NY State Senate Bill 2019-S6898

Senate Bill S6898

2019-2020 Legislative Session

Relates to allowing taxpayers to make a gift to the adoption access fund on their personal income tax returns

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Archive: Last Bill Status - Stricken

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Aug 11, 2020	recommit, enacting clause stricken
Jan 08, 2020	referred to budget and revenue
Dec 11, 2019	referred to rules

co-Sponsors

2019-S6898 (ACTIVE) - Details

Law Section:: Tax Law
Laws Affected:: Add §630-h, amd §612, Tax L; add §99-hh, St Fin L

2019-S6898 (ACTIVE) - Summary

Allows taxpayers to make a gift to the adoption access fund on their personal income tax returns; establishes the adoption access fund; allows for a tax deduction for gifts made to the adoption access fund.

2019-S6898 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S6898
 
SPONSOR: JACOBS
TITLE OF BILL:

An act to amend the tax law and the state finance law, in relation to
allowing taxpayers to make a gift to the adoption access fund on their
personal income tax returns

 
PURPOSE:

To amend the tax law and the state finance law, in relation to allowing
taxpayers to make a gift to the Adoption Access Fund on their personal
income tax returns

 
SUMMARY OF PROVISIONS:

Section 1 of the bill amends the tax law by adding new section 630-h to
create the "Adoption Access Fund" and require that an option be included
on all New York State personal income tax forms, enabling taxpayers to
contribute all or a portion of their tax refunds to the Adoption Access
Fund.

Section 2 establishes the Adoption Access Fund, a fund consisting
entirely of all revenue received pursuant to the provisions of Section
630-h of the tax law, and all other monies appropriated, credited or
transferred thereto from any other source pursuant to law. I n addition,
the Office of the State Comptroller (OSC) must certify an annual report
to the Governor, Temporary President of the Senate, Speaker of the
Assembly, the Chair of the Senate Finance Committee and the Chair of the
Assembly Ways and Means Committee regarding the amount of money deposit-
ed in the Adoption Access Fund during the preceding calendar year, as a
result of revenue obtained pursuant to section 630-h of the tax law and
from any donations, grants, gifts and bequests. Monies within the fund
will be disbursed to not-for-profit entities that provide support to
individuals and families in need of adoption services. The Commissioner
of OCFS is required to promulgate rules and regulations to establish an
application process and form(s) for authorized adoption agencies and
voluntary adoption agencies to utilize. Access to funds will be made
available to adoption agencies serving all areas of the state.

Section 3 of the bill amends section 612 of state tax law to enable
taxpayers to use such a contribution to decrease their adjusted gross
income and tax liability in the following fiscal year.

Section 4: This act shall take effect immediately.

 
JUSTIFICATION:

Raising children is something that many individuals and families strong-
ly hope for. Sadly, it is not uncommon for people to struggle with
having children. For these individuals and their families, the ability
to adopt a child to raise in a loving home is their only viable option.

Despite this deep desire for many New Yorkers to adopt a child, the
National Council for Adoption (NCFA) reports a sizeable decline in the
number of adoptions throughout the U.S. in recent years. In 2007, there
were an estimated 133,737 adoptions, in 2014 that number fell to
110,373, a decrease of more than 17%. A sharp decline in intercountry
adoptions accounts for most of this decrease, but the re has also been a
decrease in related adoptions. In its 2017-18 Annual Report, Planned
Parenthood stated that their organization made less than one (1) refer-
ral to an adoption agency, per every 117-abortion services performed.
NCFA estimates that only about one per cent of all women that utilize
the services of both pro-life and pro-choice pregnancy centers are
referred to adoption agencies.

In order to promote adoption in our country, the NCFA strongly advocates
for tax incentives, such as the federal adoption tax credit.  We must do
more to encourage adoption in New York and providing an option to donate
to a pro-adoption fund on NYS income tax forms will signify that our
state values and supports adoption. In addition, contributions made to
the Adoption Access Fund can be included on a taxpayer's state income
taxes as a deduction, and to lower one's tax liability in the following
taxable year. Currently, there a re 19 invaluable programs and funds
that New Yorkers are able to donate to by simply checking an option on
their state income tax for ms. Available programs for tax refund
donations include "Return a Gift to Wildlife," "Breast Cancer Research,"
the "World Trade Center Memorial" and the "Mental Illness Anti-Stigma"
funds. This bill would add the "Adoption Access Fund" to this list of
voluntary contribution options provided on state personal income forms.

