S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4649
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 13, 2023
                                ___________
 
 Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   providing  for  taxpayer gifts for diabetes research and education and
   establishing the diabetes research and education 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 209-Q to
 read as follows:
   § 209-Q. GIFT FOR DIABETES RESEARCH AND EDUCATION. 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  DIABETES RESEARCH AND EDUCATION 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 CONTRIB-
 UTION.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  ALL   REVENUES
 COLLECTED  PURSUANT  TO  THIS  SECTION SHALL BE CREDITED TO THE DIABETES
 RESEARCH AND EDUCATION FUND AND SHALL BE USED ONLY  FOR  THOSE  PURPOSES
 ENUMERATED IN SECTION EIGHTY-NINE-K OF THE STATE FINANCE LAW.
   §  2.  The tax law is amended by adding a new section 630-l to read as
 follows:
   § 630-L. GIFT FOR DIABETES RESEARCH AND EDUCATION. EFFECTIVE  FOR  ANY
 TAX  YEAR  COMMENCING ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION, AN
 INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO  THE  DIABETES
 RESEARCH  AND  EDUCATION  FUND.  SUCH 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  CONTRIBUTION.    NOTWITH-
 STANDING  ANY  OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO
 THIS SECTION SHALL BE CREDITED TO THE DIABETES  RESEARCH  AND  EDUCATION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09347-01-3
              

 S. 4649                             2
 
 FUND   AND   USED   ONLY   FOR  THOSE  PURPOSES  ENUMERATED  IN  SECTION
 EIGHTY-NINE-K OF THE STATE FINANCE LAW.
   §  3. The state finance law is amended by adding a new section 89-k to
 read as follows:
   § 89-K. DIABETES RESEARCH AND  EDUCATION  FUND.  1.  THERE  IS  HEREBY
 ESTABLISHED  IN  THE  JOINT  CUSTODY OF THE COMMISSIONER OF TAXATION AND
 FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "DIABETES
 RESEARCH AND EDUCATION 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  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.
   3. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR DIABETES RESEARCH AND
 EDUCATIONAL PROJECTS. AS USED IN THIS SECTION,  "DIABETES  RESEARCH  AND
 EDUCATION  PROJECTS"  MEANS SCIENTIFIC RESEARCH OR EDUCATIONAL PROJECTS,
 INCLUDING DEMONSTRATION AND  EDUCATION  GRANTS  FOR  DIABETES  EDUCATION
 RESEARCH, WHICH ARE APPROVED BY THE DEPARTMENT OF HEALTH.
   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 HEALTH.
   5.  TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF HEALTH SHALL ENSURE
 THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE EXPENDED PRIOR TO  THE
 END OF THAT FISCAL YEAR.
   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 DIABETES RESEARCH AND EDUCATION 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  COMMISSIONER
 OF  HEALTH  SHALL PROVIDE A WRITTEN REPORT TO THE TEMPORARY PRESIDENT OF
 THE SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMIT-
 TEE, CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMITTEE, CHAIR OF THE SENATE
 COMMITTEE ON HEALTH, CHAIR OF THE ASSEMBLY  HEALTH  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 DISBURSED FROM THE FUND;
   (II) RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH; AND
   (IV) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED.
   § 4. This act shall take effect immediately.