Bill Text: NY A04831 | 2011-2012 | General Assembly | Introduced

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Bill Title: Establishes a gift for preserving religious landmarks option on state income tax returns; establishes the "preserving religious landmarks fund" into which all revenue from such gifts shall be deposited; monies shall be used to provide annual grants to religious organizations which occupy and use a historic, inner-city house of worship, for the preservation of such houses of worship.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-09-04 - enacting clause stricken [A04831 Detail]

Download: New_York-2011-A04831-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4831
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 8, 2011
                                      ___________
       Introduced  by  M.  of  A.  P. RIVERA  --  read once and referred to the
         Committee on Ways and Means
       AN ACT to amend the tax law, in relation  to  establishing  a  gift  for
         preserving  religious landmarks on personal income tax forms; to amend
         the state finance law, in  relation  to  establishing  the  preserving
         religious  landmarks  fund;  and  to  amend  the parks, recreation and
         historic preservation law, in relation to establishing a grant program
         to preserve inner-city houses of worship
         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 629-a to
    2  read as follows:
    3    S 629-A. GIFT FOR PRESERVING RELIGIOUS LANDMARKS.  EFFECTIVE  FOR  ANY
    4  TAX  YEAR  COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND ELEVEN, AN
    5  INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE PRESERVING
    6  RELIGIOUS LANDMARKS FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR
    7  AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY  SUCH  INDI-
    8  VIDUAL.  THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME TAX
    9  RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION.   NOTWITHSTANDING
   10  ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUE COLLECTED PURSUANT TO THIS
   11  SECTION SHALL BE CREDITED TO THE PRESERVING RELIGIOUS LANDMARKS FUND AND
   12  USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF  THE
   13  STATE FINANCE LAW.
   14    S  2. The state finance law is amended by adding a new section 95-h to
   15  read as follows:
   16    S 95-H. PRESERVING RELIGIOUS LANDMARKS FUND. 1. THERE IS HEREBY ESTAB-
   17  LISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE
   18  AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "PRESERVING
   19  RELIGIOUS LANDMARKS FUND".
   20    2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
   21  PROVISIONS OF SECTION SIX HUNDRED TWENTY-NINE-A  OF  THE  TAX  LAW,  ALL
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00040-01-1
       A. 4831                             2
    1  REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL
    2  MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
    3  OR  SOURCE  PURSUANT TO LAW. NO MONEYS CREDITED TO SUCH FUND PURSUANT TO
    4  SECTION  SIX  HUNDRED  TWENTY-NINE-A  OF  THE TAX LAW SHALL BE DEEMED TO
    5  AUTHORIZE THE REDUCTION OF THE AMOUNT OF MONIES  OTHERWISE  APPROPRIATED
    6  TO THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION.
    7    3.  THE  MONIES  OF  THE FUND SHALL BE MADE AVAILABLE TO THE OFFICE OF
    8  PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE PURPOSE OF PROVIDING
    9  GRANTS TO RELIGIOUS ORGANIZATIONS FOR  THE  PRESERVATION  OF  INNER-CITY
   10  HOUSES  OF  WORSHIP  USED AND OCCUPIED BY SUCH ORGANIZATIONS PURSUANT TO
   11  SECTION 14.11 OF THE PARKS, RECREATION AND HISTORIC PRESERVATION LAW.
   12    4. THE MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT  AND  WARRANT
   13  OF  THE  STATE  COMPTROLLER  ON  VOUCHERS  CERTIFIED  OR APPROVED BY THE
   14  COMMISSIONER OF PARKS, RECREATION AND HISTORIC PRESERVATION,  OR  BY  AN
   15  OFFICER  OR  EMPLOYEE  OF  THE  OFFICE OF PARKS, RECREATION AND HISTORIC
   16  PRESERVATION DESIGNATED BY SUCH COMMISSIONER.
   17    S 3. The parks, recreation and historic preservation law is amended by
   18  adding a new section 14.11 to read as follows:
   19    S 14.11 PRESERVATION OF RELIGIOUS LANDMARKS GRANTS. THE  OFFICE  SHALL
   20  DEVELOP,  ESTABLISH AND IMPLEMENT A PROGRAM WHICH PROVIDES ANNUAL GRANTS
   21  TO RELIGIOUS ORGANIZATIONS OCCUPYING AND UTILIZING HISTORIC,  INNER-CITY
   22  HOUSES  OF  WORSHIP,  WHICH ARE NOT INCLUDED IN THE NATIONAL REGISTER OR
   23  STATE REGISTER OF HISTORIC PLACES. SUCH GRANTS SHALL BE USED TO RESTORE,
   24  REHABILITATE AND PRESERVE SUCH HOUSES OF WORSHIP WHICH SERVE  AS  IMPOR-
   25  TANT ICONS TO THE COMMUNITIES IN WHICH THEY ARE LOCATED.
   26    S 4. This act shall take effect immediately.