S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8187--A
 
                             I N  S E N A T E
 
                             January 11, 2024
                                ___________
 
 Introduced  by  Sen.  CLEARE -- read twice and ordered printed, and when
   printed to be committed to  the  Committee  on  Finance  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to  amend the state finance law and the tax law, in relation to
   establishing and funding the close the waitlist fund

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Legislative intent. The Older Americans Act was signed into
 law  by President Lyndon B. Johnson in 1965 as part of "The Great Socie-
 ty". The primary purpose of the Older Americans Act was to  support  the
 local  provision  of  quality  services to seniors, including home care,
 meals,  preventative  medical  services,  transportation  and  caregiver
 assistance.  The  basic  structure  of  the  Older Americans Act and its
 implementation at the state,  city  and  municipal  level  has  remained
 largely  unchanged  for six decades, despite the composition, preponder-
 ance and needs of Older New Yorkers changing in dynamic fashion. Signif-
 icant changes are warranted as the senior population in our state is the
 fastest growing of all segments; in particular those age  80  and  above
 are  growing at the swiftest rate of all subgroups. Efforts are underway
 in the United States congress to modernize the Older Americans  Act  and
 provide additional funding to meet historical demand. New York State has
 undertaken  a  State  Master Plan On Aging Process in recognition of the
 fact that the system needs to change to  ensure  that  our  seniors  are
 empowered, supported and put in a position to thrive. However, irrespec-
 tive  of  all  these grand designs, there are still tens of thousands of
 individuals who, for decades, have been waitlisted for  senior  services
 and  thousands  more  who when they hear they will be put on a waitlist,
 decline to be added for fear they will die before services are rendered.
 The purpose of this bill is to close the waitlist forever, by  providing
 necessary,  modest  funding  from specific sources. This investment will
 actually save money as senior services allow people to stay at home, age
 in place, avoid institutionalization and/or spending down to Medicare.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14043-02-4
              

 S. 8187--A                          2
 
   § 2. The state finance law is amended by adding a new section 99-rr to
 read as follows:
   §  99-RR.  CLOSE  THE WAITLIST FUND. 1.  A SPECIAL FUND TO BE KNOWN AS
 THE "CLOSE THE WAITLIST FUND" IS HEREBY ESTABLISHED IN  THE  CUSTODY  OF
 THE STATE COMPTROLLER AND THE COMMISSIONER OF TAXATION AND FINANCE.
   2.  THE  FUND  SHALL  CONSIST OF ALL MONIES APPROPRIATED, CREDITED, OR
 TRANSFERRED TO SUCH FUND PURSUANT TO LAW, ALL  MONIES  REQUIRED  BY  ANY
 PROVISION  OF LAW TO BE PAID INTO OR CREDITED TO THE FUND AND ANY INTER-
 EST EARNINGS WHICH MAY ACCRUE FROM THE INVESTMENT OF MONIES IN THE FUND.
 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 IN THE FUND ACCORDING TO LAW.
   3.  MONIES  OF  THE  FUND,  WHEN  ALLOCATED, SHALL BE AVAILABLE TO THE
 OFFICE FOR THE AGING TO PROVIDE SENIOR SERVICES TO INDIVIDUALS WHO  HAVE
 BEEN WAITLISTED TO RECEIVE SUCH SENIOR SERVICES.
   4.  MONIES  SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
 THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY  THE  DIRECTOR  OF
 THE OFFICE FOR THE AGING.
   §  3.  The  tax  law is amended by adding a new section 602 to read as
 follows:
   § 602. TAX SURCHARGE FOR SENIOR SERVICES. (A) IN ADDITION TO THE TAXES
 AUTHORIZED BY THIS PART FOR ALL TAXABLE  YEARS  BEGINNING  ON  OR  AFTER
 JANUARY  FIRST, TWO THOUSAND TWENTY-FIVE, A TAX SURCHARGE ON THE TAXABLE
 INCOME OF EVERY RESIDENT MARRIED INDIVIDUALS FILING JOINT RETURNS, RESI-
 DENT MARRIED INDIVIDUALS FILING  SEPARATE  RETURNS,  RESIDENT  SURVIVING
 SPOUSES,  RESIDENT  HEADS OF HOUSEHOLDS, RESIDENT UNMARRIED INDIVIDUALS,
 AND RESIDENT ESTATES AND TRUSTS, THERE IS HEREBY IMPOSED  AN  ADDITIONAL
 TAX SURCHARGE AT A RATE OF UP TO:
   IF THE TAXABLE INCOME IS:   THE TAX SURCHARGE IS:
   NOT OVER $10,000,000        0
   OVER $10,000,000            .5% OF TAXABLE INCOME
   (B)  THE  TAX  SURCHARGE  IMPOSED  PURSUANT  TO  THE AUTHORITY OF THIS
 SECTION SHALL BE ADMINISTERED, COLLECTED, AND DISTRIBUTED BY THE COMMIS-
 SIONER IN THE SAME MANNER AS THE OTHER TAXES  IMPOSED  PURSUANT  TO  THE
 AUTHORITY  OF  THIS  ARTICLE, AND ALL OF THE PROVISIONS OF THIS ARTICLE,
 SHALL APPLY TO THE TAX SURCHARGE AUTHORIZED BY THIS  SECTION;  PROVIDED,
 HOWEVER, THAT THE PROVISIONS OF SECTION SIX HUNDRED NINETY-EIGHT OF THIS
 ARTICLE  AND  ONE  HUNDRED  SEVENTY-ONE-A  OF THIS CHAPTER DIRECTING THE
 DEPOSIT AND DISPOSITION OF ALL TAXES, INTEREST AND  PENALTIES  COLLECTED
 SHALL NOT APPLY TO ANY SUCH SURCHARGE.
   (C)  NOTWITHSTANDING  ANY  PROVISION OF THIS SECTION OR OF SECTION SIX
 HUNDRED NINETY-EIGHT OF THIS ARTICLE AND ONE  HUNDRED  SEVENTY-ONE-A  OF
 THIS  CHAPTER  TO THE CONTRARY, THE TOTAL REVENUE FROM THE TAX SURCHARGE
 IMPOSED PURSUANT TO THE AUTHORITY OF THIS  SECTION,  INCLUDING  INTEREST
 AND  PENALTIES,  SHALL BE CREDITED TO THE CLOSE THE WAITLIST FUND ESTAB-
 LISHED PURSUANT TO SECTION NINETY-NINE-RR OF THE STATE FINANCE  LAW  AND
 SHALL BE APPLIED EXCLUSIVELY TO OR IN AID OR SUPPORT OF PROVIDING SENIOR
 SERVICES  TO INDIVIDUALS WHO HAVE BEEN WAITLISTED TO RECEIVE SUCH SENIOR
 SERVICES.
   § 4. This act shall take effect immediately and shall apply to all tax
 years commencing on and after January 1, 2025.