S T A T E   O F   N E W   Y O R K
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                                  398--A
                                                          Cal. No. 36
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 9, 2017
                                ___________
 
 Introduced  by  M.  of  A.  GUNTHER,  L. ROSENTHAL, JAFFEE, SCHIMMINGER,
   RIVERA, PERRY, BRAUNSTEIN, MAYER, CURRAN -- read once and referred  to
   the Committee on Ways and Means -- ordered to a third reading, amended
   and ordered reprinted, retaining its place on the order of third read-
   ing
 
 AN  ACT  to  amend the tax law and the state finance law, in relation to
   ALS (Amyotrophic Lateral Sclerosis) research and education
 
   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-L to
 read as follows:
   § 209-L. GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
 YEAR  COMMENCING  ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND NINETEEN, A
 TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  SUPPORT  OF
 THE  NEW  YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) 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 CONTRIBUTION. NOTWITHSTANDING ANY
 OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS  SECTION
 SHALL  BE CREDITED TO THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND
 AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION  NINETY-
 FIVE-I OF THE STATE FINANCE LAW.
   §  2.  The tax law is amended by adding a new section 630-f to read as
 follows:
   § 630-F. GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
 YEAR  COMMENCING  ON  OR  AFTER JANUARY FIRST, TWO THOUSAND NINETEEN, AN
 INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  NEW  YORK
 STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD01854-02-8

 A. 398--A                           2
 
 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 NEW YORK STATE ALS RESEARCH AND EDUCATION FUND AND USED ONLY FOR
 THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-I OF THE STATE  FINANCE
 LAW.
   §  3. The state finance law is amended by adding a new section 95-i to
 read as follows:
   § 95-I. NEW YORK STATE ALS 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  NEW
 YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION
 FUND.
   2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
 PROVISIONS  OF  SECTIONS  TWO HUNDRED NINE-L AND SIX HUNDRED THIRTY-F OF
 THE TAX LAW, ALL REVENUES RECEIVED PURSUANT  TO  APPROPRIATIONS  BY  THE
 LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER-
 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. ANY INTEREST RECEIVED BY
 THE  COMPTROLLER  ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE RETAINED IN
 AND BECOME PART OF SUCH FUND.
   3. MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO  THE
 GREATER  NEW  YORK  ALS  ASSOCIATION AND THE ALS ASSOCIATION UPSTATE NEW
 YORK CHAPTER, NOT-FOR-PROFIT  CORPORATIONS  ESTABLISHED  IN  THIS  STATE
 WHICH  ARE  INCORPORATED  FOR THE PURPOSE OF ADVANCING AND FINANCING ALS
 RESEARCH AND EDUCATION PROJECTS, PROVIDED THAT MONEYS OF THE FUND  SHALL
 BE  EXPENDED  ONLY  IN SUPPORT OF THE GREATER NEW YORK ALS ASSOCIATION'S
 ALSA CERTIFIED TREATMENT CENTERS OF EXCELLENCE LOCATED IN NEW YORK STATE
 OR OTHERWISE IN SUPPORT OF THE GREATER NEW YORK ALS  ASSOCIATION'S  WORK
 IN NEW YORK STATE.
   4.  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 ALS RESEARCH AND EDUCATION FUND DURING  THE
 PRECEDING  CALENDAR  YEAR  AS  THE RESULT OF REVENUE DERIVED PURSUANT TO
 SECTIONS TWO HUNDRED NINE-L AND SIX HUNDRED THIRTY-F OF THE TAX LAW  AND
 FROM  ALL  OTHER SOURCES, AS WELL AS ALL DISBURSEMENTS FROM THE NEW YORK
 STATE ALS RESEARCH AND EDUCATION  FUND  DURING  THE  PRECEDING  CALENDAR
 YEAR.  THE COMPTROLLER SHALL EXPEND FUNDS IN THE YEAR IN WHICH THEY WERE
 DONATED TO THE EXTENT PRACTICABLE. IN THE EVENT THAT ANY SUCH FUNDS WERE
 NOT EXPENDED IN THE YEAR IN WHICH THEY  WERE  DONATED,  THE  COMPTROLLER
 SHALL  PROVIDE  JUSTIFICATION,  ALONG WITH A REMEDIAL PLAN TO ENSURE THE
 TIMELY AND EFFECTIVE USE OF THE FUNDS IN THE ANNUAL REPORT TO THE GOVER-
 NOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE  ASSEMBLY,  CHAIR
 OF THE SENATE FINANCE COMMITTEE AND CHAIR OF THE ASSEMBLY WAYS AND MEANS
 COMMITTEE.
   5.  AS  A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE GREATER NEW
 YORK ALS ASSOCIATION AND THE ALS ASSOCIATION UPSTATE  NEW  YORK  CHAPTER
 SHALL  AGREE  TO  ISSUE  AND  SHALL ISSUE, ON OR BEFORE THE FIRST DAY OF
 FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT  LIMITED  TO,  FINANCIAL
 STATEMENTS,  FINANCIAL  REPORTS  AND  REPORTS ON THE ISSUANCE OF GRANTS.
 SUCH REPORTS SHALL BE DELIVERED TO THE GOVERNOR AND THE  CHAIRS  OF  THE
 SENATE  FINANCE  COMMITTEE AND THE ASSEMBLY WAYS AND MEANS COMMITTEE AND

 A. 398--A                           3

 SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC.  SUCH  FINANCIAL  STATEMENTS
 AND REPORTS SHALL BE AUDITED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM.
   6.  MONEYS  SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW YORK ALS
 ASSOCIATION AND THE ALS  ASSOCIATION  UPSTATE  NEW  YORK  CHAPTER,  WITH
 SIXTY-FIVE  PERCENT OF MONEYS IN THE FUND TO BE ALLOCATED TO THE GREATER
 NEW YORK ALS ASSOCIATION AND THIRTY-FIVE PERCENT OF MONEYS IN  THE  FUND
 TO  BE  ALLOCATED  TO THE ALS ASSOCIATION UPSTATE NEW YORK CHAPTER ON AN
 ANNUAL BASIS, ON THE AUDIT AND WARRANT OF THE  COMPTROLLER  ON  VOUCHERS
 APPROVED BY THE COMPTROLLER.
   § 4. This act shall take effect immediately.