S T A T E O F N E W Y O R K
________________________________________________________________________
7166
I N S E N A T E
January 10, 2020
___________
Introduced by Sen. SANDERS -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to 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. Section 209-M of the tax law, as added by a chapter of the
laws of 2019, amending the tax law and the state finance law relating to
establishing a gift for home delivered meals for seniors on the business
franchise and personal income tax forms and establishing the senior
wellness in nutrition fund, as proposed in legislative bills numbers
S.5987 and A.4632, is amended 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] HOME DELIVERED MEALS for
Seniors", to enable a taxpayer to make such contribution. Notwithstand-
ing any other provision of law, all revenues collected pursuant to this
section shall be credited 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. Section 626-a of the tax law, as added by a chapter of the laws
of 2019, amending the tax law and the state finance law relating to
establishing a gift for home delivered meals for seniors on the business
franchise and personal income tax forms and establishing the senior
wellness in nutrition fund, as proposed in legislative bills numbers
S.5987 and A.4632, is amended 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08813-02-0
S. 7166 2
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
individual. The commissioner shall include space on the personal income
tax return, entitled "[Meals on Wheels] HOME DELIVERED MEALS for
Seniors", to enable a taxpayer to make such contribution. Notwithstand-
ing 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 enumerated in section ninety-one-g of the
state finance law.
§ 3. This act shall take effect on the same date and in the same
manner as a chapter of the laws of 2019, amending the tax law and the
state finance law relating to establishing a gift for home delivered
meals for seniors on the business franchise and personal income tax
forms and establishing the senior wellness in nutrition fund, as
proposed in legislative bills numbers S.5987 and A.4632, takes effect.