S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4632
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 4, 2019
                                ___________
 
 Introduced by M. of A. ENGLEBRIGHT, PERRY -- Multi-Sponsored by -- M. of
   A.  GOODELL  --  read  once  and referred to the Committee on Ways and
   Means
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   establishing  a gift for home delivered meals for seniors on the busi-
   ness franchise and personal income  tax  forms  and  establishing  the
   senior wellness in nutrition 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-M  to
 read as follows:
   §  209-M. GIFT FOR HOME DELIVERED MEALS FOR SENIORS. 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 SENIOR WELLNESS IN NUTRITION FUND FOR THE PURPOSE OF PROVIDING  HOME
 DELIVERED  MEALS  TO  SENIORS.  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 BUSINESS FRANCHISE
 INCOME  TAX  RETURN, ENTITLED "MEALS ON WHEELS FOR SENIORS", TO ENABLE A
 TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING ANY OTHER  PROVISION
 OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDIT-
 ED  TO  THE SENIOR WELLNESS IN NUTRITION FUND AND SHALL ONLY BE USED FOR
 THOSE PURPOSES ENUMERATED IN SECTION NINETY-ONE-G OF THE  STATE  FINANCE
 LAW.
   §  2.  The tax law is amended by adding a new section 626-a to read as
 follows:
   § 626-A. GIFT FOR HOME DELIVERED MEALS FOR SENIORS. 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 SUPPORT OF
 THE  SENIOR WELLNESS IN NUTRITION FUND FOR THE PURPOSE OF PROVIDING HOME
 DELIVERED MEALS TO SENIORS. SUCH CONTRIBUTION  SHALL  BE  IN  ANY  WHOLE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08813-01-9

 A. 4632                             2
 
 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, ENTITLED "MEALS ON WHEELS FOR SENIORS", 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
 SENIOR WELLNESS IN NUTRITION FUND AND USED ONLY FOR THE PURPOSES ENUMER-
 ATED IN SECTION NINETY-ONE-G OF THE STATE FINANCE LAW.
   § 3. The state finance law is amended by adding a new section 91-g  to
 read as follows:
   §  91-G.  SENIOR WELLNESS IN NUTRITION FUND. 1. THERE IS HEREBY ESTAB-
 LISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE
 AND  THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "SENIOR WELLNESS
 IN NUTRITION 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-M AND SECTION SIX HUNDRED TWENTY-SIX-A OF THE TAX LAW,  AND
 ALL  OTHER MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY
 OTHER FUND OR SOURCE PURSUANT TO LAW.  NOTHING  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.
   3. MONIES OF THE FUND SHALL BE EXPENDED SOLELY FOR SENIOR WELLNESS  IN
 NUTRITION  PROGRAMS  APPROVED BY THE STATE OFFICE FOR THE AGING, FOR THE
 PURPOSE OF PROVIDING HOME DELIVERED MEALS TO SENIORS.
   4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
 THE  COMPTROLLER  ON  VOUCHERS APPROVED AND CERTIFIED BY THE DIRECTOR OF
 THE STATE OFFICE FOR THE AGING.
   5. TO THE EXTENT PRACTICABLE, THE DIRECTOR OF THE STATE OFFICE FOR THE
 AGING SHALL ENSURE THAT ALL MONIES RECEIVED DURING  A  FISCAL  YEAR  ARE
 EXPENDED PRIOR TO THE END OF SUCH 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 SENIOR WELLNESS IN NUTRITION FUND DURING THE PRECEDING CALENDAR YEAR
 AS THE RESULT OF REVENUE DERIVED PURSUANT TO SECTIONS TWO HUNDRED NINE-M
 AND SIX HUNDRED TWENTY-SIX-A OF THE TAX LAW.
   7. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE  DIRECTOR  OF
 THE  STATE  OFFICE  FOR  THE AGING 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  COMMIT-
 TEE,  CHAIR  OF THE SENATE COMMITTEE ON AGING, AND CHAIR OF THE ASSEMBLY
 AGING COMMITTEE.  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) RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH; AND
   (IV) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED.
   § 4. This act shall take effect immediately.