Bill Text: NY A03842 | 2017-2018 | General Assembly | Introduced

New York Assembly Bill 3842 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: Establishes the military family relief fund and provides taxpayers a method by which they may contribute to the fund.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2018-12-21 - signed chap.374 [A03842 Detail]

Download: New_York-2017-A03842-Introduced.html

                STATE OF NEW YORK
        ________________________________________________________________________
                                          3842
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    January 30, 2017
                                       ___________
        Introduced  by M. of A. ORTIZ -- read once and referred to the Committee
          on Ways and Means
        AN ACT to amend the tax law and the state finance law,  in  relation  to
          providing  for  taxpayer  gifts for military families and establishing
          the military relief fund
          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-K to
     2  read as follows:
     3    § 209-K. Gift for  military  families.  Effective  for  any  tax  year
     4  commencing on or after January first, two thousand seventeen, a taxpayer
     5  in  any taxable year may elect to contribute to the support of the mili-
     6  tary family relief fund. Such contribution shall be in any whole  dollar
     7  amount  and  shall  not  reduce the amount of the state tax owed by such
     8  taxpayer. The commissioner shall include space on the  corporate  income
     9  tax  return  to  enable  a taxpayer to make such contribution.  Notwith-
    10  standing any other provision of law, all revenues collected pursuant  to
    11  this  section  shall  be credited to the military family relief fund and
    12  shall  be  used  only  for  those   purposes   enumerated   in   section
    13  eighty-nine-i of the state finance law.
    14    §  2.  Part  2 of article 22 of the tax law is amended by adding a new
    15  section 630-e to read as follows:
    16    § 630-e. Gift for  military  families.  Effective  for  any  tax  year
    17  commencing  on  or after January first, two thousand seventeen, an indi-
    18  vidual in any taxable year may elect to contribute to the military fami-
    19  ly relief fund. Such contribution shall be in any  whole  dollar  amount
    20  and  shall  not  reduce the amount of state tax owed by such individual.
    21  The commissioner shall include space on the personal income  tax  return
    22  to  enable  a  taxpayer  to  make such contribution. Notwithstanding any
    23  other provision of law, all revenues collected pursuant to this  section
    24  shall  be  credited to the military family relief fund and used only for
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08364-01-7

        A. 3842                             2
     1  those purposes enumerated in section eighty-nine-i of the state  finance
     2  law.
     3    §  3. The state finance law is amended by adding a new section 89-i to
     4  read as follows:
     5    § 89-i. Military family relief fund. 1. There is hereby established in
     6  the joint custody of the commissioner of taxation and  finance  and  the
     7  comptroller,  a  special fund to be known as the "military family relief
     8  fund".
     9    2. Such fund shall consist of all revenues received by the  department
    10  of  taxation  and  finance  pursuant  to  the  provisions of section two
    11  hundred nine-K and section six hundred thirty-e of the tax law  and  all
    12  other  moneys  appropriated,  credited,  or transferred thereto from any
    13  other fund or source pursuant to law.  Nothing  contained  herein  shall
    14  prevent the state from receiving grants, gifts, or bequests for the fund
    15  and depositing them into the fund according to law.
    16    3.  Monies  of the fund shall be expended only for the aid of military
    17  families. Such monies may be used  to  provide  assistance  to  military
    18  families  for  housing,  clothing, food, medical services, utilities, or
    19  any other related necessity of daily living. The commissioner  of  taxa-
    20  tion  and finance shall establish criteria for determining who is eligi-
    21  ble to receive assistance pursuant to this fund.
    22    4. Monies shall be payable from the fund on the audit and  warrant  of
    23  the  comptroller  on vouchers approved and certified by the commissioner
    24  of taxation and finance.
    25    5. To the extent practicable, the commissioner of taxation and finance
    26  shall ensure that all monies received are expended within  one  calendar
    27  year from the date on which they are received.
    28    § 4. This act shall take effect immediately.