Bill Text: NY A05457 | 2019-2020 | General Assembly | Introduced
Bill Title: Relates to tax check-off boxes on personal income tax return forms.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A05457 Detail]
Download: New_York-2019-A05457-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 5457 2019-2020 Regular Sessions IN ASSEMBLY February 12, 2019 ___________ Introduced by M. of A. GOODELL, RA -- Multi-Sponsored by -- M. of A. MORINELLO -- 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 tax check-off boxes on personal income tax return forms; and to repeal certain provisions of the tax law relating thereto 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 623 to read 2 as follows: 3 § 623. Gift on personal income tax forms. Effective for any tax year 4 commencing on or after January first, two thousand nineteen, an individ- 5 ual in any taxable year may elect to contribute to any charitable organ- 6 ization registered with the attorney general of the state. The contrib- 7 ution shall be in whole dollar amount and shall not reduce the amount of 8 state tax owed by such individual. The commissioner shall include space 9 on the personal income tax return to enable a taxpayer to make such 10 contribution. 11 § 2. Sections 625, 626, 627, 627-a, 627-b, 627-c, 628, 629, 629-a, 12 630, 630-a, 630-b, 630-c, 630-d as added by chapter 420 of the laws of 13 2015, and 630-d as added by chapter 483 of the laws of 2015, of the tax 14 law are REPEALED. 15 § 3. Paragraphs 1 and 1-a of subdivision (a) of section 83 of the 16 state finance law, paragraph 1 as amended by chapter 512 of the laws of 17 1994, paragraph 1-a as added by chapter 453 of the laws of 2015, and the 18 opening paragraph of paragraph 1-a as amended by section 27-a of part UU 19 of chapter 54 of the laws of 2016, are amended to read as follows: 20 1. The conservation fund shall consist of all moneys belonging to the 21 state received by the department of environmental conservation from the 22 sale of licenses for hunting, for trapping, and for fishing, all moneys 23 received in actions for penalties under articles eleven and thirteen of 24 the environmental conservation law and subdivision two of section EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09252-01-9A. 5457 2 1 71-1929 of the environmental conservation law, or upon the settlement or 2 compromise thereof, all fines for violation of any of the provisions of 3 articles eleven and thirteen of the environmental conservation law, all 4 moneys arising out of the operation of real property under the jurisdic- 5 tion of the division of fish and wildlife in the department of environ- 6 mental conservation heretofore or hereafter acquired by the state of New 7 York, and from any concessions thereon and from any leases thereof, 8 including moneys received from the sale thereof when authorized by law, 9 all moneys received from leases or rentals of shellfish grounds in the 10 marine and coastal district, [all moneys from gifts for fish and wild-11life management pursuant to section six hundred twenty-five of the tax12law,] moneys received by the department of environmental conservation 13 from the sale of limited edition prints of fish and wildlife paintings, 14 as authorized by paragraph t of subdivision two of section 3-0301 of the 15 environmental conservation law, all moneys received from the reimburse- 16 ment provided for in paragraph b of subdivision seven of section 8-0109 17 of the environmental conservation law, and all other moneys arising out 18 of the application of any provisions of articles eleven and thirteen of 19 the environmental conservation law. These moneys, after appropriation by 20 the legislature, and within the amounts set forth and for the several 21 purposes specified, shall be available to the department of environ- 22 mental conservation for the care, management, protection and enlargement 23 of the fish, game and shell fish resources of the state and for the 24 promotion of public fishing and shooting. In the accomplishment of these 25 objects the moneys made available hereunder shall be devoted to the 26 purchase or acquisition of lands, lands under water, waters, or rights 27 therein as required, to payment for personal service, for maintenance 28 and operation, and for new construction and permanent betterments, and 29 to all other proper expenses of the department of environmental conser- 30 vation in the administration and enforcement of the provisions of arti- 31 cles eleven and thirteen of the environmental conservation law. 32 1-a. On or before the first day of February each year, the commission- 33 er of the department of environmental conservation shall provide a writ- 34 ten report to the temporary president of the senate, speaker of the 35 assembly, chair of the senate finance committee, chair of the assembly 36 ways and means committee, chair of the senate committee on environmental 37 conservation, chair of the assembly environmental conservation commit- 38 tee, the state comptroller and the public. Such report shall include how 39 the monies of the fund [received pursuant to section six hundred twen-40ty-five of the tax law] were utilized during the preceding calendar 41 year, and shall include: 42 (i) the amount of money dispersed from the fund and the award process 43 