Bill Text: NY A09878 | 2021-2022 | General Assembly | Introduced

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Bill Title: Relates to excluding certain lottery winnings from a school district's adjusted gross income; provides that any lottery winnings in excess of twenty-five percent of a district's adjusted gross income shall be excluded from such district's adjusted gross income for the year.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2022-12-28 - approval memo.81 [A09878 Detail]

Download: New_York-2021-A09878-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9878

                   IN ASSEMBLY

                                     April 19, 2022
                                       ___________

        Introduced by M. of A. CONRAD -- read once and referred to the Committee
          on Education

        AN  ACT  to  amend  the  education law, in relation to excluding certain
          lottery winnings from a school district's adjusted gross income

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1. Paragraph h of subdivision 1 of section 3602 of the educa-
     2  tion law, as added by section 7 of part B of chapter 57 of the  laws  of
     3  2008, is amended to read as follows
     4    h.  "Adjusted  gross income" shall mean the adjusted gross income of a
     5  school district for the calendar year three years prior to the  calendar
     6  year  in  which  the  current  year  commences. The income data shall be
     7  computed in accordance with regulations adopted by the  commissioner  of
     8  taxation  and  finance  based  upon  personal income tax returns for the
     9  calendar year three years prior  to  the  calendar  year  in  which  the
    10  current  school  year  commences,  as  reported  to  the commissioner by
    11  September of the base year,  including  the  results  of  the  permanent
    12  computerized  statewide school district address match and income verifi-
    13  cation system. Any lottery winnings in excess of twenty-five percent  of
    14  a   district's  adjusted  gross  income  shall  be  excluded  from  such
    15  district's adjusted gross income for the year. The adjusted gross income
    16  of the city school district of the city of New York shall be the sum  of
    17  the  adjusted  gross  income  of  the boroughs of the city. The adjusted
    18  gross income of a central high school district shall equal  the  sum  of
    19  the  adjusted  gross  income  of each of its component school districts.
    20  "Selected adjusted gross income" shall mean the lesser of adjusted gross
    21  income calculated for aid payable in the current year  or  the  two-year
    22  average  of  the adjusted gross income calculated for aid payable in the
    23  current year and the adjusted gross income calculated for aid payable in
    24  the base year.
    25    § 2. Subparagraph 2 of paragraph a of subdivision 16 of  section  3602
    26  of  the  education law, as amended by section 18 of part B of chapter 57
    27  of the laws of 2008, is amended to read as follows:

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15224-01-2
        A. 9878                             2

     1    (2) "Adjusted gross income" shall mean the adjusted gross income of  a
     2  school district as used in computation of the district's alternate pupil
     3  wealth  ratio  pursuant  to  paragraph  b  of  subdivision three of this
     4  section, provided, however, that for the computation  of  apportionments
     5  pursuant  to  this  subdivision,  the adjusted gross income of a central
     6  high school district shall not equal  the  sum  of  the  adjusted  gross
     7  income of each of its component school districts; and provided, further,
     8  that  any  lottery  winnings  in  excess  of  twenty-five  percent  of a
     9  district's adjusted gross income shall be  excluded  from  a  district's
    10  adjusted gross income for the year.
    11    § 3. This act shall take effect immediately.