S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1118--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2019
                                ___________
 
 Introduced  by  M.  of  A. M. G. MILLER -- read once and referred to the
   Committee on Ways and Means --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN  ACT  to  amend the tax law and the state finance law, in relation to
   gifts for the support  of  congressional  chartered  veterans  service
   organizations
 
   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  630-g  to
 read as follows:
   §  630-G.  GIFT TO THE CONGRESSIONAL CHARTERED VETERANS SERVICE ORGAN-
 IZATIONS FUND. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY
 FIRST, TWO THOUSAND NINETEEN, AN INDIVIDUAL MAY ELECT TO  CONTRIBUTE  TO
 THE  CONGRESSIONAL CHARTERED VETERANS SERVICE ORGANIZATIONS FUND CREATED
 PURSUANT TO SECTION NINETY-NINE-HH OF THE  STATE  FINANCE  LAW  FOR  THE
 SUPPORT  OF  CONGRESSIONAL CHARTERED VETERANS SERVICE ORGANIZATIONS, WHO
 HELP ASSIST VETERANS IN GAINING ACCESS TO THE UNITED  STATES  DEPARTMENT
 OF  VETERANS  AFFAIRS BENEFITS AND THE NEW YORK STATE DIVISION OF VETER-
 ANS' SERVICES BENEFITS THEY ARE ENTITLED TO. SUCH CONTRIBUTION SHALL  BE
 IN  ANY  WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF 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 REVENUE COLLECTED PURSU-
 ANT  TO THIS SECTION SHALL BE CREDITED TO THE FUND AND USED ONLY FOR THE
 PURPOSES OF THE CONGRESSIONAL CHARTERED VETERANS SERVICE ORGANIZATIONS.
   § 2. The state finance law is amended by adding a new section 99-hh to
 read as follows:
   § 99-HH. CONGRESSIONAL CHARTERED VETERANS SERVICE ORGANIZATIONS  FUND.
 1. THERE IS HEREBY CREATED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER
 AND  THE  COMMISSIONER OF TAXATION AND FINANCE A FUND TO BE KNOWN AS THE
 "CONGRESSIONAL CHARTERED VETERANS SERVICE ORGANIZATIONS FUND". MONIES IN
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00329-05-9

 A. 1118--A                          2
 
 THE FUND SHALL BE KEPT SEPARATE FROM AND NOT COMMINGLED WITH OTHER FUNDS
 HELD IN THE SOLE CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE.
   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-G OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED, CRED-
 ITED,  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.
   3. MONEYS OF THE FUND MAY BE INVESTED BY THE  STATE  COMPTROLLER,  AND
 INCOME FROM THE INVESTMENTS OF MONEYS DEPOSITED TO THIS FUND PURSUANT TO
 SECTION  SIX HUNDRED THIRTY-G OF THE TAX LAW SHALL BE CREDITED SOLELY TO
 THIS FUND.
   4. MONIES OF THE FUND SHALL, AFTER APPROPRIATION BY  THE  LEGISLATURE,
 BE  MADE  AVAILABLE TO THE  DIVISION OF VETERANS' SERVICES FOR GRANTS TO
 CONGRESSIONAL CHARTERED VETERANS SERVICE ORGANIZATIONS WHO  HELP  ASSIST
 VETERANS  IN  GAINING ACCESS TO THE UNITED STATES DEPARTMENT OF VETERANS
 AFFAIRS BENEFITS AND THE NEW YORK STATE DIVISION OF  VETERANS'  SERVICES
 BENEFITS  THEY ARE ENTITLED TO. THE NEW YORK STATE DIRECTOR OF VETERANS'
 SERVICES SHALL  PROMULGATE  RULES  AND  REGULATIONS  NECESSARY  FOR  THE
 DISTRIBUTION OF SUCH GRANTS.
   5. TO THE EXTENT PRACTICABLE, THE DIRECTOR OF VETERANS' SERVICES SHALL
 ENSURE  THAT ALL MONEYS RECEIVED DURING A FISCAL YEAR ARE EXPENDED PRIOR
 TO THE END OF THAT FISCAL YEAR.
   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  CONGRESSIONAL  CHARTERED VETERANS SERVICE ORGANIZATIONS FUND DURING
 THE PRECEDING CALENDAR YEAR AS THE RESULT OF REVENUE DERIVED PURSUANT TO
 SECTION SIX HUNDRED THIRTY-G OF THE TAX LAW  AND  ANY  INCOME  GENERATED
 FROM  INVESTMENTS OF THE MONEYS IN THE FUND IN  ACCORDANCE WITH SUBDIVI-
 SION THREE OF THIS SECTION.
   7. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR. THE  DIRECTOR  OF
 THE  DIVISION  OF VETERANS'   SERVICES 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 VETERANS, HOMELAND SECURITY AND MILITARY
 AFFAIRS COMMITTEE, 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:
   (A) THE AMOUNT OF MONEY DISBURSED FROM THE FUND;
   (B) THE RECIPIENTS OF AWARDS FROM THE FUND;
   (C) THE AMOUNT AWARDED TO EACH RECIPIENT;
   (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.
   § 3. This act shall take effect immediately.