Bill Text: NY A06474 | 2015-2016 | General Assembly | Amended

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

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Bill Title: Establishes space on the business franchise and personal income tax forms to make a gift for home delivered meals for seniors; creates the senior wellness in nutrition fund.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Engrossed - Dead) 2016-03-17 - REFERRED TO AGING [A06474 Detail]

Download: New_York-2015-A06474-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        6474--A
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                    March 25, 2015
                                      ___________
       Introduced by M. of A. ENGLEBRIGHT, PERRY -- Multi-Sponsored by -- M. of
         A.  GOODELL  --  read  once  and referred to the Committee on Ways and
         Means -- committee discharged,  bill  amended,  ordered  reprinted  as
         amended and recommitted to said committee
       AN  ACT  to  amend the tax law and the state finance law, in relation to
         establishing a gift for home delivered meals for seniors on the  busi-
         ness  franchise  and  personal  income  tax forms and establishing the
         senior wellness in nutrition 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-I to
    2  read as follows:
    3    S 209-I. GIFT FOR HOME DELIVERED MEALS FOR SENIORS. EFFECTIVE FOR  ANY
    4  TAX  YEAR  COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN, A
    5  TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  SUPPORT  OF
    6  THE  SENIOR WELLNESS IN NUTRITION FUND FOR THE PURPOSE OF PROVIDING HOME
    7  DELIVERED MEALS TO SENIORS. SUCH CONTRIBUTION  SHALL  BE  IN  ANY  WHOLE
    8  DOLLAR  AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH
    9  TAXPAYER. THE COMMISSIONER SHALL INCLUDE SPACE ON THE BUSINESS FRANCHISE
   10  INCOME TAX RETURN, ENTITLED "MEALS ON WHEELS FOR SENIORS", TO  ENABLE  A
   11  TAXPAYER TO MAKE SUCH CONTRIBUTION.  NOTWITHSTANDING ANY OTHER PROVISION
   12  OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDIT-
   13  ED  TO  THE SENIOR WELLNESS IN NUTRITION FUND AND SHALL ONLY BE USED FOR
   14  THOSE PURPOSES ENUMERATED IN SECTION NINETY-ONE-G OF THE  STATE  FINANCE
   15  LAW.
   16    S  2.  The tax law is amended by adding a new section 626-a to read as
   17  follows:
   18    S 626-A. GIFT FOR HOME DELIVERED MEALS FOR SENIORS. EFFECTIVE FOR  ANY
   19  TAX  YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN, AN
   20  INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
   21  THE SENIOR WELLNESS IN NUTRITION FUND FOR THE PURPOSE OF PROVIDING  HOME
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10055-02-5
       A. 6474--A                          2
    1  DELIVERED  MEALS  TO  SENIORS.  SUCH  CONTRIBUTION SHALL BE IN ANY WHOLE
    2  DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY  SUCH
    3  INDIVIDUAL.  THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME
    4  TAX RETURN, ENTITLED "MEALS ON WHEELS FOR SENIORS", TO ENABLE A TAXPAYER
    5  TO  MAKE SUCH CONTRIBUTION.  NOTWITHSTANDING ANY OTHER PROVISION OF LAW,
    6  ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE
    7  SENIOR WELLNESS IN NUTRITION FUND AND USED ONLY FOR THE PURPOSES ENUMER-
    8  ATED IN SECTION NINETY-ONE-G OF THE STATE FINANCE LAW.
    9    S 3. The state finance law is amended by adding a new section 91-g  to
   10  read as follows:
   11    S  91-G.  SENIOR WELLNESS IN NUTRITION FUND. 1. THERE IS HEREBY ESTAB-
   12  LISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE
   13  AND  THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "SENIOR WELLNESS
   14  IN NUTRITION FUND".
   15    2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
   16  OF  TAXATION  AND  FINANCE,  PURSUANT  TO  THE PROVISIONS OF SECTION TWO
   17  HUNDRED NINE-I AND SECTION SIX HUNDRED TWENTY-SIX-A OF THE TAX LAW,  AND
   18  ALL  OTHER MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY
   19  OTHER FUND OR SOURCE PURSUANT TO LAW.  NOTHING  IN  THIS  SECTION  SHALL
   20  PREVENT  THE  STATE  FROM  RECEIVING  GRANTS,  GIFTS OR BEQUESTS FOR THE
   21  PURPOSES OF THE FUND AS DEFINED IN THIS SECTION AND DEPOSITING THEM INTO
   22  THE FUND ACCORDING TO LAW.
   23    3. MONIES OF THE FUND SHALL BE EXPENDED SOLELY FOR SENIOR WELLNESS  IN
   24  NUTRITION  PROGRAMS  APPROVED BY THE STATE OFFICE FOR THE AGING, FOR THE
   25  PURPOSE OF PROVIDING HOME DELIVERED MEALS TO SENIORS.
   26    4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
   27  THE  COMPTROLLER  ON  VOUCHERS APPROVED AND CERTIFIED BY THE DIRECTOR OF
   28  THE STATE OFFICE FOR THE AGING.
   29    5. TO THE EXTENT PRACTICABLE, THE DIRECTOR OF THE STATE OFFICE FOR THE
   30  AGING SHALL ENSURE THAT ALL MONIES RECEIVED DURING  A  FISCAL  YEAR  ARE
   31  EXPENDED PRIOR TO THE END OF SUCH FISCAL YEAR.
   32    6.  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 SENIOR WELLNESS IN NUTRITION FUND DURING THE PRECEDING CALENDAR YEAR
   37  AS THE RESULT OF REVENUE DERIVED PURSUANT TO SECTIONS TWO HUNDRED NINE-I
   38  AND SIX HUNDRED TWENTY-SIX-A OF THE TAX LAW.
   39    7. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE  DIRECTOR  OF
   40  THE  STATE  OFFICE  FOR  THE AGING SHALL PROVIDE A WRITTEN REPORT TO THE
   41  TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE
   42  SENATE FINANCE COMMITTEE, CHAIR OF THE ASSEMBLY WAYS AND  MEANS  COMMIT-
   43  TEE,  CHAIR  OF THE SENATE COMMITTEE ON AGING, AND CHAIR OF THE ASSEMBLY
   44  AGING COMMITTEE.  SUCH REPORT SHALL INCLUDE HOW THE MONIES OF  THE  FUND
   45  WERE UTILIZED DURING THE PRECEDING CALENDAR YEAR AND SHALL INCLUDE:
   46    (I) THE AMOUNT OF MONEY DISPERSED FROM THE FUND;
   47    (II) RECIPIENTS OF AWARDS FROM THE FUND;
   48    (III) THE AMOUNT AWARDED TO EACH; AND
   49    (IV) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED.
   50    S 4. This act shall take effect immediately.