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

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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-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          63
                              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
       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 ELEVEN, 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:
   16    S 95-H. PRESERVING RELIGIOUS LANDMARKS FUND. 1. THERE IS HEREBY ESTAB-
   17  LISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE
   18  AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "PRESERVING
   19  RELIGIOUS LANDMARKS FUND".
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00040-01-1
       S. 63                               2
    1    2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
    2  PROVISIONS OF SECTION SIX HUNDRED TWENTY-NINE-A  OF  THE  TAX  LAW,  ALL
    3  REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL
    4  MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
    5  OR  SOURCE  PURSUANT TO LAW. NO MONEYS CREDITED TO SUCH FUND PURSUANT TO
    6  SECTION SIX HUNDRED TWENTY-NINE-A OF THE TAX  LAW  SHALL  BE  DEEMED  TO
    7  AUTHORIZE  THE  REDUCTION OF THE AMOUNT OF MONIES OTHERWISE APPROPRIATED
    8  TO THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION.
    9    3. THE MONIES OF THE FUND SHALL BE MADE AVAILABLE  TO  THE  OFFICE  OF
   10  PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE PURPOSE OF PROVIDING
   11  GRANTS  TO  RELIGIOUS  ORGANIZATIONS  FOR THE PRESERVATION OF INNER-CITY
   12  HOUSES OF WORSHIP USED AND OCCUPIED BY SUCH  ORGANIZATIONS  PURSUANT  TO
   13  SECTION 14.11 OF THE PARKS, RECREATION AND HISTORIC PRESERVATION LAW.
   14    4.  THE  MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT
   15  OF THE STATE COMPTROLLER  ON  VOUCHERS  CERTIFIED  OR  APPROVED  BY  THE
   16  COMMISSIONER  OF  PARKS,  RECREATION AND HISTORIC PRESERVATION, OR BY AN
   17  OFFICER OR EMPLOYEE OF THE OFFICE  OF  PARKS,  RECREATION  AND  HISTORIC
   18  PRESERVATION DESIGNATED BY SUCH COMMISSIONER.
   19    S 3. The parks, recreation and historic preservation law is amended by
   20  adding a new section 14.11 to read as follows:
   21    S  14.11  PRESERVATION OF RELIGIOUS LANDMARKS GRANTS. THE OFFICE SHALL
   22  DEVELOP, ESTABLISH AND IMPLEMENT A PROGRAM WHICH PROVIDES ANNUAL  GRANTS
   23  TO  RELIGIOUS ORGANIZATIONS OCCUPYING AND UTILIZING HISTORIC, INNER-CITY
   24  HOUSES OF WORSHIP, WHICH ARE NOT INCLUDED IN THE  NATIONAL  REGISTER  OR
   25  STATE REGISTER OF HISTORIC PLACES. SUCH GRANTS SHALL BE USED TO RESTORE,
   26  REHABILITATE  AND  PRESERVE SUCH HOUSES OF WORSHIP WHICH SERVE AS IMPOR-
   27  TANT ICONS TO THE COMMUNITIES IN WHICH THEY ARE LOCATED.
   28    S 4. This act shall take effect immediately.