S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1474
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2017
                                ___________
 
 Introduced by Sens. CARLUCCI, ADDABBO, STEWART-COUSINS -- read twice and
   ordered  printed, and when printed to be committed to the Committee on
   Investigations and Government Operations
 
 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-K  to
 read as follows:
   §  209-K.  GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR ANY TAX
 YEAR COMMENCING ON OR AFTER JANUARY  FIRST,  TWO  THOUSAND  EIGHTEEN,  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-e to  read  as
 follows:
   §  630-E.  GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR ANY TAX
 YEAR COMMENCING ON OR AFTER JANUARY FIRST,  TWO  THOUSAND  EIGHTEEN,  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
 SHALL INCLUDE SPACE ON THE  PERSONAL  INCOME  TAX  RETURN  TO  ENABLE  A
 TAXPAYER TO MAKE SUCH CONTRIBUTION.  NOTWITHSTANDING ANY OTHER PROVISION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01854-01-7

 S. 1474                             2
 
 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-K AND SIX HUNDRED THIRTY-E 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-K AND SIX HUNDRED THIRTY-E 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
 SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC.  SUCH  FINANCIAL  STATEMENTS
 AND REPORTS SHALL BE AUDITED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM.

 S. 1474                             3
 
   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.