STATE OF NEW YORK ________________________________________________________________________ 7768 IN SENATE February 18, 2020 ___________ Introduced by Sen. BENJAMIN -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law and the state finance law, in relation to the non-profit organization financial relief 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-h to 2 read as follows: 3 § 630-h. Gift for certain non-profit organizations. Effective for any 4 tax year commencing on or after January first, two thousand twenty, an 5 individual and/or business in any taxable year may elect to contribute 6 to the non-profit organization financial relief fund. Such contribution 7 shall be in any whole dollar amount and shall not reduce the amount of 8 state tax owed by such individual or business unless otherwise permitted 9 under applicable law. The commissioner shall include space on the 10 personal income and business income tax returns to enable a taxpayer to 11 make such contribution. Notwithstanding any other provision of law, all 12 revenues collected pursuant to this section shall be credited to the 13 non-profit organization financial relief fund and used only for the 14 purposes enumerated in section ninety-nine-hh of the state finance law. 15 § 2. The state finance law is amended by adding a new section 99-hh to 16 read as follows: 17 § 99-hh. Non-profit organization financial relief fund. 1. There is 18 hereby established in joint custody of the state comptroller, the 19 commissioner of taxation and finance, and the commissioner of labor a 20 special fund to be known as the "non-profit organization financial 21 relief fund". 22 2. The non-profit organization financial relief fund shall consist of 23 revenues received by the department of taxation and finance, pursuant to 24 the provisions of section six hundred thirty-h of the tax law, and all 25 other moneys collected therefor, or moneys appropriated, credited or 26 transferred thereto from any other fund or source pursuant to law. For 27 each state fiscal year in which there is a covered lapse in appropri- 28 ations, as defined in paragraph (b) of subdivision three of this EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10807-03-0S. 7768 2 1 section, there shall be appropriated to the fund by the state, an amount 2 equal to the amounts of moneys collected and deposited into the fund 3 pursuant to section six hundred thirty-h of the tax law, and the amounts 4 of moneys received and deposited into the fund from grants, gifts and 5 bequests during the preceding calendar year, as certified by the comp- 6 troller. For all other state fiscal years, the state shall have the 7 right to appropriate additional moneys to the extent reasonably neces- 8 sary to carry out the purposes of the fund. Nothing in this section 9 shall prevent the state from soliciting and receiving grants, gifts or 10 bequests for the purposes of the fund as set forth in this section and 11 depositing them into the fund in accordance with applicable law. 12 3. The department of labor shall administer the fund, and shall devel- 13 op and implement rules and procedures, including rules relating to 14 eligibility for and disbursement of awards, for providing financial 15 relief to a qualified non-profit organization from the fund. For 16 purposes of this section, the following terms shall have the following 17 meanings: (a) a "qualified non-profit organization" shall mean a non- 18 profit organization, as defined in subdivision one of section five 19 hundred sixty-three of the labor law, that does not receive funding from 20 the United States government as a result of a covered lapse in appropri- 21 ations, and (b) a "covered lapse in appropriations" shall mean any lapse 22 in appropriations by the United States government that begins on or 23 after December twenty-second, two thousand eighteen. 24 4. On or before the first day of February each year, the department of 25 labor shall provide a written report to the governor, the temporary 26 president of the senate, the speaker of the assembly, the chair of the 27 senate committee on labor, and the chair of the assembly committee on 28 labor. Such report shall be made available to the public on the depart- 29 ment of labor's website. Such report shall include how the moneys of the 30 fund were utilized during the preceding calendar year and shall include: 31 (a) the amount of money dispursed from the fund; 32 (b) the recipients of awards from the fund; 33 (c) the amount awarded to each recipient; 34 (d) the purposes for which such awards were granted; and 35 (e) a summary financial plan for such moneys which shall include esti- 36 mates of all receipts and all disbursements for the current and succeed- 37 ing fiscal years, along with the actual results from the prior fiscal 38 year. 39 5. On or before the first day of February of each calendar year, the 40 comptroller shall certify to the governor, the temporary president of 41 the senate, the speaker of the assembly, the chair of the senate commit- 42 tee on labor, and the chair of the assembly committee on labor, the 43 amount of money deposited in the non-profit organization financial 44 relief fund during the preceding calendar year as a result of the reven- 45 ue derived pursuant to section six hundred thirty-h of the tax law, and 46 from all grants, gifts and bequests. 47 6. Moneys of the fund shall be expended only for purposes of compen- 48 sating a qualified non-profit organization as determined by the depart- 49 ment of labor. 50 7. Moneys shall be paid out of the fund on the audit and warrant of 51 the comptroller on vouchers approved and certified by the department of 52 labor. Any interest received by the comptroller on deposit in the non- 53 profit organization financial relief fund shall be retained in and 54 become part of such fund. 55 § 3. This act shall take effect immediately.