Bill Text: NY A00809 | 2015-2016 | General Assembly | Introduced

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

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Bill Title: Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.

Spectrum: Moderate Partisan Bill (Democrat 8-2)

Status: (Engrossed - Dead) 2016-05-23 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [A00809 Detail]

Download: New_York-2015-A00809-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          809
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                    January 7, 2015
                                      ___________
       Introduced  by M. of A. GUNTHER, ROSENTHAL, JAFFEE, SCHIMMINGER, RIVERA,
         PERRY, BRAUNSTEIN, DUPREY, CURRAN -- 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
         ALS (Amyotrophic Lateral Sclerosis) research and education
         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 ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
    4  YEAR  COMMENCING  ON  OR  AFTER  JANUARY  FIRST, TWO THOUSAND SIXTEEN, A
    5  TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  SUPPORT  OF
    6  THE  NEW  YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND
    7  EDUCATION FUND. SUCH CONTRIBUTION SHALL BE IN ANY  WHOLE  DOLLAR  AMOUNT
    8  AND  SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX OWED BY SUCH TAXPAYER.
    9  THE COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE INCOME TAX  RETURN
   10  TO  ENABLE  A  TAXPAYER  TO  MAKE SUCH CONTRIBUTION. NOTWITHSTANDING ANY
   11  OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS  SECTION
   12  SHALL  BE CREDITED TO THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND
   13  AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION  NINETY-
   14  FIVE-H OF THE STATE FINANCE LAW.
   15    S  2.  The tax law is amended by adding a new section 630-d to read as
   16  follows:
   17    S 630-D. GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
   18  YEAR  COMMENCING  ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND SIXTEEN, AN
   19  INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  NEW  YORK
   20  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION FUND.
   21  SUCH CONTRIBUTION SHALL BE IN ANY WHOLE  DOLLAR  AMOUNT  AND  SHALL  NOT
   22  REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH INDIVIDUAL. THE COMMISSIONER
   23  SHALL  INCLUDE  SPACE  ON  THE  PERSONAL  INCOME  TAX RETURN TO ENABLE A
   24  TAXPAYER TO MAKE SUCH CONTRIBUTION.  NOTWITHSTANDING ANY OTHER PROVISION
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00985-01-5
       A. 809                              2
    1  OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED
    2  TO THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND AND USED ONLY  FOR
    3  THOSE  PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE STATE FINANCE
    4  LAW.
    5    S  3. The state finance law is amended by adding a new section 95-h to
    6  read as follows:
    7    S 95-H. NEW YORK STATE ALS RESEARCH AND EDUCATION FUND. 1.   THERE  IS
    8  HEREBY  ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION
    9  AND FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS  THE  NEW
   10  YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION
   11  FUND.
   12    2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
   13  PROVISIONS  OF  SECTIONS  TWO HUNDRED NINE-I AND SIX HUNDRED THIRTY-D OF
   14  THE TAX LAW, ALL REVENUES RECEIVED PURSUANT  TO  APPROPRIATIONS  BY  THE
   15  LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER-
   16  ETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW.  NOTHING CONTAINED IN
