Bill Text: NY S02501 | 2011-2012 | General Assembly | Amended

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

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Bill Title: Relates to establishing the patriot family support fund and enabling for tax exempt contributions to be made to such fund by providing for an income tax return check off box.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2012-03-30 - PRINT NUMBER 2501A [S02501 Detail]

Download: New_York-2011-S02501-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        2501--A
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   January 24, 2011
                                      ___________
       Introduced  by Sens. McDONALD, LARKIN -- read twice and ordered printed,
         and when printed to be committed to the Committee on Finance -- recom-
         mitted to the Committee on Finance 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 state finance law and the tax law,  in  relation  to
         establishing  the  patriot  family  support  fund and providing for an
         income tax return check off box therefor
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The state finance law is amended by adding a new section 81
    2  to read as follows:
    3    S  81. THE PATRIOT FAMILY SUPPORT FUND. 1. THERE IS HEREBY ESTABLISHED
    4  IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE
    5  COMPTROLLER, A FUND TO BE KNOWN AS THE "PATRIOT FAMILY SUPPORT FUND"  TO
    6  ASSIST  FAMILIES  DURING THE ABSENCE OF MILITARY SERVICE PERSONNEL.  FOR
    7  PURPOSES OF THIS SECTION A "MILITARY SERVICE PERSONNEL" SHALL  MEAN  ANY
    8  PERSON IN THE ACTIVE SERVICE IN THE ARMED SERVICES OF THE UNITED STATES,
    9  OR A MEMBER OF THE NEW YORK STATE MILITIA WHO IS ON ACTIVE DUTY, AND WHO
   10  IS:    DESIGNATED AS THE HEAD OF HIS OR HER HOUSEHOLD, THE SPOUSE OF THE
   11  PERSON APPLYING FOR FINANCIAL ASSISTANCE UNDER THIS SECTION, OR A PARENT
   12  OR LEGAL GUARDIAN OF A CHILD RESIDING WITHIN THIS STATE.
   13    2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
   14  OF  TAXATION  AND  FINANCE,  PURSUANT  TO  THE PROVISIONS OF SECTION SIX
   15  HUNDRED THIRTY-C OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED THERE-
   16  TO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW. NOTHING  CONTAINED  IN
   17  THIS  SECTION  SHALL  PREVENT  THE STATE FROM RECEIVING GRANTS, GIFTS OR
   18  BEQUESTS FOR THE PURPOSES OF THE FUND AS DEFINED  IN  THIS  SECTION  AND
   19  DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
   20    3.  ON  OR  BEFORE THE FIRST OF FEBRUARY OF EACH YEAR, THE COMPTROLLER
   21  SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01505-02-2
       S. 2501--A                          2
    1  ER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND  CHAIR  OF
    2  THE  ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED IN
    3  THE PATRIOT FAMILY SUPPORT FUND DURING THE PRECEDING  CALENDAR  YEAR  AS
    4  THE  RESULT  OF REVENUE DERIVED PURSUANT TO SECTION SIX HUNDRED THIRTY-C
    5  OF THE TAX LAW.
    6    4. MONEYS IN THE PATRIOT FAMILY SUPPORT FUND SHALL  BE  KEPT  SEPARATE
    7  AND  SHALL NOT BE COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY OF THE
    8  COMMISSIONER OF TAXATION AND FINANCE AND THE COMPTROLLER.
    9    5. THE MONEYS IN SUCH FUND SHALL BE EXPENDED FOR THE REASONABLE  NEEDS
   10  AND  LIVING EXPENSES INCURRED BY MILITARY FAMILIES DURING THE DEPLOYMENT
   11  OF MILITARY SERVICE PERSONNEL PURSUANT TO THIS SECTION.  APPLICATION FOR
   12  ASSISTANCE FROM THIS FUND MAY BE MADE ON FORMS DEVELOPED BY THE DIVISION
   13  OF MILITARY AND NAVAL  AFFAIRS.  THE  DIVISION  OF  MILITARY  AND  NAVAL
   14  AFFAIRS SHALL REVIEW APPLICATIONS FOR ASSISTANCE AND SHALL AWARD ASSIST-
   15  ANCE BASED UPON CRITERIA DEVELOPED BY THE DIVISION OF MILITARY AND NAVAL
   16  AFFAIRS  AND  AVAILABILITY OF FUNDS.  SUCH MONEYS MAY BE APPLIED TOWARDS
   17  EXPENSES INCLUDING, BUT NOT BE LIMITED TO, CHILD CARE, HOME REPAIRS  AND
   18  MAINTENANCE  COSTS, MEDICAL EXPENSES, TRANSPORTATION EXPENSES AND EDUCA-
   19  TION EXPENSES.
   20    6. ALL PAYMENTS FROM SUCH FUND SHALL BE  MADE  BY  THE  DEPARTMENT  OF
   21  TAXATION  AND  FINANCE  AFTER  AUDIT  AND  WARRANT OF THE COMPTROLLER ON
   22  VOUCHERS APPROVED BY THE DIVISION OF MILITARY AND NAVAL AFFAIRS.
   23    S 2. The tax law is amended by adding a new section 630-c to  read  as
   24  follows:
   25    S  630-C.  GIFT  FOR PATRIOT FAMILY SUPPORT FUND. AN INDIVIDUAL IN ANY
   26  TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE PATRIOT FAMILY SUPPORT  FUND
   27  ESTABLISHED  PURSUANT  TO AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN
   28  SECTION EIGHTY-ONE OF THE STATE FINANCE LAW. SUCH CONTRIBUTION SHALL  BE
   29  IN  ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE STATE
   30  TAX OWED BY SUCH INDIVIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE
   31  PERSONAL INCOME TAX RETURN FORM  TO  ENABLE  A  TAXPAYER  TO  MAKE  SUCH
   32  CONTRIBUTION.  NOTWITHSTANDING  ANY OTHER PROVISION OF LAW, ALL REVENUES
   33  COLLECTED PURSUANT TO THIS SECTION SHALL  BE  CREDITED  TO  THE  PATRIOT
   34  SUPPORT FAMILY FUND.
   35    S 3. This act shall take effect immediately and shall apply to taxable
   36  years beginning on and after January 1, 2014.