S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1964
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 23, 2023
                                ___________
 
 Introduced  by M. of A. GOODELL -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   tax check-off boxes on personal income tax return forms; and to repeal
   certain provisions of the tax law relating thereto

   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 623 to  read
 as follows:
   §  623. GIFT ON PERSONAL INCOME TAX FORMS.  EFFECTIVE FOR ANY TAX YEAR
 COMMENCING ON OR AFTER JANUARY  FIRST,  TWO  THOUSAND  TWENTY-THREE,  AN
 INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO ANY CHARITABLE
 ORGANIZATION  REGISTERED  WITH  THE  ATTORNEY  GENERAL OF THE STATE. THE
 CONTRIBUTION SHALL BE IN 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 CONTRIBUTION.
   §  2.  Sections  625,  626, 627, 627-a, 627-b, 627-c, 628, 629, 629-a,
 630, 630-a, 630-b, 630-c, 630-d and 630-d of the tax law are REPEALED.
   § 3. Paragraphs 1 and 1-a of subdivision (a)  of  section  83  of  the
 state  finance law, paragraph 1 as amended by chapter 512 of the laws of
 1994, paragraph 1-a as added by chapter 453 of the laws of 2015, and the
 opening paragraph of paragraph 1-a as amended by section 27-a of part UU
 of chapter 54 of the laws of 2016, are amended to read as follows:
   1. The conservation fund shall consist of all moneys belonging to  the
 state  received by the department of environmental conservation from the
 sale of licenses for hunting, for trapping, and for fishing, all  moneys
 received  in actions for penalties under articles eleven and thirteen of
 the environmental  conservation  law  and  subdivision  two  of  section
 71-1929 of the environmental conservation law, or upon the settlement or
 compromise  thereof, all fines for violation of any of the provisions of
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06091-01-3
              

 A. 1964                             2
 
 articles eleven and thirteen of the environmental conservation law,  all
 moneys arising out of the operation of real property under the jurisdic-
 tion  of the division of fish and wildlife in the department of environ-
 mental conservation heretofore or hereafter acquired by the state of New
 York,  and  from  any  concessions  thereon and from any leases thereof,
 including moneys received from the sale thereof when authorized by  law,
 all  moneys  received from leases or rentals of shellfish grounds in the
 marine and coastal district, [all moneys from gifts for fish  and  wild-
 life  management  pursuant to section six hundred twenty-five of the tax
 law,] moneys received by the department  of  environmental  conservation
 from  the sale of limited edition prints of fish and wildlife paintings,
 as authorized by paragraph t of subdivision two of section 3-0301 of the
 environmental conservation law, all moneys received from the  reimburse-
 ment  provided for in paragraph b of subdivision seven of section 8-0109
 of the environmental conservation law, and all other moneys arising  out
 of  the application of any provisions of articles eleven and thirteen of
 the environmental conservation law. These moneys, after appropriation by
 the legislature, and within the amounts set forth and  for  the  several
 purposes  specified,  shall  be  available to the department of environ-
 mental conservation for the care, management, protection and enlargement
 of the fish, game and shell fish resources of  the  state  and  for  the
 promotion of public fishing and shooting. In the accomplishment of these
 objects  the  moneys  made  available  hereunder shall be devoted to the
 purchase or acquisition of lands, lands under water, waters,  or  rights
 therein  as  required,  to payment for personal service, for maintenance
 and operation, and for new construction and permanent  betterments,  and
 to  all other proper expenses of the department of environmental conser-
 vation in the administration and enforcement of the provisions of  arti-
 cles eleven and thirteen of the environmental conservation law.
   1-a. On or before the first day of February each year, the commission-
 er of the department of environmental conservation shall provide a writ-
 ten  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, chair of the senate committee on environmental
 conservation,  chair  of the assembly environmental conservation commit-
 tee, the state comptroller and the public. Such report shall include how
 the monies of the fund [received pursuant to section six  hundred  twen-
 ty-five  of  the  tax  law]  were utilized during the preceding calendar
 year, and shall include:
   (i) the amount of money dispersed 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 all disbursements for the current and succeed-
 ing  fiscal  years,  along with the actual results from the prior fiscal
 year.
   § 4. Subdivision 2 of section 84 of the state finance law, as added by
 chapter 394 of the laws of 1995, is amended to read as follows:
   2. Such fund shall consist of all revenues received [from  the  imple-
 mentation  of  section  six hundred twenty-six of the tax law, accounted
 for separately and from all of the moneys credited or transferred there-
 to] from any [other] fund or source pursuant to law.   Moneys  deposited
 in the fund shall be held in interest bearing accounts in public deposi-
 tories  as  prescribed  by  state statutes, and may be invested or rein-
 A. 1964                             3
 