used for such disbursements; 44 (ii) recipients of awards from the fund; 45 (iii) the amount awarded to each; 46 (iv) the purposes for which such awards were granted; and 47 (v) a summary financial plan for such monies which shall include esti- 48 mates of all receipts and all disbursements for the current and succeed- 49 ing fiscal years, along with the actual results from the prior fiscal 50 year. 51 § 4. Subdivision 2 of section 84 of the state finance law, as added by 52 chapter 394 of the laws of 1995, is amended to read as follows: 53 2. Such fund shall consist of all revenues received [from the imple-54mentation of section six hundred twenty-six of the tax law, accounted55for separately and from all of the moneys credited or transferred there-56to] from any [other] fund or source pursuant to law. Moneys depositedA. 5457 3 1 in the fund shall be held in interest bearing accounts in public deposi- 2 tories as prescribed by state statutes, and may be invested or rein- 3 vested in such securities as are approved by the state treasurer. Inter- 4 est or other income earned on moneys deposited into the fund, and any 5 moneys which moneys deposited into the fund and any moneys which may be 6 appropriated or otherwise become available for the purposes of the fund, 7 shall be credited to and deposited in the fund for use as set forth in 8 this section. 9 § 5. Subdivisions 2 and 2-a of section 97-yy of the state finance law, 10 as amended by chapter 385 of the laws of 2007, are amended to read as 11 follows: 12 2. Such fund shall consist of all revenues received by the department 13 of taxation and finance, pursuant to the provisions of section two 14 hundred nine-D [and section six hundred twenty-seven] of the tax law, 15 all moneys collected pursuant to section four hundred four-q of the 16 vehicle and traffic law, as added by chapter five hundred twenty-eight 17 of the laws of nineteen hundred ninety-nine, and all other moneys appro- 18 priated, credited, or transferred thereto from any other fund or source 19 pursuant to law. For each state fiscal year, there shall be appropriated 20 to the fund by the state, in addition to all other moneys required to be 21 deposited into such fund, an amount equal to the amounts of monies 22 collected and deposited into the fund pursuant to [sections] section two 23 hundred nine-D [and six hundred twenty-seven] of the tax law and section 24 four hundred four-q of the vehicle and traffic law, as added by chapter 25 five hundred twenty-eight of the laws of nineteen hundred ninety-nine, 26 and the amounts of moneys received and deposited into the fund from 27 grants, gifts and bequests during the preceding calendar year, as certi- 28 fied by the comptroller. Nothing contained herein shall prevent the 29 state from receiving grants, gifts or bequests for the purposes of the 30 fund as defined in this section and depositing them into the fund 31 according to law. 32 2-a. On or before the first day of February each year, the comptroller 33 shall certify to the governor, temporary president of the senate, speak- 34 er of the assembly, chair of the senate finance committee and chair of 35 the assembly ways and means committee, the amount of money deposited in 36 the breast cancer research and education fund during the preceding 37 calendar year as the result of revenue derived pursuant to [sections] 38 section two hundred nine-D [and six hundred twenty-seven] of the tax law 39 and section four hundred four-q of the vehicle and traffic law, as added 40 by chapter five hundred twenty-eight of the laws of nineteen hundred 41 ninety-nine, and from grants, gifts and bequests. 42 § 6. Subdivisions 2 and 3 of section 97-mmmm of the state finance law, 43 as added by section 2 of part W of chapter 57 of the laws of 2013, are 44 amended to read as follows: 45 2. Such fund shall consist of all revenues received by the department 46 of taxation and finance, pursuant to the provisions of [sections] 47 section two hundred-nine-H [and six hundred twenty-seven-a] of the tax 48 law, and all other moneys appropriated, credited, or transferred thereto 49 from any other fund or source pursuant to law. Nothing in this section 50 shall prevent the state from soliciting and receiving grants, gifts or 51 bequests for the purposes of the fund as defined in this section and 52 depositing them into the fund according to law. 53 3. On or before the first day of February of each calendar year, the 54 comptroller shall certify to the governor, the temporary president of 55 the senate, the speaker of the assembly, the chair of the senate finance 56 committee and the chair of the assembly ways and means committee, theA. 5457 4 1 amount of money deposited in the veterans remembrance and cemetery main- 2 tenance and operation fund during the preceding calendar year as the 3 result of revenue derived pursuant to [sections] section two hundred 4 nine-H [and six hundred twenty-seven-a] of the tax law, and from all 5 grants, gifts and bequests. 