S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7208
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 12, 2019
                                ___________
 
 Introduced  by M. of A. BLAKE -- 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
   the non-profit organization financial 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  630-h  to
 read as follows:
   §  630-H. GIFT FOR CERTAIN NON-PROFIT ORGANIZATIONS. EFFECTIVE FOR ANY
 TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND NINETEEN, AN
 INDIVIDUAL AND/OR BUSINESS IN ANY TAXABLE YEAR MAY ELECT  TO  CONTRIBUTE
 TO  THE NON-PROFIT ORGANIZATION FINANCIAL RELIEF FUND. SUCH CONTRIBUTION
 SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE  AMOUNT  OF
 STATE TAX OWED BY SUCH INDIVIDUAL OR BUSINESS UNLESS OTHERWISE PERMITTED
 UNDER  APPLICABLE  LAW.  THE  COMMISSIONER  SHALL  INCLUDE  SPACE ON THE
 PERSONAL INCOME AND BUSINESS INCOME TAX RETURNS 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
 NON-PROFIT  ORGANIZATION  FINANCIAL  RELIEF  FUND  AND USED ONLY FOR THE
 PURPOSES ENUMERATED IN SECTION NINETY-NINE-FF OF THE STATE FINANCE LAW.
   § 2. The state finance law is amended by adding a new section 99-ff to
 read as follows:
   § 99-FF. NON-PROFIT ORGANIZATION FINANCIAL RELIEF FUND. 1.   THERE  IS
 HEREBY  ESTABLISHED  IN  JOINT  CUSTODY  OF  THE  STATE COMPTROLLER, THE
 COMMISSIONER OF TAXATION AND FINANCE, AND THE COMMISSIONER  OF  LABOR  A
 SPECIAL  FUND  TO  BE  KNOWN  AS  THE "NON-PROFIT ORGANIZATION FINANCIAL
 RELIEF FUND".
   2. THE NON-PROFIT ORGANIZATION FINANCIAL RELIEF FUND SHALL CONSIST  OF
 REVENUES RECEIVED BY THE DEPARTMENT OF TAXATION AND FINANCE, PURSUANT TO
 THE  PROVISIONS  OF SECTION SIX HUNDRED THIRTY-H OF THE TAX LAW, AND ALL
 OTHER MONEYS COLLECTED THEREFOR, OR  MONEYS  APPROPRIATED,  CREDITED  OR
 TRANSFERRED  THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW.  FOR
 EACH STATE FISCAL YEAR IN WHICH THERE IS A COVERED  LAPSE  IN  APPROPRI-
 ATIONS,  AS  DEFINED  IN  PARAGRAPH  (B)  OF  SUBDIVISION  THREE OF THIS
              