 vested in such securities as are approved by the state treasurer. Inter-
 est or other income earned on moneys deposited into the  fund,  and  any
 moneys  which moneys deposited into the fund and any moneys which may be
 appropriated or otherwise become available for the purposes of the fund,
 shall  be  credited to and deposited in the fund for use as set forth in
 this section.
   § 5. Subdivisions 2 and 2-a of section 97-yy of the state finance law,
 as amended by chapter 385 of the laws of 2007, are amended  to  read  as
 follows:
   2.  Such fund shall consist of all revenues received by the department
 of taxation and finance, pursuant  to  the  provisions  of  section  two
 hundred  nine-D  [and  section six hundred twenty-seven] of the tax law,
 all moneys collected pursuant to section  four  hundred  four-q  of  the
 vehicle  and  traffic law, as added by chapter five hundred twenty-eight
 of the laws of nineteen hundred ninety-nine, and all other moneys appro-
 priated, credited, or transferred thereto from any other fund or  source
 pursuant to law. For each state fiscal year, there shall be appropriated
 to the fund by the state, in addition to all other moneys required to be
 deposited  into  such  fund,  an  amount  equal to the amounts of monies
 collected and deposited into the fund pursuant to [sections] SECTION two
 hundred nine-D [and six hundred twenty-seven] of the tax law and section
 four hundred four-q of the vehicle and traffic law, as added by  chapter
 five  hundred  twenty-eight of the laws of nineteen hundred ninety-nine,
 and the amounts of moneys received and  deposited  into  the  fund  from
 grants, gifts and bequests during the preceding calendar year, as certi-
 fied  by  the  comptroller.  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.
   2-a. On or before the first day of February each year, the comptroller
 shall certify to the governor, temporary president of the senate, speak-
 er of the assembly, chair of the senate finance committee and  chair  of
 the  assembly ways and means committee, the amount of money deposited in
 the breast cancer research  and  education  fund  during  the  preceding
 calendar  year  as  the result of revenue derived pursuant to [sections]
 SECTION two hundred nine-D [and six hundred twenty-seven] of the tax law
 and section four hundred four-q of the vehicle and traffic law, as added
 by chapter five hundred twenty-eight of the  laws  of  nineteen  hundred
 ninety-nine, and from grants, gifts and bequests.
   § 6. Subdivisions 2 and 3 of section 97-mmmm of the state finance law,
 as  added  by section 2 of part W of chapter 57 of the laws of 2013, are
 amended to read as follows:
   2. Such fund shall consist of all revenues received by the  department
 of  taxation  and  finance,  pursuant  to  the  provisions of [sections]
 SECTION two hundred-nine-H [and six hundred twenty-seven-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. 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 finance
 committee and the chair of the assembly ways and  means  committee,  the
 amount of money deposited in the veterans remembrance and cemetery main-
 tenance  and  operation  fund  during the preceding calendar year as the
 A. 1964                             4
 
