Bill Text: NY A07326 | 2011-2012 | General Assembly | Introduced

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Bill Title: Provides a tax check-off box on personal income tax return forms for gifts to the after-school activity fund.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-01-26 - print number 7326a [A07326 Detail]

Download: New_York-2011-A07326-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7326
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 29, 2011
                                      ___________
       Introduced by M. of A. BARRON -- 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
         providing a tax check-off box on personal income tax return forms  for
         gifts to the after-school activity 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 FOR AFTER-SCHOOL PROGRAMS.  EFFECTIVE FOR ANY TAX YEAR
    4  COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWELVE, AN INDIVIDUAL
    5  IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE AFTER-SCHOOL ACTIVITY
    6  FUND FOR PURPOSES OF SUPPORTING FUNDING FOR ELIGIBLE EXTENDED DAY ACTIV-
    7  ITIES ESTABLISHED PURSUANT TO PARAGRAPH B OF SUBDIVISION ONE OF  SECTION
    8  TWENTY-EIGHT  HUNDRED  FOURTEEN OF THE EDUCATION LAW.  SUCH CONTRIBUTION
    9  SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE  AMOUNT  OF
   10  STATE  TAX OWED BY SUCH INDIVIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE
   11  ON THE PERSONAL INCOME TAX RETURN TO ENABLE  A  TAXPAYER  TO  MAKE  SUCH
   12  CONTRIBUTION.  THE  COMMISSIONER SHALL ALSO ENSURE THAT A DESCRIPTION OF
   13  THE ACTIVITIES SUPPORTED BY SUCH FUND IS INCLUDED WITHIN  THE  TAX  FORM
   14  PREPARATION  INSTRUCTION BOOKLET. NOTWITHSTANDING ANY OTHER PROVISION OF
   15  LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL  BE  CREDITED
   16  TO  THE  AFTER-SCHOOL  ACTIVITY  FUND  AND  USED ONLY FOR THOSE PURPOSES
   17  ENUMERATED IN SECTION EIGHTY-ONE OF THE STATE FINANCE LAW.
   18    S 2. The state finance law is amended by adding a new  section  81  to
   19  read as follows:
   20    S  81.  AFTER-SCHOOL  ACTIVITY FUND. 1. THERE IS HEREBY ESTABLISHED IN
   21  THE JOINT CUSTODY OF THE COMPTROLLER AND THE COMMISSIONER OF  EDUCATION,
   22  A SPECIAL FUND TO BE KNOWN AS THE "AFTER-SCHOOL ACTIVITY FUND".
   23    2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
   24  PROVISIONS OF SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW AND ALL  OTHER
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05861-01-1
       A. 7326                             2
    1  MONEYS  APPROPRIATED,  CREDITED,  OR  TRANSFERRED THERETO FROM ANY OTHER
    2  FUND OR SOURCE PURSUANT TO LAW. NOTHING CONTAINED IN THIS SECTION  SHALL
    3  PREVENT  THE  STATE  FROM  RECEIVING  GRANTS,  GIFTS OR BEQUESTS FOR THE
    4  PURPOSES  OF  THE  FUND AS DEFINED IN THIS SECTION AND DEPOSIT THEM INTO
    5  THE FUND ACCORDING TO LAW.
    6    3. MONIES OF THE FUND SHALL BE EXPENDED TO FUND ELIGIBLE EXTENDED  DAY
    7  SERVICES, AS ESTABLISHED IN SECTION TWENTY-EIGHT HUNDRED FOURTEEN OF THE
    8  EDUCATION  LAW  AND SHALL BE MADE PAYABLE FROM THE FUND ON THE AUDIT AND
    9  WARRANT OF THE COMPTROLLER ON VOUCHERS APPROVED  AND  CERTIFIED  BY  THE
   10  COMMISSIONER OF EDUCATION.
   11    4.  MONIES  OF  THE  FUND SHALL NOT AFFECT ANY OTHER APPROPRIATION FOR
   12  AFTER-SCHOOL ACTIVITIES UNDER ANY OTHER PROVISION OF LAW  AND  SHALL  BE
   13  USED  TO  SUPPLEMENT  AWARDS  FOR  EXTENDED DAY ACTIVITIES GRANTED UNDER
   14  SECTION TWENTY-EIGHT HUNDRED FOURTEEN OF THE EDUCATION LAW.  SUCH  ADDI-
   15  TIONAL MONIES SHALL BE DISTRIBUTED TO GRANTEES OF SUCH AWARDS IN A METH-
   16  OD DETERMINED BY THE COMMISSIONER OF EDUCATION. SUCH MONIES SHALL NOT BE
   17  USED TO DISPLACE SCHOOL DISTRICT AFTER-SCHOOL FUNDING IN EXISTENCE AS OF
   18  THE EFFECTIVE DATE OF THIS SECTION.
   19    5.  THE  COMPTROLLER  SHALL  ANNUALLY REPORT TO THE LEGISLATURE ON ALL
   20  BALANCES OF MONEY AND RECEIPTS AND DISBURSEMENTS  OF  THE  FUND  IN  THE
   21  PRECEDING FISCAL YEAR AND SHALL FURTHER, SPECIFICALLY PROVIDE THE LEGIS-
   22  LATURE  WITH  THE  AMOUNT  OF  REVENUE  RECEIVED PURSUANT TO SECTION SIX
   23  HUNDRED THIRTY-C OF THE TAX LAW. TO THE EXTENT PRACTICABLE, THE  DEPART-
   24  MENT  OF EDUCATION SHALL PROVIDE THE LEGISLATURE WITH INFORMATION ON THE
   25  USE OF THE ADDITIONAL REVENUE RECEIVED UNDER SECTION SIX  HUNDRED  THIR-
   26  TY-C OF THE TAX LAW AND THE NUMBER OF ADDITIONAL CHILDREN SERVED BY SUCH
   27  MONIES.
   28    S 3. This act shall take effect immediately.