According to the Office of Children and Family Services (OCFS), there
are more than 130 adoption agencies in New York State. There are also
approximately 70 authorized voluntary agencies operating in our state
that assist those seeking to adopt. To ensure that the proceeds from the
Adoption Access Fund are distributed properly, the Commissioner of OCFS
will be required to promulgate rules and regulations to establish an
application process by which authorized adoption agencies may apply for
and receive monies by demonstrating specific financial needs related to
their efforts to assist New Yorkers with adoption. In addition, the OCFS
Commissioner must see to it that monies are distributed to adoption
agencies in an equitable manner, so that agencies serving all regions of
New York State have the opportunity to apply for and receive funding.
This bill would establish the "Adoption Access Fund," to which New York
taxpayers would be allowed to contribute all or a portion of their
personal income tax refunds. The proceeds of the "Adoption Access Fund"
would be provided to those pro-adoption organizations and adoption agen-
cies recognized in our state that so generously assist those individuals
and families seeking to adopt and raise children in loving homes.

 
LEGISLATIVE HISTORY:

New bill

 
FISCAL IMPLICATIONS:

To be determined

 
LOCAL FISCAL IMPLICATIONS:

None

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S6898 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6898
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             December 11, 2019
                                ___________
 
 Introduced  by  Sen.  JACOBS -- 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
   allowing taxpayers to make a gift to the adoption access fund on their
   personal income tax returns

   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 TO THE ADOPTION ACCESS FUND. EFFECTIVE FOR ANY TAX YEAR
 COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-ONE, AN  INDI-
 VIDUAL  IN  ANY  TAXABLE  YEAR  MAY  ELECT TO CONTRIBUTE TO THE ADOPTION
 ACCESS FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT.  THE
 COMMISSIONER  SHALL  INCLUDE  SPACE ON THE PERSONAL INCOME TAX RETURN TO
 ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION. THE COMMISSIONER SHALL ALSO
 ENSURE THAT A DESCRIPTION OF THE ADOPTION ACCESS FUND IS INCLUDED WITHIN
 THE TAX FORM PREPARATION INSTRUCTION BOOKLET. NOTWITHSTANDING ANY  OTHER
 PROVISION  OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL
 BE CREDITED TO THE ADOPTION ACCESS FUND AND SHALL BE USED ONLY FOR THOSE
 PURPOSES ENUMERATED IN SECTION NINETY-NINE-HH OF THE STATE FINANCE LAW.
   § 2. The state finance law is amended by adding a new section 99-hh to
 read as follows:
   § 99-HH. ADOPTION ACCESS FUND. 1. THERE IS HEREBY ESTABLISHED  IN  THE
 JOINT  CUSTODY  OF THE COMPTROLLER AND THE COMMISSIONER OF THE OFFICE OF
 CHILDREN AND FAMILY SERVICES A SPECIAL FUND TO BE KNOWN AS THE "ADOPTION
 ACCESS FUND".
   2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
 PROVISIONS OF SECTION SIX HUNDRED THIRTY-H OF THE TAX LAW, AND ALL OTHER
 MONIES  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 PURPOSES OF
 THE FUND AS DEFINED IN THIS SECTION AND DEPOSITING THEM  INTO  THE  FUND
 ACCORDING TO LAW.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14121-04-9

