S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3926
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 8, 2023
                                ___________
 
 Introduced  by M. of A. JACKSON -- 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
   the creation of the emergency financial relief fund
 
   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-l  to
 read as follows:
   §  630-L.  GIFT  FOR EMERGENCY FINANCIAL RELIEF. EFFECTIVE FOR ANY TAX
 YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-THREE, AN
 INDIVIDUAL AND/OR BUSINESS IN ANY TAXABLE YEAR MAY ELECT  TO  CONTRIBUTE
 TO  THE  EMERGENCY  FINANCIAL RELIEF FUND. SUCH CONTRIBUTION SHALL BE IN
 ANY WHOLE DOLLAR AMOUNT AND SHALL NOT INCLUDE OR REDUCE  THE  AMOUNT  OF
 STATE  TAX  OWED  BY SUCH INDIVIDUAL OR BUSINESS. THE COMMISSIONER SHALL
 INCLUDE SPACE ON THE PERSONAL INCOME AND BUSINESS INCOME TAX RETURNS  TO
 ENABLE  A  TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING ANY OTHER
 PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION  SHALL
 BE CREDITED TO THE EMERGENCY FINANCIAL RELIEF FUND AND USED ONLY FOR THE
 PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-K OF THE STATE FINANCE LAW.
   §  2. The state finance law is amended by adding a new section 89-k to
 read as follows:
   § 89-K. EMERGENCY FINANCIAL RELIEF FUND. 1.  THERE  IS  HEREBY  ESTAB-
 LISHED  IN  JOINT  CUSTODY OF THE STATE COMPTROLLER, THE COMMISSIONER OF
 TAXATION AND FINANCE, AND THE COMMISSIONER OF LABOR A SPECIAL FUND TO BE
 KNOWN AS THE EMERGENCY FINANCIAL RELIEF FUND.
   2. THE EMERGENCY FINANCIAL  RELIEF  FUND  SHALL  CONSIST  OF  REVENUES
 RECEIVED  BY  THE  DEPARTMENT  OF  TAXATION AND FINANCE, PURSUANT TO THE
 PROVISIONS OF SECTION SIX HUNDRED THIRTY-L OF THE TAX LAW, AND ALL OTHER
 MONIES 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
 MONIES  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 THIRTY-L OF THE TAX LAW, AND THE AMOUNTS OF MONIES
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07119-01-3
 A. 3926                             2

 RECEIVED AND DEPOSITED INTO THE FUND FROM  GRANTS,  GIFTS  AND  BEQUESTS
 DURING  THE  PRECEDING  CALENDAR  YEAR, AS CERTIFIED BY THE COMPTROLLER.
 NOTHING IN THIS SECTION SHALL PREVENT  THE  STATE  FROM  SOLICITING  AND
 RECEIVING  GRANTS, GIFTS OR BEQUESTS FOR THE PURPOSES OF THE FUND AS SET
 FORTH IN THIS SECTION AND DEPOSITING THEM INTO THE  FUND  IN  ACCORDANCE
 WITH APPLICABLE LAW.
   3.  THE  NEW YORK STATE DEPARTMENT OF LABOR SHALL ADMINISTER THE FUND,
 AND SHALL DEVELOP AND IMPLEMENT RULES AND  PROCEDURES,  INCLUDING  RULES
 RELATING  TO  ELIGIBILITY  FOR AND DISBURSEMENT OF AWARDS, FOR PROVIDING
 EMERGENCY FINANCIAL RELIEF TO ANY QUALIFIED PERSON FROM  THE  FUND.  FOR
 PURPOSES  OF  THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING
 MEANINGS:  (A) A "QUALIFIED PERSON" SHALL MEAN (I) A FEDERAL EMPLOYEE OR
 AN EMPLOYEE OF A CONTRACTOR OF THE FEDERAL GOVERNMENT, WHO IS A RESIDENT
 OF THIS STATE, AND REQUIRED TO WORK WITHOUT COMPENSATION  OR  PLACED  ON
 UNPAID LEAVE AS A RESULT OF A COVERED LAPSE IN APPROPRIATIONS, OR (II) A
 NON-PROFIT  ORGANIZATION  LICENSED  TO DO BUSINESS IN THIS STATE, WITH A
 CONTRACT TO PROVIDE SERVICES TO THE FEDERAL GOVERNMENT, AND THAT IS  NOT
 PROVIDING  SUCH  SERVICES  AS  A  RESULT OF A COVERED LAPSE IN APPROPRI-
 ATIONS, AND (B) A "COVERED LAPSE IN APPROPRIATIONS" SHALL MEAN ANY LAPSE
 IN APPROPRIATIONS BY THE UNITED STATES  GOVERNMENT  THAT  BEGINS  ON  OR
 AFTER DECEMBER TWENTY-SECOND, TWO THOUSAND TWENTY-TWO.
   4.  ON  OR  BEFORE  THE  FIRST DAY OF FEBRUARY EACH YEAR, THE NEW YORK
 STATE DEPARTMENT OF LABOR SHALL PROVIDE A WRITTEN REPORT TO  THE  GOVER-
 NOR, THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY,
 THE  CHAIR OF THE SENATE COMMITTEE ON LABOR, AND THE CHAIR OF THE ASSEM-
 BLY COMMITTEE ON LABOR.   SUCH REPORT SHALL BE  MADE  AVAILABLE  TO  THE
 PUBLIC  ON THE NEW YORK STATE DEPARTMENT OF LABOR'S WEBSITE. 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;
   (B) THE RECIPIENTS OF AWARDS FROM THE FUND;
   (C) THE AMOUNT AWARDED TO EACH RECIPIENT;
   (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.
   5. 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 COMMIT-
 TEE ON LABOR, AND THE CHAIR OF THE  ASSEMBLY  COMMITTEE  ON  LABOR,  THE
 AMOUNT  OF MONEY DEPOSITED IN THE EMERGENCY FINANCIAL RELIEF FUND DURING
 THE PRECEDING CALENDAR YEAR AS A RESULT OF THE REVENUE DERIVED  PURSUANT
 TO  SECTION  SIX  HUNDRED  THIRTY-L OF THE TAX LAW, AND FROM ALL GRANTS,
 GIFTS AND BEQUESTS.
   6. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR PURPOSES  OF  COMPEN-
 SATING A QUALIFIED PERSON AS DETERMINED BY THE NEW YORK STATE DEPARTMENT
 OF LABOR.
   7.  MONIES  SHALL  BE PAID OUT OF THE FUND ON THE AUDIT AND WARRANT OF
 THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE NEW YORK STATE
 DEPARTMENT OF LABOR. ANY INTEREST RECEIVED BY THE COMPTROLLER ON DEPOSIT
 IN THE EMERGENCY FINANCIAL RELIEF FUND SHALL BE RETAINED IN  AND  BECOME
 PART OF SUCH FUND.
   § 3. This act shall take effect immediately.