S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2070
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 18, 2023
                                ___________
 
 Introduced by Sens. MAY, HARCKHAM -- read twice and ordered printed, and
   when printed to be committed to the Committee on Finance
 
 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
 MONEYS ON DEPOSIT IN THE NEW YORK FARM TO SCHOOL AND SCHOOL GARDEN  FUND
 SHALL BE RETAINED IN AND BECOME PART OF SUCH FUND.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00626-01-3
 S. 2070                             2
              

 
   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.