Bill Text: NY A03577 | 2009-2010 | General Assembly | Amended
Bill Title: Provides that taxpayers may contribute to the heart disease prevention and education fund by their income tax return and establishes the fund.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Vetoed) 2010-07-31 - tabled [A03577 Detail]
Download: New_York-2009-A03577-Amended.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 3577--B Cal. No. 270 2009-2010 Regular Sessions I N A S S E M B L Y January 27, 2009 ___________ Introduced by M. of A. AUBRY -- read once and referred to the Committee on Ways and Means -- reported from committee, advanced to a third reading, amended and ordered reprinted, retaining its place on the order of third reading -- passed by Assembly and delivered to the Senate, recalled from the Senate, vote reconsidered, bill amended, ordered reprinted, retaining its place on the order of third reading AN ACT to amend the tax law and the state finance law, in relation to providing for taxpayer gifts for heart disease prevention and educa- tion and establishing the heart disease prevention and education 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-H to 2 read as follows: 3 S 209-H. GIFT FOR HEART DISEASE PREVENTION AND EDUCATION. EFFECTIVE 4 FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND 5 ELEVEN, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE 6 SUPPORT OF THE HEART DISEASE EDUCATION AND PREVENTION FUND. SUCH 7 CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE 8 THE AMOUNT OF THE STATE TAX OWED BY SUCH TAXPAYER. THE COMMISSIONER 9 SHALL INCLUDE SPACE ON THE CORPORATE INCOME TAX RETURN TO ENABLE A 10 TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING ANY OTHER PROVISION 11 OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDIT- 12 ED TO THE HEART DISEASE PREVENTION AND EDUCATION FUND AND SHALL BE USED 13 ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-H OF THE STATE 14 FINANCE LAW. 15 S 2. Part 2 of article 22 of the tax law is amended by adding a new 16 section 630-c to read as follows: 17 S 630-C. GIFT FOR HEART DISEASE PREVENTION AND EDUCATION. EFFECTIVE 18 FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND 19 ELEVEN, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE 20 HEART DISEASE PREVENTION AND EDUCATION FUND. SUCH CONTRIBUTION SHALL BE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04412-04-0 A. 3577--B 2 1 IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX 2 OWED BY SUCH INDIVIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE 3 PERSONAL INCOME TAX RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIB- 4 UTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED 5 PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE HEART DISEASE 6 PREVENTION AND EDUCATION FUND AND USED ONLY FOR THOSE PURPOSES ENUMER- 7 ATED IN SECTION EIGHTY-NINE-H OF THE STATE FINANCE LAW. 8 S 3. The state finance law is amended by adding a new section 89-h to 9 read as follows: 10 S 89-H. HEART DISEASE PREVENTION AND EDUCATION FUND. 1. THERE IS HERE- 11 BY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND 12 FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "HEART 13 DISEASE PREVENTION AND EDUCATION FUND". 14 2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT 15 OF TAXATION AND FINANCE, PURSUANT TO THE PROVISIONS OF SECTION TWO 16 HUNDRED NINE-H AND SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW AND ALL 17 OTHER FUNDS OR SOURCES PURSUANT TO LAW. NOTHING CONTAINED HEREIN SHALL 18 PREVENT THE STATE FROM RECEIVING GRANTS, GIFTS OR BEQUESTS FOR THE 19 PURPOSE OF THE FUND AS DEFINED IN THIS SECTION AND DEPOSITING THEM INTO 20 THE FUND ACCORDING TO LAW. 21 3. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR HEART DISEASE 22 PREVENTION AND EDUCATION PROGRAM ADMINISTRATION AND IMPLEMENTATION AND 23 SHALL BE ADMINISTERED BY THE DEPARTMENT OF HEALTH THROUGH THE MARY LASK- 24 ER HEART AND HYPERTENSION INSTITUTE. 25 4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF 26 THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSIONER 27 OF HEALTH. 28 5. TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF HEALTH SHALL ENSURE 29 THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE EXPENDED PRIOR TO THE 30 END OF THE FISCAL YEAR. 31 S 4. This act shall take effect immediately.