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10807-01-9

 A. 7208                             2

 SECTION, THERE SHALL BE APPROPRIATED TO THE FUND BY THE STATE, AN AMOUNT
 EQUAL TO THE AMOUNTS OF MONEYS COLLECTED AND  DEPOSITED  INTO  THE  FUND
 PURSUANT TO SECTION SIX HUNDRED THIRTY-H OF THE TAX LAW, AND THE AMOUNTS
 OF  MONEYS  RECEIVED  AND DEPOSITED INTO THE FUND FROM GRANTS, GIFTS AND
 BEQUESTS DURING THE PRECEDING CALENDAR YEAR, AS CERTIFIED BY  THE  COMP-
 TROLLER.  FOR  ALL  OTHER  STATE  FISCAL YEARS, THE STATE SHALL HAVE THE
 RIGHT TO APPROPRIATE ADDITIONAL MONEYS TO THE EXTENT  REASONABLY  NECES-
 SARY  TO  CARRY  OUT  THE  PURPOSES OF THE FUND. NOTHING IN THIS SECTION
 SHALL PREVENT THE STATE FROM SOLICITING AND RECEIVING GRANTS,  GIFTS  OR
 BEQUESTS  FOR  THE PURPOSES OF THE FUND AS SET FORTH IN THIS SECTION AND
 DEPOSITING THEM INTO THE FUND IN ACCORDANCE WITH APPLICABLE LAW.
   3. THE DEPARTMENT OF LABOR SHALL ADMINISTER THE FUND, AND SHALL DEVEL-
 OP AND IMPLEMENT RULES  AND  PROCEDURES,  INCLUDING  RULES  RELATING  TO
 ELIGIBILITY  FOR  AND  DISBURSEMENT  OF  AWARDS, FOR PROVIDING FINANCIAL
 RELIEF TO  A  QUALIFIED  NON-PROFIT  ORGANIZATION  FROM  THE  FUND.  FOR
 PURPOSES  OF  THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING
 MEANINGS: (A) A "QUALIFIED NON-PROFIT ORGANIZATION" SHALL  MEAN  A  NON-
 PROFIT  ORGANIZATION,  AS  DEFINED  IN  SUBDIVISION  ONE OF SECTION FIVE
 HUNDRED SIXTY-THREE OF THE LABOR LAW, THAT DOES NOT RECEIVE FUNDING FROM
 THE UNITED STATES GOVERNMENT AS A RESULT OF A COVERED LAPSE IN APPROPRI-
 ATIONS, AND (B) A "COVERED LAPSE IN APPROPRIATIONS" SHALL MEAN ANY LAPSE
 IN APPROPRIATIONS BY THE UNITED STATES  GOVERNMENT  THAT  BEGINS  ON  OR
 AFTER DECEMBER TWENTY-SECOND, TWO THOUSAND EIGHTEEN.
   4. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE DEPARTMENT OF
 LABOR  SHALL  PROVIDE  A  WRITTEN  REPORT TO THE GOVERNOR, THE TEMPORARY
 PRESIDENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY, THE CHAIR  OF  THE
 SENATE  COMMITTEE  ON  LABOR, AND THE CHAIR OF THE ASSEMBLY COMMITTEE ON
 LABOR. SUCH REPORT SHALL BE MADE AVAILABLE TO THE PUBLIC ON THE  DEPART-
 MENT OF LABOR'S WEBSITE. SUCH REPORT SHALL INCLUDE HOW THE MONEYS OF THE
 FUND WERE UTILIZED DURING THE PRECEDING CALENDAR YEAR AND SHALL INCLUDE:
   (A) THE AMOUNT OF MONEY DISPERSED 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 MONEYS 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.
   5. ON OR BEFORE THE FIRST DAY OF FEBRUARY OF EACH CALENDAR  YEAR,  THE
 COMPTROLLER  SHALL  CERTIFY  TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF
 THE SENATE, THE SPEAKER OF THE ASSEMBLY, THE CHAIR OF THE SENATE COMMIT-
 TEE ON LABOR, AND THE CHAIR OF THE  ASSEMBLY  COMMITTEE  ON  LABOR,  THE
 AMOUNT  OF  MONEY  DEPOSITED  IN  THE  NON-PROFIT ORGANIZATION FINANCIAL
 RELIEF FUND DURING THE PRECEDING CALENDAR YEAR AS A RESULT OF THE REVEN-
 UE DERIVED PURSUANT TO SECTION SIX HUNDRED THIRTY-H OF THE TAX LAW,  AND
 FROM ALL GRANTS, GIFTS AND BEQUESTS.
   6.  MONEYS  OF THE FUND SHALL BE EXPENDED ONLY FOR PURPOSES OF COMPEN-
 SATING A QUALIFIED NON-PROFIT ORGANIZATION AS DETERMINED BY THE  DEPART-
 MENT OF LABOR.
   7.  MONEYS  SHALL  BE PAID OUT OF THE FUND ON THE AUDIT AND WARRANT OF
 THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE DEPARTMENT  OF
 LABOR.  ANY  INTEREST RECEIVED BY THE COMPTROLLER ON DEPOSIT IN THE NON-
 PROFIT ORGANIZATION FINANCIAL RELIEF  FUND  SHALL  BE  RETAINED  IN  AND
 BECOME PART OF SUCH FUND.
   § 3. This act shall take effect immediately.