   17  THIS  SECTION  SHALL  PREVENT  THE STATE FROM RECEIVING GRANTS, GIFTS OR
   18  BEQUESTS FOR THE PURPOSES OF THE FUND AS DEFINED  IN  THIS  SECTION  AND
   19  DEPOSITING THEM INTO THE FUND ACCORDING TO LAW. ANY INTEREST RECEIVED BY
   20  THE  COMPTROLLER  ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE RETAINED IN
   21  AND BECOME PART OF SUCH FUND.
   22    3. MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO  THE
   23  GREATER  NEW  YORK  ALS  ASSOCIATION AND THE ALS ASSOCIATION UPSTATE NEW
   24  YORK CHAPTER, NOT-FOR-PROFIT  CORPORATIONS  ESTABLISHED  IN  THIS  STATE
   25  WHICH  ARE  INCORPORATED  FOR THE PURPOSE OF ADVANCING AND FINANCING ALS
   26  RESEARCH AND EDUCATION PROJECTS, PROVIDED THAT MONEYS OF THE FUND  SHALL
   27  BE  EXPENDED  ONLY  IN SUPPORT OF THE GREATER NEW YORK ALS ASSOCIATION'S
   28  ALSA CERTIFIED TREATMENT CENTERS OF EXCELLENCE LOCATED IN NEW YORK STATE
   29  OR OTHERWISE IN SUPPORT OF THE GREATER NEW YORK ALS  ASSOCIATION'S  WORK
   30  IN NEW YORK STATE.
   31    4.  ON  OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMPTROLLER
   32  SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
   33  ER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND  CHAIR  OF
   34  THE  ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED BY
   35  SOURCE IN THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING  THE
   36  PRECEDING  CALENDAR  YEAR  AS  THE RESULT OF REVENUE DERIVED PURSUANT TO
   37  SECTIONS TWO HUNDRED NINE-I AND SIX HUNDRED THIRTY-D OF THE TAX LAW  AND
   38  FROM  ALL  OTHER SOURCES, AS WELL AS ALL DISBURSEMENTS FROM THE NEW YORK
   39  STATE ALS RESEARCH AND EDUCATION  FUND  DURING  THE  PRECEDING  CALENDAR
   40  YEAR.  THE COMPTROLLER SHALL EXPEND FUNDS IN THE YEAR IN WHICH THEY WERE
   41  DONATED TO THE EXTENT PRACTICABLE. IN THE EVENT THAT ANY SUCH FUNDS WERE
   42  NOT EXPENDED IN THE YEAR IN WHICH THEY  WERE  DONATED,  THE  COMPTROLLER
   43  SHALL  PROVIDE  JUSTIFICATION,  ALONG WITH A REMEDIAL PLAN TO ENSURE THE
   44  TIMELY AND EFFECTIVE USE OF THE FUNDS IN THE ANNUAL REPORT TO THE GOVER-
   45  NOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE  ASSEMBLY,  CHAIR
   46  OF THE SENATE FINANCE COMMITTEE AND CHAIR OF THE ASSEMBLY WAYS AND MEANS
   47  COMMITTEE.
   48    5.  AS  A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE GREATER NEW
   49  YORK ALS ASSOCIATION AND THE ALS ASSOCIATION UPSTATE  NEW  YORK  CHAPTER
   50  SHALL  AGREE  TO  ISSUE  AND  SHALL ISSUE, ON OR BEFORE THE FIRST DAY OF
   51  FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT  LIMITED  TO,  FINANCIAL
   52  STATEMENTS,  FINANCIAL  REPORTS  AND  REPORTS ON THE ISSUANCE OF GRANTS.
   53  SUCH REPORTS SHALL BE DELIVERED TO THE GOVERNOR AND THE  CHAIRS  OF  THE
   54  SENATE  FINANCE  COMMITTEE AND THE ASSEMBLY WAYS AND MEANS COMMITTEE AND
   55  SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC.  SUCH  FINANCIAL  STATEMENTS
   56  AND REPORTS SHALL BE AUDITED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM.
       A. 809                              3
    1    6.  MONEYS  SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW YORK ALS
    2  ASSOCIATION AND THE ALS  ASSOCIATION  UPSTATE  NEW  YORK  CHAPTER,  WITH
    3  SIXTY-FIVE  PERCENT OF MONEYS IN THE FUND TO BE ALLOCATED TO THE GREATER
    4  NEW YORK ALS ASSOCIATION AND THIRTY-FIVE PERCENT OF MONEYS IN  THE  FUND
    5  TO  BE  ALLOCATED  TO THE ALS ASSOCIATION UPSTATE NEW YORK CHAPTER ON AN
    6  ANNUAL BASIS, ON THE AUDIT AND WARRANT OF THE  COMPTROLLER  ON  VOUCHERS
    7  APPROVED BY THE COMPTROLLER.
    8    S 4. This act shall take effect immediately.