Bill Text: NY S00063 | 2011-2012 | General Assembly | Amended

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

---

Bill Title: Establishes a gift for preserving religious landmarks option on state income tax returns; establishes the "preserving religious landmarks fund" into which all revenue from such gifts shall be deposited; monies shall be used to provide annual grants to religious organizations which occupy and use a historic, inner-city house of worship, for the preservation of such houses of worship.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-01-05 - PRINT NUMBER 63A [S00063 Detail]

Download: New_York-2011-S00063-Amended.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         63--A
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  Sen.  DIAZ  --  read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations -- recommitted to the Committee on Investigations  and
         Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
         committee discharged, bill amended, ordered reprinted as  amended  and
         recommitted to said committee
       AN  ACT  to  amend  the  tax law, in relation to establishing a gift for
         preserving religious landmarks on personal income tax forms; to  amend
         the  state  finance  law,  in  relation to establishing the preserving
         religious landmarks fund; and  to  amend  the  parks,  recreation  and
         historic preservation law, in relation to establishing a grant program
         to preserve inner-city houses of worship
         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  629-a  to
    2  read as follows:
    3    S  629-A.  GIFT  FOR PRESERVING RELIGIOUS LANDMARKS. EFFECTIVE FOR ANY
    4  TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWELVE,  AN
    5  INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE PRESERVING
    6  RELIGIOUS LANDMARKS FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR
    7  AMOUNT  AND  SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH INDI-
    8  VIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME  TAX
    9  RETURN  TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION.  NOTWITHSTANDING
   10  ANY OTHER PROVISION OF LAW,  ALL  REVENUE  COLLECTED  PURSUANT  TO  THIS
   11  SECTION SHALL BE CREDITED TO THE PRESERVING RELIGIOUS LANDMARKS FUND AND
   12  USED  ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE
   13  STATE FINANCE LAW.
   14    S 2. The state finance law is amended by adding a new section 95-h  to
   15  read as follows:
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00040-02-1
       S. 63--A                            2
    1    S 95-H. PRESERVING RELIGIOUS LANDMARKS FUND. 1. THERE IS HEREBY ESTAB-
    2  LISHED  IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE
    3  AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "PRESERVING
    4  RELIGIOUS LANDMARKS FUND".
    5    2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
    6  PROVISIONS OF SECTION SIX HUNDRED TWENTY-NINE-A  OF  THE  TAX  LAW,  ALL
    7  REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL
    8  MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
    9  OR  SOURCE  PURSUANT TO LAW. NO MONEYS CREDITED TO SUCH FUND PURSUANT TO
   10  SECTION SIX HUNDRED TWENTY-NINE-A OF THE TAX  LAW  SHALL  BE  DEEMED  TO
   11  AUTHORIZE  THE  REDUCTION OF THE AMOUNT OF MONIES OTHERWISE APPROPRIATED
   12  TO THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION.
   13    3. THE MONIES OF THE FUND SHALL BE MADE AVAILABLE  TO  THE  OFFICE  OF
   14  PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE PURPOSE OF PROVIDING
   15  GRANTS  TO  RELIGIOUS  ORGANIZATIONS  FOR THE PRESERVATION OF INNER-CITY
   16  HOUSES OF WORSHIP USED AND OCCUPIED BY SUCH  ORGANIZATIONS  PURSUANT  TO
   17  SECTION 14.11 OF THE PARKS, RECREATION AND HISTORIC PRESERVATION LAW.
   18    4.  THE  MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT
   19  OF THE STATE COMPTROLLER  ON  VOUCHERS  CERTIFIED  OR  APPROVED  BY  THE
   20  COMMISSIONER  OF  PARKS,  RECREATION AND HISTORIC PRESERVATION, OR BY AN
   21  OFFICER OR EMPLOYEE OF THE OFFICE  OF  PARKS,  RECREATION  AND  HISTORIC
   22  PRESERVATION DESIGNATED BY SUCH COMMISSIONER.
   23    S 3. The parks, recreation and historic preservation law is amended by
   24  adding a new section 14.11 to read as follows:
   25    S  14.11  PRESERVATION OF RELIGIOUS LANDMARKS GRANTS. THE OFFICE SHALL
   26  DEVELOP, ESTABLISH AND IMPLEMENT A PROGRAM WHICH PROVIDES ANNUAL  GRANTS
   27  TO  RELIGIOUS ORGANIZATIONS OCCUPYING AND UTILIZING HISTORIC, INNER-CITY
   28  HOUSES OF WORSHIP, WHICH ARE NOT INCLUDED IN THE  NATIONAL  REGISTER  OR
   29  STATE REGISTER OF HISTORIC PLACES. SUCH GRANTS SHALL BE USED TO RESTORE,
   30  REHABILITATE  AND  PRESERVE SUCH HOUSES OF WORSHIP WHICH SERVE AS IMPOR-
   31  TANT ICONS TO THE COMMUNITIES IN WHICH THEY ARE LOCATED.
   32    S 4. This act shall take effect immediately.