6 § 7. Subdivision 2 of section 92-w of the state finance law, as 7 amended by chapter 579 of the laws of 1997, is amended to read as 8 follows: 9 2. The fund shall consist of all monies transferred to such fund 10 pursuant to law, all monies required by any provision of law to be paid 11 into or credited to the fund[, all moneys from gifts pursuant to section12six hundred twenty-eight of the tax law] and any interest earnings which 13 may accrue from the investment of monies in the fund. Nothing contained 14 herein shall prevent the state from receiving grants, gifts or bequests 15 for the purposes of the fund as defined in this section and depositing 16 them into the fund according to law. 17 § 7-a. Subdivisions 2 and 3 of section 81 of the state finance law, as 18 added by chapter 432 of the laws of 2016, are amended to read as 19 follows: 20 2. Such fund shall consist of all revenues received by the department 21 of taxation and finance, pursuant to the provisions of [sections] 22 section two hundred nine-J [and six hundred twenty-seven-c] of the tax 23 law, and all other moneys appropriated, credited or transferred thereto 24 from any other fund or source pursuant to law. For each state fiscal 25 year, there shall be appropriated to the fund by the state, in addition 26 to all other moneys required to be deposited into such fund, an amount 27 equal to the aggregate of the amounts of moneys collected and deposited 28 into the veterans' home assistance fund pursuant to [sections] section 29 two hundred nine-J [and six hundred twenty-seven-c] of the tax law and 30 all other moneys received and deposited into such fund from grants, 31 gifts and bequests during the immediately preceding calendar year. Noth- 32 ing in this section shall prevent the state from soliciting and receiv- 33 ing grants, gifts or bequests for the purposes of the fund as defined in 34 this section and depositing them into the fund according to law. 35 3. On or before the first of February each year, the comptroller shall 36 certify to the governor, the temporary president of the senate, the 37 speaker of the assembly, the chair of the senate finance committee and 38 the chair of the assembly ways and means committee, the amount of monies 39 deposited into the veterans' home assistance fund during the immediately 40 preceding calendar year as the result of revenues collected pursuant to 41 [sections] section two hundred nine-J [and six hundred twenty-seven-c] 42 of the tax law, and from all grants, gifts and bequests to such fund. 43 § 8. Subdivisions 2 and 2-a of section 89-e of the state finance law, 44 subdivision 2 as amended and subdivision 2-a as added by chapter 359 of 45 the laws of 2002, are amended to read as follows: 46 2. Such fund shall consist of all revenues [received by the department47of taxation and finance, pursuant to the provisions of section six48hundred twenty-nine of the tax law and], all [other] moneys appropri- 49 ated, credited, or transferred thereto from any [other] fund or source 50 pursuant to law. [For each state fiscal year, there shall be appropri-51ated to the fund by the state, in addition to all other moneys required52to be deposited into such fund, an amount equal to the amounts of monies53collected and deposited into the fund pursuant to section six hundred54twenty-nine of the tax law during the preceding calendar year, as certi-55fied by the comptroller.] Nothing contained herein shall prevent the 56 state from receiving grants, gifts or bequests for the purposes of theA. 5457 5 1 fund as defined in this section and depositing them into the fund 2 according to law. 3 2-a. On or before the first day of February each year, the comptroller 4 shall certify to the governor, temporary president of the senate, speak- 5 er of the assembly, chair of the senate finance committee and chair of 6 the assembly ways and means committee, the amount of money deposited in 7 the Alzheimer's research fund during the preceding calendar year [as the8result of revenue derived pursuant to section six hundred twenty-nine of9the tax law]. 10 § 9. Subdivision 2 of section 95-h of the state finance law, as 11 amended by chapter 228 of the laws of 2017, is amended to read as 12 follows: 13 2. Such fund shall consist of all revenues received pursuant to the 14 provisions of [section six hundred twenty-nine-a of the tax law,] 15 section four hundred four-dd of the vehicle and traffic law, all reven- 16 ues received pursuant to appropriations by the legislature, and all 17 moneys appropriated, credited or transferred thereto from any other fund 18 or source pursuant to law. [No moneys credited to such fund pursuant to19section six hundred twenty-nine-a of the tax law shall be deemed to20authorize the reduction of the amount of monies otherwise appropriated21by the state for the purpose of eliminating the stigma attached to22mental illness.] 