Bill Text: NY A00398 | 2017-2018 | General Assembly | Amended
Bill Title: Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.
Spectrum: Moderate Partisan Bill (Democrat 8-2)
Status: (Passed) 2018-10-01 - signed chap.290 [A00398 Detail]
Download: New_York-2017-A00398-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 398--A Cal. No. 36 2017-2018 Regular Sessions IN ASSEMBLY January 9, 2017 ___________ Introduced by M. of A. GUNTHER, L. ROSENTHAL, JAFFEE, SCHIMMINGER, RIVERA, PERRY, BRAUNSTEIN, MAYER, CURRAN -- read once and referred to the Committee on Ways and Means -- ordered to a third reading, amended and ordered reprinted, retaining its place on the order of third read- ing AN ACT to amend the tax law and the state finance law, in relation to ALS (Amyotrophic Lateral Sclerosis) research and education The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The tax law is amended by adding a new section 209-L to 2 read as follows: 3 § 209-L. Gift for ALS research and education. Effective for any tax 4 year commencing on or after January first, two thousand nineteen, a 5 taxpayer in any taxable year may elect to contribute to the support of 6 the New York state ALS (Amyotrophic Lateral Sclerosis) research and 7 education fund. Such contribution shall be in any whole dollar amount 8 and shall not reduce the amount of the state tax owed by such taxpayer. 9 The commissioner shall include space on the corporate income tax return 10 to enable a taxpayer to make such contribution. Notwithstanding any 11 other provision of law, all revenues collected pursuant to this section 12 shall be credited to the New York state ALS research and education fund 13 and shall be used only for those purposes enumerated in section ninety- 14 five-i of the state finance law. 15 § 2. The tax law is amended by adding a new section 630-f to read as 16 follows: 17 § 630-f. Gift for ALS research and education. Effective for any tax 18 year commencing on or after January first, two thousand nineteen, an 19 individual in any taxable year may elect to contribute to the New York 20 state ALS (Amyotrophic Lateral Sclerosis) research and education fund. 21 Such contribution shall be in any whole dollar amount and shall not 22 reduce the amount of state tax owed by such individual. The commissioner EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01854-02-8A. 398--A 2 1 shall include space on the personal income tax return to enable a 2 taxpayer to make such contribution. Notwithstanding any other provision 3 of law all revenues collected pursuant to this section shall be credited 4 to the New York state ALS research and education fund and used only for 5 those purposes enumerated in section ninety-five-i of the state finance 6 law. 7 § 3. The state finance law is amended by adding a new section 95-i to 8 read as follows: 9 § 95-i. New York state ALS research and education fund. 1. There is 10 hereby established in the joint custody of the commissioner of taxation 11 and finance and the comptroller, a special fund to be known as the New 12 York state ALS (Amyotrophic Lateral Sclerosis) research and education 13 fund. 14 2. Such fund shall consist of all revenues received pursuant to the 15 provisions of sections two hundred nine-L and six hundred thirty-f of 16 the tax law, all revenues received pursuant to appropriations by the 17 legislature, and all moneys appropriated, credited, or transferred ther- 18 eto from any other fund or source pursuant to law. Nothing contained in 19 this section shall prevent the state from receiving grants, gifts or 20 bequests for the purposes of the fund as defined in this section and 21 depositing them into the fund according to law. Any interest received by 22 the comptroller on moneys on deposit in such fund shall be retained in 23 and become part of such fund. 24 3. Moneys of the fund shall be expended only to provide grants to the 25 Greater New York ALS Association and the ALS Association Upstate New 26 York Chapter, not-for-profit corporations established in this state 27 which are incorporated for the purpose of advancing and financing ALS 28 research and education projects, provided that moneys of the fund shall 29 be expended only in support of the Greater New York ALS Association's 30 ALSA Certified Treatment Centers of Excellence located in New York state 31 or otherwise in support of the Greater New York ALS Association's work 32 in New York state. 33 4. On or before the first day of February each year, the comptroller 34 shall certify to the governor, temporary president of the senate, speak- 35 er of the assembly, chair of the senate finance committee and chair of 36 the assembly ways and means committee, the amount of money deposited by 37 source in the New York state ALS research and education fund during the 38 preceding calendar year as the result of revenue derived pursuant to 39 sections two hundred nine-L and six hundred thirty-f of the tax law and 40 from all other sources, as well as all disbursements from the New York 41 state ALS research and education fund during the preceding calendar 42 year. The comptroller shall expend funds in the year in which they were 43 donated to the extent practicable. In the event that any such funds were 44 not expended in the year in which they were donated, the comptroller 45 shall provide justification, along with a remedial plan to ensure the 46 timely and effective use of the funds in the annual report to the gover- 47 nor, temporary president of the senate, speaker of the assembly, chair 48 of the senate finance committee and chair of the assembly ways and means 49 committee. 50 5. As a condition of receiving grants from the fund, the Greater New 51 York ALS Association and the ALS Association Upstate New York Chapter 52 shall agree to issue and shall issue, on or before the first day of 53 February each year, a report including, but not limited to, financial 54 statements, financial reports and reports on the issuance of grants. 55 Such reports shall be delivered to the governor and the chairs of the 56 senate finance committee and the assembly ways and means committee andA. 398--A 3 1 shall also be made available to the public. Such financial statements 2 and reports shall be audited by a nationally recognized accounting firm. 3 6. Moneys shall be payable from the fund to the Greater New York ALS 4 Association and the ALS Association Upstate New York Chapter, with 5 sixty-five percent of moneys in the fund to be allocated to the Greater 6 New York ALS Association and thirty-five percent of moneys in the fund 7 to be allocated to the ALS Association Upstate New York Chapter on an 8 annual basis, on the audit and warrant of the comptroller on vouchers 9 approved by the comptroller. 10 § 4. This act shall take effect immediately.
