S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6282
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 12, 2021
                                ___________
 
 Introduced  by  M.  of  A.  HUNTER,  COOK,  WILLIAMS,  JEAN-PIERRE,  RA,
   BICHOTTE HERMELYN, HYNDMAN, PALMESANO, RAMOS, BRABENEC --  Multi-Spon-
   sored  by  -- M. of A.  SIMON, THIELE -- read once and referred to the
   Committee on Education
 
 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-ii to read as follows:
   §  97-II.  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-B 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.
                                                            LBD04469-01-1
              

 A. 6282                             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-b to read as
 follows:
   § 625-B. 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-II OF THE STATE FINANCE LAW.
   § 3. This act shall take effect on the ninetieth day  after  it  shall
 have become a law.