 result of revenue derived pursuant to  [sections]  SECTION  two  hundred
 nine-H  [and  six  hundred  twenty-seven-a] of the tax law, and from all
 grants, gifts and bequests.
   §  7.  Subdivision  2  of  section  92-w  of the state finance law, as
 amended by chapter 579 of the laws  of  1997,  is  amended  to  read  as
 follows:
   2.  The  fund  shall  consist  of  all monies transferred to such fund
 pursuant to law, all monies required by any provision of law to be  paid
 into or credited to the fund[, all moneys from gifts pursuant to section
 six hundred twenty-eight of the tax law] and any interest earnings which
 may  accrue from the investment of monies in the fund. 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.
   § 7-a. Subdivisions 2 and 3 of section 81 of the state finance law, as
 added by chapter 432 of the  laws  of  2016,  are  amended  to  read  as
 follows:
   2.  Such fund shall consist of all revenues received by the department
 of taxation and  finance,  pursuant  to  the  provisions  of  [sections]
 SECTION  two  hundred nine-J [and six hundred twenty-seven-c] of the tax
 law, and all other moneys appropriated, credited or transferred  thereto
 from  any  other  fund  or source pursuant to law. For each state fiscal
 year, there shall be appropriated to the fund by the state, in  addition
 to  all  other moneys required to be deposited into such fund, an amount
 equal to the aggregate of the amounts of moneys collected and  deposited
 into  the  veterans' home assistance fund pursuant to [sections] SECTION
 two hundred nine-J [and six hundred twenty-seven-c] of the tax  law  and
 all  other  moneys  received  and  deposited into such fund from grants,
 gifts and bequests during the immediately preceding calendar year. Noth-
 ing in this section shall prevent the state from soliciting and  receiv-
 ing 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. On or before the first of February each year, the comptroller shall
 certify  to  the  governor,  the  temporary president of the senate, the
 speaker of the assembly, the chair of the senate finance  committee  and
 the chair of the assembly ways and means committee, the amount of monies
 deposited into the veterans' home assistance fund during the immediately
 preceding  calendar year as the result of revenues collected pursuant to
 [sections] SECTION two hundred nine-J [and six  hundred  twenty-seven-c]
 of the tax law, and from all grants, gifts and bequests to such fund.
   §  8. Subdivisions 2 and 2-a of section 89-e of the state finance law,
 subdivision 2 as amended and subdivision 2-a as added by chapter 359  of
 the laws of 2002, are amended to read as follows:
   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-nine of the tax law and], all  [other]  moneys  appropri-
 ated,  credited,  or transferred thereto from any [other] fund or source
 pursuant to law.  [For each state fiscal year, there shall be  appropri-
 ated  to the fund by the state, in addition to all other moneys required
 to be deposited into such fund, an amount equal to the amounts of monies
 collected and deposited into the fund pursuant to  section  six  hundred
 twenty-nine of the tax law during the preceding calendar year, as certi-
 fied  by  the  comptroller.]  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.
 A. 1964                             5
 
   2-a. On or before the first day of February each year, the comptroller
 shall certify to the governor, temporary president of the senate, speak-
 er of the assembly, chair of the senate finance committee and  chair  of
 the  assembly ways and means committee, the amount of money deposited in
 the Alzheimer's research fund during the preceding calendar year [as the
 result of revenue derived pursuant to section six hundred twenty-nine of
 the tax law].
   §  9.  Subdivision  2  of  section  95-h  of the state finance law, as
 amended by chapter 228 of the laws  of  2017,  is  amended  to  read  as
 follows:
   2.  Such  fund  shall consist of all revenues received pursuant to the
 provisions of [section  six  hundred  twenty-nine-a  of  the  tax  law,]
 section  four hundred four-dd of the vehicle and traffic law, all reven-
 ues received pursuant to appropriations  by  the  legislature,  and  all
 moneys appropriated, credited or transferred thereto from any other fund
 or  source pursuant to law. [No moneys credited to such fund pursuant to
 section six hundred twenty-nine-a of the tax  law  shall  be  deemed  to
 authorize  the  reduction of the amount of monies otherwise appropriated
 by the state for the purpose  of  eliminating  the  stigma  attached  to
 mental illness.]
   § 10. Subdivision 2 and paragraph (a) of subdivision 4 of section 95-e
 of  the  state finance law, as amended by section 7 of part A of chapter
 60 of the laws of 2014, are amended to read as follows:
   2. Such fund shall consist of all revenues received  pursuant  to  the
 provisions  of  section  four  hundred four-q of the vehicle and traffic
 law, as added by chapter five hundred twenty-eight of the laws of  nine-
 teen hundred ninety-nine, and [sections] SECTION two hundred nine-E [and
 six  hundred  thirty]  of the tax law, all revenues received pursuant to
 appropriations by the legislature, and all moneys appropriated,  credit-
 ed,  or  transferred  thereto  from any other fund or source pursuant to
 law. For each state fiscal year, there shall be appropriated to the fund
 by the state, in addition to all other moneys required to  be  deposited
 into  such  fund, an amount equal to the amounts of monies collected and
 deposited into the fund pursuant to section four hundred four-q  of  the
 vehicle  and  traffic law, as added by chapter five hundred twenty-eight
 of the laws of nineteen hundred ninety-nine, and [sections] SECTION  two
 hundred  nine-E  [and  six  hundred  thirty]  of  the tax law during the
 preceding calendar  year,  as  certified  by  the  comptroller.  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. Any interest received by
 the comptroller on moneys on deposit in such fund shall be  retained  in
 and become part of such fund.
   (a)  On or before the first day of February each year, the comptroller
 shall certify to the governor, temporary president of the senate, speak-
 er of the assembly, chair of the senate finance committee and  chair  of
 the  assembly ways and means committee, the amount of money deposited by
 source in the New York State prostate and testicular cancer research and
 education fund during the preceding  calendar  year  as  the  result  of
 revenue  derived  pursuant to section four hundred four-q of the vehicle
 and traffic law, as added by chapter five hundred  twenty-eight  of  the
 laws of nineteen hundred ninety-nine, and [sections] SECTION two hundred
 nine-E [and six hundred thirty] of the tax law and from all other sourc-
 es.
   §  11.  Subdivision 2 of section 79 of the state finance law, as added
 by chapter 753 of the laws of 2005, is amended to read as follows:
 A. 1964                             6
 
