT  MONTROSE
AND THE LONG ISLAND STATE VETERANS HOME AT STONY BROOK UNIVERSITY.
  5.  MONEYS  SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY  THE  COMMISSIONER
OF HEALTH, FOR VETERANS' HOMES OPERATED BY THE DEPARTMENT OF HEALTH, AND
BY THE COMMISSIONER OF EDUCATION, FOR THE VETERANS' HOME OPERATED BY THE
STATE UNIVERSITY OF NEW YORK.
  6. MONEYS IN THE VETERANS' HOME ASSISTANCE FUND SHALL BE KEPT SEPARATE
AND  SHALL NOT BE COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY OF THE
COMMISSIONER OF TAXATION AND FINANCE AND/OR THE COMPTROLLER.
  7. ON OR BEFORE THE FIRST OF FEBRUARY EACH YEAR, THE  COMMISSIONER  OF
HEALTH  SHALL PROVIDE A WRITTEN 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

S. 6577--A                          3

THE FUND WERE UTILIZED DURING THE  PRECEDING  CALENDAR  YEAR  AND  SHALL
INCLUDE:
  (A)  THE AMOUNT OF MONEY DISPERSED FROM THE FUND AND THE AWARD PROCESS
USED FOR SUCH DISBURSEMENTS;
  (B) THE RECIPIENTS OF AWARDS FROM THE FUND;
  (C) THE AMOUNT AWARDED TO EACH;
  (D) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED; AND
  (E) 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. This act shall take effect immediately.