Bill Text: NY S01658 | 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.

Sponsorship: Partisan Bill (Democrat 2)

Status: (Introduced - Dead) 2012-01-25 - PRINT NUMBER 1658A [S01658 Detail]

Download: New_York-2011-S01658-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1658
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   January 11, 2011
                                      ___________
       Introduced  by  Sen. SAMPSON -- 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 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".
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05861-01-1
       S. 1658                             2
    1    2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
    2  PROVISIONS  OF SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW AND ALL OTHER
    3  MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED  THERETO  FROM  ANY  OTHER
    4  FUND  OR SOURCE PURSUANT TO LAW. NOTHING CONTAINED IN THIS SECTION SHALL
    5  PREVENT  THE  STATE  FROM  RECEIVING  GRANTS,  GIFTS OR BEQUESTS FOR THE
    6  PURPOSES OF THE FUND AS DEFINED IN THIS SECTION AND  DEPOSIT  THEM  INTO
    7  THE FUND ACCORDING TO LAW.
    8    3.  MONIES OF THE FUND SHALL BE EXPENDED TO FUND ELIGIBLE EXTENDED DAY
    9  SERVICES, AS ESTABLISHED IN SECTION TWENTY-EIGHT HUNDRED FOURTEEN OF THE
   10  EDUCATION LAW AND SHALL BE MADE PAYABLE FROM THE FUND ON THE  AUDIT  AND
   11  WARRANT  OF  THE  COMPTROLLER  ON VOUCHERS APPROVED AND CERTIFIED BY THE
   12  COMMISSIONER OF EDUCATION.
   13    4. MONIES OF THE FUND SHALL NOT AFFECT  ANY  OTHER  APPROPRIATION  FOR
   14  AFTER-SCHOOL  ACTIVITIES  UNDER  ANY OTHER PROVISION OF LAW AND SHALL BE
   15  USED TO SUPPLEMENT AWARDS FOR  EXTENDED  DAY  ACTIVITIES  GRANTED  UNDER
   16  SECTION  TWENTY-EIGHT  HUNDRED FOURTEEN OF THE EDUCATION LAW. SUCH ADDI-
   17  TIONAL MONIES SHALL BE DISTRIBUTED TO GRANTEES OF SUCH AWARDS IN A METH-
   18  OD DETERMINED BY THE COMMISSIONER OF EDUCATION. SUCH MONIES SHALL NOT BE
   19  USED TO DISPLACE SCHOOL DISTRICT AFTER-SCHOOL FUNDING IN EXISTENCE AS OF
   20  THE EFFECTIVE DATE OF THIS SECTION.
   21    5. THE COMPTROLLER SHALL ANNUALLY REPORT TO  THE  LEGISLATURE  ON  ALL
   22  BALANCES  OF  MONEY  AND  RECEIPTS  AND DISBURSEMENTS OF THE FUND IN THE
   23  PRECEDING FISCAL YEAR AND SHALL FURTHER, SPECIFICALLY PROVIDE THE LEGIS-
   24  LATURE WITH THE AMOUNT OF  REVENUE  RECEIVED  PURSUANT  TO  SECTION  SIX
   25  HUNDRED  THIRTY-C OF THE TAX LAW. TO THE EXTENT PRACTICABLE, THE DEPART-
   26  MENT OF EDUCATION SHALL PROVIDE THE LEGISLATURE WITH INFORMATION ON  THE
   27  USE  OF  THE ADDITIONAL REVENUE RECEIVED UNDER SECTION SIX HUNDRED THIR-
   28  TY-C OF THE TAX LAW AND THE NUMBER OF ADDITIONAL CHILDREN SERVED BY SUCH
   29  MONIES.
   30    S 3. This act shall take effect immediately.