S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4625
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 21, 2023
                                ___________
 
 Introduced  by M. of A. MCGOWAN -- read once and referred to the Commit-
   tee on Veterans' Affairs
 
 AN ACT to amend the state finance law and the tax law,  in  relation  to
   establishing  the  veterans'  organization  relief fund; and making an
   appropriation therefor
 
   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
 89-k to read as follows:
   § 89-K. VETERANS' ORGANIZATION RELIEF FUND. 1. THERE IS HEREBY  ESTAB-
 LISHED  IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE
 AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "VETERANS' ORGAN-
 IZATION RELIEF FUND".
   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-Q AND SECTION SIX HUNDRED THIRTY-L OF THE TAX LAW  AND  ALL
 OTHER  MONEYS  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 FUND
 AND DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
   3.  MONIES  OF THE FUND SHALL BE EXPENDED ONLY FOR THE AID AND ASSIST-
 ANCE OF VETERANS' ORGANIZATIONS. THE NEW YORK STATE DIRECTOR  OF  VETER-
 ANS'  SERVICES  SHALL ESTABLISH CRITERIA FOR DETERMINING WHICH ORGANIZA-
 TIONS ARE ELIGIBLE TO RECEIVE ASSISTANCE PURSUANT TO THIS FUND.
   4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
 THE  COMPTROLLER  ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSIONER
 OF TAXATION AND FINANCE.
   5. TO THE EXTENT PRACTICABLE, THE NEW YORK STATE DIRECTOR OF VETERANS'
 SERVICES SHALL ENSURE THAT ALL MONIES RECEIVED ARE EXPENDED  WITHIN  ONE
 CALENDAR YEAR FROM THE DATE ON WHICH THEY ARE RECEIVED.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06558-01-3
 A. 4625                             2
              

 
   6.  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  VETERANS'  ORGANIZATION  RELIEF  FUND DURING THE PRECEDING CALENDAR
 YEAR AS THE RESULT OF REVENUE DERIVED PURSUANT TO SECTIONS  TWO  HUNDRED
 NINE-Q AND SIX HUNDRED THIRTY-L OF THE TAX LAW.
   7.  ON  OR  BEFORE  THE  FIRST DAY OF FEBRUARY EACH YEAR, THE NEW YORK
 STATE DIRECTOR OF VETERANS' SERVICES 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, CHAIR OF THE SENATE COMMITTEE ON VETERANS, HOMELAND  SECURITY
 AND  MILITARY AFFAIRS, CHAIR OF THE ASSEMBLY VETERANS AFFAIRS COMMITTEE,
 AND THE PUBLIC. 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 DISPERSED FROM THE FUND;
   (II) THE RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH RECIPIENT;
   (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.
   § 2. The tax law is amended by adding a new section 209-q to  read  as
 follows:
   §  209-Q.  GIFT FOR THE VETERANS' ORGANIZATIONS RELIEF FUND. EFFECTIVE
 FOR ANY TAX YEAR COMMENCING ON OR  AFTER  THE  EFFECTIVE  DATE  OF  THIS
 SECTION,  A  TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE
 SUPPORT OF THE VETERANS' ORGANIZATION  RELIEF  FUND.  SUCH  CONTRIBUTION
 SHALL  BE  IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF
 THE STATE TAX OWED BY SUCH  TAXPAYER.  THE  COMMISSIONER  SHALL  INCLUDE
 SPACE  ON  THE  CORPORATE INCOME TAX RETURN 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
 VETERANS' ORGANIZATION RELIEF FUND AND SHALL  BE  USED  ONLY  FOR  THOSE
 PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-K OF THE STATE FINANCE LAW.
   §  3.  The tax law is amended by adding a new section 630-l to read as
 follows:
   § 630-L. GIFTS FOR VETERANS' ORGANIZATIONS. EFFECTIVE FOR ANY TAX YEAR
 COMMENCING ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION, A TAXPAYER IN
 ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  VETERANS'  ORGANIZATION
 RELIEF  FUND PURSUANT TO SECTION EIGHTY-NINE-K OF THE STATE FINANCE LAW,
 FOR THE PURPOSE OF FUNDING THE  VETERANS'  ORGANIZATIONS.  ANY  CONTRIB-
 UTIONS  MADE  TO  SUCH  FUND PURSUANT TO THIS SECTION SHALL BE DEPOSITED
 INTO A DEDICATED ACCOUNT MANAGED BY THE FUND, WHICH SHALL SOLELY BE USED
 FOR FUNDING VETERANS' ORGANIZATIONS. SUCH CONTRIBUTION SHALL BE  IN  ANY
 WHOLE  DOLLAR  AMOUNT  AND  SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX
 OWED BY SUCH TAXPAYER. 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 VETERANS'
 ORGANIZATIONS RELIEF FUND.
   § 4. The sum of one hundred million dollars ($100,000,000), or so much
 thereof as may be necessary, is hereby appropriated to the  division  of
 veterans' services out of any moneys in the state treasury in the gener-
 al  fund  to  the credit of the general account, not otherwise appropri-
 A. 4625                             3
 
 ated, and made immediately available, for the purpose  of  carrying  out
 the  provisions  of  this act. Such moneys shall be payable on the audit
 and warrant of the comptroller on vouchers certified or approved by  the
 New  York  state director of veterans' services in the manner prescribed
 by law.
   § 5. This act shall take effect on the one hundred twentieth day after
 it shall have become a law. Effective immediately, the addition,  amend-
 ment and/or repeal of any rule or regulation necessary for the implemen-
 tation  of  this act on its effective date are authorized to be made and
 completed on or before such effective date.