S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9044
 
                             I N  S E N A T E
 
                               June 14, 2018
                                ___________
 
 Introduced  by  Sen.  MURPHY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   providing  for  taxpayer  gifts for military families and establishing
   the military relief 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-L to
 read as follows:
   § 209-L. GIFT FOR  MILITARY  FAMILIES.  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  MILI-
 TARY  FAMILY RELIEF 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.    NOTWITH-
 STANDING  ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO
 THIS SECTION SHALL BE CREDITED TO THE MILITARY FAMILY  RELIEF  FUND  AND
 SHALL   BE   USED   ONLY   FOR  THOSE  PURPOSES  ENUMERATED  IN  SECTION
 EIGHTY-NINE-I OF THE STATE FINANCE LAW.
   § 2. Part 2 of article 22 of the tax law is amended by  adding  a  new
 section 630-f to read as follows:
   §  630-F.  GIFT  FOR  MILITARY  FAMILIES.  EFFECTIVE  FOR ANY TAX YEAR
 COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND EIGHTEEN, AN INDIVID-
 UAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  MILITARY  FAMILY
 RELIEF  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  OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL
 BE CREDITED TO THE MILITARY FAMILY RELIEF FUND AND USED ONLY  FOR  THOSE
 PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-I OF THE STATE FINANCE LAW.
   §  3. The state finance law is amended by adding a new section 89-i to
 read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD08364-03-8

 S. 9044                             2
 
   § 89-I. MILITARY FAMILY RELIEF 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 "MILITARY FAMILY RELIEF
 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-L  AND SECTION SIX HUNDRED THIRTY-F OF THE TAX LAW AND ALL
 OTHER MONEYS 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 FUND
 AND DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
   3. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR THE AID  OF  MILITARY
 FAMILIES.  SUCH  MONIES  MAY  BE  USED TO PROVIDE ASSISTANCE TO MILITARY
 FAMILIES FOR HOUSING, CLOTHING, FOOD, MEDICAL  SERVICES,  UTILITIES,  OR
 ANY OTHER RELATED NECESSITY OF DAILY LIVING. THE NEW YORK STATE DIRECTOR
 OF  VETERANS'  AFFAIRS  SHALL  ESTABLISH CRITERIA FOR DETERMINING WHO IS
 ELIGIBLE TO RECEIVE ASSISTANCE PURSUANT TO THIS FUND.
   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 TAXATION AND FINANCE.
   5. TO THE EXTENT PRACTICABLE, THE NEW YORK STATE DIRECTOR OF VETERANS'
 AFFAIRS SHALL ENSURE THAT ALL MONIES RECEIVED ARE  EXPENDED  WITHIN  ONE
 CALENDAR YEAR FROM THE DATE ON WHICH THEY ARE RECEIVED.
   6.  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  MILITARY  FAMILY  RELIEF 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.
   7.  ON  OR  BEFORE  THE  FIRST DAY OF FEBRUARY EACH YEAR, THE NEW YORK
 STATE DIRECTOR OF VETERANS' AFFAIRS 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 VETERANS, HOMELAND  SECURITY
 AND  MILITARY AFFAIRS, CHAIR OF THE ASSEMBLY VETERANS AFFAIRS COMMITTEE,
 AND THE PUBLIC. SUCH REPORT SHALL INCLUDE  HOW THE MONIES  OF  THE  FUND
 WERE UTILIZED DURING THE PRECEDING CALENDAR YEAR AND SHALL INCLUDE:
   (I) THE AMOUNT OF MONEY DISPERSED FROM THE FUND;
   (II) THE RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH RECIPIENT;
   (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.
   § 4. This act shall take effect immediately.