Bill Text: NY S04271 | 2011-2012 | General Assembly | Introduced

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Bill Title: Grants personal income taxpayers the ability to make a gift to the state parks on their tax returns; establishes the state parks fund to provide monies to the office of parks, recreation and historic preservation for the operation and maintenance of the state parks.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-04-18 - REPORTED AND COMMITTED TO FINANCE [S04271 Detail]

Download: New_York-2011-S04271-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4271
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                    March 25, 2011
                                      ___________
       Introduced  by  Sen.  LITTLE -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       AN ACT to amend the tax law, in relation to  establishing  the  gift  to
         state  parks  on  personal  income  tax  forms; and to amend the state
         finance law, in relation to establishing the state parks 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 630-c to
    2  read as follows:
    3    S 630-C. GIFT TO STATE PARKS. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON
    4  OR AFTER JANUARY FIRST, TWO THOUSAND ELEVEN, AN INDIVIDUAL IN ANY  TAXA-
    5  BLE  YEAR MAY ELECT TO CONTRIBUTE TO THE STATE PARKS FUND. SUCH CONTRIB-
    6  UTION SHALL BE IN ANY WHOLE DOLLAR  AMOUNT  AND  SHALL  NOT  REDUCE  THE
    7  AMOUNT  OF  STATE  TAX  OWED  BY SUCH INDIVIDUAL. THE COMMISSIONER SHALL
    8  INCLUDE SPACE ON THE PERSONAL INCOME TAX RETURN FORM TO ENABLE A TAXPAY-
    9  ER TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING  ANY  OTHER  PROVISION  OF
   10  LAW, ALL REVENUE COLLECTED PURSUANT TO THIS SECTION SHALL BE PAID TO THE
   11  STATE  PARKS  FUND ESTABLISHED PURSUANT TO SECTION EIGHTY-THREE-A OF THE
   12  STATE FINANCE LAW.
   13    S 2. The state finance law is amended by adding a new section 83-a  to
   14  read as follows:
   15    S  83-A. STATE PARKS FUND. 1. A SPECIAL FUND TO BE KNOWN AS THE "STATE
   16  PARKS FUND" IS HEREBY ESTABLISHED IN THE  JOINT  CUSTODY  OF  THE  STATE
   17  COMPTROLLER AND THE COMMISSIONER OF TAXATION AND FINANCE.
   18    2.  THE  FUND  SHALL  CONSIST  OF  ALL MONIES TRANSFERRED TO SUCH FUND
   19  PURSUANT TO LAW, ALL MONIES REQUIRED BY ANY PROVISION OF LAW TO BE  PAID
   20  OR  CREDITED  TO THE FUND, ALL MONIES FROM GIFTS PURSUANT TO SECTION SIX
   21  HUNDRED THIRTY-C OF THE TAX LAW AND  ANY  INTEREST  EARNINGS  WHICH  MAY
   22  ACCRUE  FROM  INVESTMENT  OF MONIES IN THE FUND. NOTHING IN THIS SECTION
   23  SHALL BE DEEMED TO PREVENT THE STATE FROM  RECEIVING  GRANTS,  GIFTS  OR
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10525-01-1
       S. 4271                             2
    1  BEQUESTS  FOR  THE  PURPOSES  OF THE FUND AS DEFINED IN THIS SECTION AND
    2  DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
    3    3.  MONIES  OF THE FUND, WHEN APPROPRIATED, SHALL BE MADE AVAILABLE TO
    4  THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE OPERA-
    5  TION AND MAINTENANCE OF STATE PARKS PURSUANT TO  THE  PARKS,  RECREATION
    6  AND HISTORIC PRESERVATION LAW.
    7    4.  MONIES  SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
    8  THE STATE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE  COMMIS-
    9  SIONER OF PARKS, RECREATION AND HISTORIC PRESERVATION.
   10    S 3. This act shall take effect immediately.