   2. Such fund shall consist of all revenues received by the  department
 of taxation and finance pursuant to the provisions of [sections] SECTION
 two  hundred  nine-F  [and  six hundred thirty-a] of the tax law and all
 other money 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.
   § 12. Subdivision 2 of section 99-q of the state finance law, as added
 by chapter 490 of the laws of 2009, is amended to read as follows:
   2.  Such fund shall consist of all revenues received by the department
 of taxation and  finance,  pursuant  to  the  provisions  of  [sections]
 SECTION two hundred nine-G [and six hundred thirty-b] of the tax law and
 all other moneys appropriated, credited, or transferred thereto from any
 other  fund or source pursuant to law. Nothing contained in this section
 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. Any interest received by the  comptroller  on
 moneys  on  deposit in such fund shall be retained in and become part of
 such fund.
   § 13. Subdivision 2 of section 99-u  of  the  state  finance  law,  as
 amended  by  section  31 of part A of chapter 54 of the laws of 2016, is
 amended to read as follows:
   2. Such fund shall consist of all [revenues received by the department
 of taxation and finance, pursuant  to  the  provisions  of  section  six
 hundred thirty-c of the tax law and all other] moneys appropriated ther-
 eto  from any other fund or source pursuant to law. Nothing contained in
 this section 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.
   § 14. Subdivision 2 of section 97-llll of the state  finance  law,  as
 added by chapter 420 of the laws of 2015, is amended to read as follows:
   2.  Such fund shall consist of all revenues received by the department
 of taxation and finance, pursuant  to  the  provisions  of  section  two
 hundred  nine-I  [and  section six hundred thirty-d] of the tax law, and
 all other moneys appropriated, credited or transferred thereto from  any
 other  fund or source pursuant to law. Nothing contained in this section
 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.
   § 15. Subdivision 2 of section 95-e  of  the  state  finance  law,  as
 amended  by  section  7 of part AA of chapter 56 of the laws of 2020, is
 amended to read as follows:
   2. Such fund shall consist of all revenues received  pursuant  to  the
 provisions  of  section  four  hundred four-v of the vehicle and traffic
 law, as added by chapter three hundred one of the laws of  two  thousand
 four, [all revenues received pursuant to section six hundred thirty-d of
 the tax law] and all other moneys appropriated, credited, or transferred
 thereto from any other fund or source pursuant to law. Nothing contained
 in  this section 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.
   § 16. This act shall take effect immediately.