S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3804--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 14, 2019
                                ___________
 
 Introduced  by Sens. MAY, RITCHIE -- read twice and ordered printed, and
   when printed to be committed to the Committee on Finance --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to  amend the state finance law and the tax law, in relation to
   establishing the New York farm to school and school garden fund
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  state finance law is amended by adding a new section
 97-ff to read as follows:
   § 97-FF. NEW YORK FARM TO SCHOOL AND SCHOOL GARDEN FUND. 1.  THERE  IS
 HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND THE
 COMMISSIONER OF TAXATION AND FINANCE A FUND TO BE KNOWN AS THE "NEW YORK
 FARM TO SCHOOL AND SCHOOL GARDEN FUND".
   2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
 OF TAXATION AND FINANCE, PURSUANT  TO  THE  PROVISIONS  OF  SECTION  SIX
 HUNDRED TWENTY-FIVE-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  SOLICITING
 AND  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 SHALL BE EXPENDED FOR THE PURPOSES OF ESTABLISH-
 ING SCHOOL GARDENS AND PURCHASING EQUIPMENT AND EDUCATIONAL MATERIALS TO
 PROMOTE STUDENTS' CONSUMPTION OF LOCAL PRODUCTS CONDUCTED IN COOPERATION
 WITH THE DEPARTMENT OF AGRICULTURE AND MARKETS. SUCH DEPARTMENT SHALL BE
 AUTHORIZED  TO  CREATE  FURTHER  CRITERIA  AND LIMITS ON SUCH FUNDING IF
 NECESSARY. MONEYS SHALL BE PAID OUT OF THE FUND ON THE AUDIT AND WARRANT
 OF THE STATE COMPTROLLER ON VOUCHERS APPROVED  BY  THE  COMMISSIONER  OF
 AGRICULTURE  AND  MARKETS.  ANY  INTEREST RECEIVED BY THE COMPTROLLER ON
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04048-02-9
              

 S. 3804--A                          2
 
 MONEYS ON DEPOSIT IN THE NEW YORK FARM TO SCHOOL AND SCHOOL GARDEN  FUND
 SHALL BE RETAINED IN AND BECOME PART OF SUCH FUND.
   4.  ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
 OF EDUCATION 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, CHAIRS OF THE
 SENATE COMMITTEES ON EDUCATION AND AGRICULTURE, CHAIRS OF  THE  ASSEMBLY
 AGRICULTURE  AND  EDUCATION  COMMITTEES,  THE  STATE COMPTROLLER 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 DISPERSED FROM THE FUND AND THE AWARD PROCESS
 USED FOR SUCH DISBURSEMENTS;
   (B) RECIPIENTS OF AWARDS FROM THE FUND;
   (C) THE AMOUNT AWARDED TO EACH;
   (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.
   §  2.  The tax law is amended by adding a new section 625-a to read as
 follows:
   § 625-A. GIFT FOR THE NEW YORK FARM TO SCHOOL AND SCHOOL GARDEN  FUND.
 AN  INDIVIDUAL  IN  ANY  TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE NEW
 YORK FARM TO SCHOOL AND SCHOOL GARDEN  FUND  TO  HELP  ESTABLISH  SCHOOL
 GARDENS  AND  PURCHASE  EQUIPMENT  AND  EDUCATIONAL MATERIALS TO PROMOTE
 STUDENTS' CONSUMPTION OF LOCAL PRODUCTS. THE 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 CONTRIB-
 UTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED
 PURSUANT TO THIS SECTION SHALL BE CREDITED  TO  THE  NEW  YORK  FARM  TO
 SCHOOL  AND  SCHOOL GARDEN FUND AND USED ONLY FOR THOSE PURPOSES ENUMER-
 ATED IN SECTION NINETY-SEVEN-FF OF THE STATE FINANCE LAW.
   § 3. This act shall take effect on the ninetieth day  after  it  shall
 have become a law.