23 § 10. Subdivision 2 and paragraph (a) of subdivision 4 of section 95-e 24 of the state finance law, as amended by section 7 of part A of chapter 25 60 of the laws of 2014, are amended to read as follows: 26 2. Such fund shall consist of all revenues received pursuant to the 27 provisions of section four hundred four-q of the vehicle and traffic 28 law, as added by chapter five hundred twenty-eight of the laws of nine- 29 teen hundred ninety-nine, and [sections] section two hundred nine-E [and30six hundred thirty] of the tax law, all revenues received pursuant to 31 appropriations by the legislature, and all moneys appropriated, credit- 32 ed, or transferred thereto from any other fund or source pursuant to 33 law. For each state fiscal year, there shall be appropriated to the fund 34 by the state, in addition to all other moneys required to be deposited 35 into such fund, an amount equal to the amounts of monies collected and 36 deposited into the fund pursuant to section four hundred four-q of the 37 vehicle and traffic law, as added by chapter five hundred twenty-eight 38 of the laws of nineteen hundred ninety-nine, and [sections] section two 39 hundred nine-E [and six hundred thirty] of the tax law during the 40 preceding calendar year, as certified by the comptroller. Nothing 41 contained herein shall prevent the state from receiving grants, gifts or 42 bequests for the purposes of the fund as defined in this section and 43 depositing them into the fund according to law. Any interest received by 44 the comptroller on moneys on deposit in such fund shall be retained in 45 and become part of such fund. 46 (a) On or before the first day of February each year, the comptroller 47 shall certify to the governor, temporary president of the senate, speak- 48 er of the assembly, chair of the senate finance committee and chair of 49 the assembly ways and means committee, the amount of money deposited by 50 source in the New York State prostate and testicular cancer research and 51 education fund during the preceding calendar year as the result of 52 revenue derived pursuant to section four hundred four-q of the vehicle 53 and traffic law, as added by chapter five hundred twenty-eight of the 54 laws of nineteen hundred ninety-nine, and [sections] section two hundred 55 nine-E [and six hundred thirty] of the tax law and from all other sourc- 56 es.A. 5457 6 1 § 11. Subdivision 2 of section 79 of the state finance law, as added 2 by chapter 753 of the laws of 2005, is amended to read as follows: 3 2. Such fund shall consist of all revenues received by the department 4 of taxation and finance pursuant to the provisions of [sections] section 5 two hundred nine-F [and six hundred thirty-a] of the tax law and all 6 other money appropriated, credited, or transferred thereto from any 7 other fund or source pursuant to law. Nothing contained herein shall 8 prevent the state from receiving grants, gifts or bequests for the 9 purposes of the fund as defined in this section and depositing them into 10 the fund according to law. 11 § 12. Subdivision 2 of section 99-q of the state finance law, as added 12 by chapter 490 of the laws of 2009, is amended to read as follows: 13 2. Such fund shall consist of all revenues received by the department 14 of taxation and finance, pursuant to the provisions of [sections] 15 section two hundred nine-G [and six hundred thirty-b] of the tax law and 16 all other moneys appropriated, credited, or transferred thereto from any 17 other fund or source pursuant to law. Nothing contained in this section 18 shall prevent the state from receiving grants, gifts or bequests for the 19 purposes of the fund as defined in this section and depositing them into 20 the fund according to law. Any interest received by the comptroller on 21 moneys on deposit in such fund shall be retained in and become part of 22 such fund. 23 § 13. Subdivision 2 of section 99-u of the state finance law, as 24 amended by section 31 of part A of chapter 54 of the laws of 2016, is 25 amended to read as follows: 26 2. Such fund shall consist of all [revenues received by the department27of taxation and finance, pursuant to the provisions of section six28hundred thirty-c of the tax law and all other] moneys appropriated ther- 29 eto from any other fund or source pursuant to law. Nothing contained in 30 this section shall prevent the state from receiving grants, gifts or 31 bequests for the purposes of the fund as defined in this section and 32 depositing them into the fund according to law. 33 § 14. Subdivision 2 of section 97-llll of the state finance law, as 34 added by chapter 420 of the laws of 2015, is amended to read as follows: 35 2. Such fund shall consist of all revenues received by the department 36 of taxation and finance, pursuant to the provisions of section two 37 hundred nine-I [and section six hundred thirty-d] of the tax law, and 38 all other moneys appropriated, credited or transferred thereto from any 39 other fund or source pursuant to law. Nothing contained in this section 40 shall prevent the state from receiving grants, gifts or bequests for the 41 purposes of the fund as defined in this section and depositing them into 42 the fund according to law. 43 § 15. Subdivision 2 of section 95-e of the state finance law, as 44 amended by chapter 483 of the laws of 2015, is amended to read as 45 follows: 46 2. Such fund shall consist of all revenues received pursuant to the 47 provisions of section four hundred four-v of the vehicle and traffic 48 law, as added by chapter three hundred one of the laws of two thousand 49 four, [all revenues received pursuant to section six hundred thirty-d of50the tax law] and all other moneys appropriated, credited, or transferred 51 thereto from any other fund or source pursuant to law. Nothing contained 52 in this section shall prevent the state from receiving grants, gifts or 53 bequests for the purposes of the fund as defined in this section and 54 depositing them into the fund according to law. 55 § 16. This act shall take effect immediately.