Bill Text: NY S04884 | 2017-2018 | 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) 2017-03-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04884 Detail]

Download: New_York-2017-S04884-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4884
                               2017-2018 Regular Sessions
                    IN SENATE
                                      March 3, 2017
                                       ___________
        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-b to
     2  read as follows:
     3    § 629-b. Gift for preserving religious landmarks.  Effective  for  any
     4  tax year commencing on or after January first, two thousand eighteen, 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-i of the
    13  state finance law.
    14    § 2. The state finance law is amended by adding a new section 95-i  to
    15  read as follows:
    16    § 95-i. 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.
                                                                   LBD07232-01-7
        S. 4884                             2
     1    2. Such fund shall consist of all revenues received  pursuant  to  the
     2  provisions  of  section  six  hundred  twenty-nine-b 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-b 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    § 3. The parks, recreation and historic preservation law is amended by
    20  adding a new section 14.11 to read as follows:
    21    §  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    § 4. This act shall take effect immediately.