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) 2019-02-12 - referred to 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    14  law are REPEALED.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.
                                                                   LBD09252-01-9

        A. 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-
    11  life management pursuant to section six hundred twenty-five of  the  tax
    12  law,]  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-
    40  ty-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-
    54  mentation of section six hundred twenty-six of the  tax  law,  accounted
    55  for separately and from all of the moneys credited or transferred there-
    56  to]  from  any [other] fund or source pursuant to law.  Moneys deposited

        A. 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,  the

        A. 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 section
    12  six 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 department
    47  of taxation and finance, pursuant  to  the  provisions  of  section  six
    48  hundred  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-
    51  ated to the fund by the state, in addition to all other moneys  required
    52  to be deposited into such fund, an amount equal to the amounts of monies
    53  collected  and  deposited  into the fund pursuant to section six hundred
    54  twenty-nine of the tax law during the preceding calendar year, as certi-
    55  fied by the comptroller.] Nothing contained  herein  shall  prevent  the
    56  state  from  receiving grants, gifts or bequests for the purposes of the

        A. 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 the
     8  result of revenue derived pursuant to section six hundred twenty-nine of
     9  the 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 to
    19  section six hundred twenty-nine-a of the tax  law  shall  be  deemed  to
    20  authorize  the  reduction of the amount of monies otherwise appropriated
    21  by the state for the purpose  of  eliminating  the  stigma  attached  to
    22  mental 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 [and
    30  six  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 department
    27  of  taxation  and  finance,  pursuant  to  the provisions of section six
    28  hundred 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 of
    50  the 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.
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