 S. 6898                             2
 
   3.  A.  ON  OR  BEFORE  THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMP-
 TROLLER SHALL CERTIFY IN A REPORT TO THE GOVERNOR, THE TEMPORARY  PRESI-
 DENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY, THE CHAIR OF THE SENATE
 FINANCE  COMMITTEE  AND THE CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMIT-
 TEE,  THE  AMOUNT  OF MONEY DEPOSITED IN THE ADOPTION ACCESS FUND DURING
 THE PRECEDING CALENDAR YEAR AS THE RESULT OF REVENUE DERIVED PURSUANT TO
 SECTION SIX HUNDRED THIRTY-H OF THE TAX LAW AND FROM GRANTS,  GIFTS  AND
 BEQUESTS.  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 DISBURSED FROM THE FUND AND THE AWARD  PROCESS
 USED FOR SUCH DISBURSEMENTS;
   (II) RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH;
   (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 DISBURSEMENTS FOR THE CURRENT AND SUCCEEDING
 FISCAL YEARS, ALONG WITH THE ACTUAL RESULTS FROM THE PRIOR FISCAL YEAR.
   B. AMOUNTS EXPENDED FOR ADOPTIONS PURSUANT TO THIS SECTION  SHALL  NOT
 AFFECT  THE  AMOUNT  THAT  WOULD OTHERWISE BE APPROPRIATED FOR ADOPTIONS
 UNDER ANY OTHER PROVISION OF LAW.
   C. THE STATE SHALL NOT REQUEST, PROMULGATE REGULATIONS TO,  OR  OTHER-
 WISE  REQUIRE,  ANY  NON-PROFIT  ORGANIZATION  RECEIVING MONIES FROM THE
 ADOPTION ACCESS FUND TO DIVULGE THE NAME, ADDRESS,  PHOTOGRAPH,  LICENSE
 NUMBER, EMAIL ADDRESS, PHONE NUMBER, OR ANY OTHER PERSONALLY IDENTIFYING
 INFORMATION  OF ANY EMPLOYEE, CONTRACTOR, OR VOLUNTEER OF SUCH ORGANIZA-
 TION, OR ANY CLIENT, OR INDIVIDUAL WHO SOUGHT OR RECEIVED  FUNDING  FROM
 SUCH ORGANIZATION.
   D.  ANY  NON-PROFIT  ORGANIZATION  RECEIVING  FUNDS  FROM THE ADOPTION
 ACCESS FUND SHALL TAKE ALL NECESSARY STEPS TO ENSURE THE CONFIDENTIALITY
 OF THE INDIVIDUALS RECEIVING SERVICES FROM SUCH ORGANIZATION.
   4. A. MONIES OF THE FUND SHALL BE EXPENDED TO FUND THE OPERATIONAL AND
 PROGRAMMATIC EXPENSES OF NOT-FOR-PROFIT ENTITIES THAT PROVIDE SUPPORT TO
 INDIVIDUALS IN NEED OF ADOPTION SERVICES, BY  ADDRESSING  FINANCIAL  AND
 LOGISTICAL  BARRIERS  THAT  PREVENT  ACCESS  TO CARE. SUCH FUNDING SHALL
 INCLUDE, BUT NOT BE LIMITED TO, FUNDING FOR LEGAL AND LOGISTICAL COSTS.
   B. THE COMMISSIONER OF THE OFFICE  OF  CHILDREN  AND  FAMILY  SERVICES
 SHALL  PROMULGATE RULES AND REGULATIONS DETAILING AN APPLICATION PROCESS
 AND APPLICATION FORM OR FORMS BY WHICH  STATE AUTHORIZED ADOPTION  AGEN-
 CIES AND VOLUNTARY ADOPTION AGENCIES WILL BE AFFORDED THE OPPORTUNITY TO
 APPLY  FOR  MONIES  BY DEMONSTRATING SPECIFIC FINANCIAL NEEDS, TO ASSIST
 NEW YORKERS WITH THE COSTS ASSOCIATED WITH ADOPTION.  SUCH  COMMISSIONER
 SHALL  ENSURE  THAT PROCEEDS FROM THE FUND ARE DISTRIBUTED IN A FAIR AND
 IMPARTIAL MANNER TO ADOPTION AGENCIES THAT SERVE EACH GEOGRAPHIC  REGION
 WITHIN THE STATE.
   5.  MONIES  SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
 THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY  THE  COMMISSIONER
 OF THE OFFICE OF CHILDREN AND FAMILY SERVICES.
   6.  NOTHING  IN THIS SECTION SHALL BE CONSTRUED TO AUTHORIZE THE STATE
 OR ANY AGENCY OF THE STATE, TO REQUEST OR REQUIRE ANY INFORMATION  OTHER
 THAN  INFORMATION  REQUIRED  IN PARAGRAPH A OF SUBDIVISION THREE OF THIS
 SECTION, FROM THE AWARD RECIPIENTS OF THE ADOPTION ACCESS FUND.
   § 3. Subsection (c) of section 612 of the tax law is amended by adding
 a new paragraph 43 to read as follows:
   (43) GIFTS TO THE ADOPTION ACCESS FUND ESTABLISHED BY SECTION  NINETY-
 NINE-HH OF THE STATE FINANCE LAW.
   § 4. This act shall take effect immediately.

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Senate Bill S6898

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