Bill Text: NY A07526 | 2009-2010 | General Assembly | Introduced

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Bill Title: Establishes the military family relief fund and provides taxpayers a method by which they may contribute to the fund.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2010-07-01 - held for consideration in ways and means [A07526 Detail]

Download: New_York-2009-A07526-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7526
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 14, 2009
                                      ___________
       Introduced  by  M. of A. ORTIZ -- Multi-Sponsored by -- M. of A. PHEFFER
         -- read once and referred to the Committee on Ways and Means
       AN ACT to amend the tax law and the state finance law,  in  relation  to
         providing  for  taxpayer  gifts for military families and establishing
         the military 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 209-G to
    2  read as follows:
    3    S 209-G. GIFT FOR  MILITARY  FAMILIES.  EFFECTIVE  FOR  ANY  TAX  YEAR
    4  COMMENCING  ON  OR AFTER JANUARY FIRST, TWO THOUSAND NINE, A TAXPAYER IN
    5  ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF THE  MILITARY
    6  FAMILY  RELIEF  FUND.  SUCH  CONTRIBUTION  SHALL  BE IN ANY WHOLE DOLLAR
    7  AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE STATE  TAX  OWED  BY  SUCH
    8  TAXPAYER.  THE  COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE INCOME
    9  TAX RETURN TO ENABLE A TAXPAYER TO MAKE  SUCH  CONTRIBUTION.    NOTWITH-
   10  STANDING  ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO
   11  THIS SECTION SHALL BE CREDITED TO THE MILITARY FAMILY  RELIEF  FUND  AND
   12  SHALL   BE   USED   ONLY   FOR  THOSE  PURPOSES  ENUMERATED  IN  SECTION
   13  EIGHTY-NINE-H OF THE STATE FINANCE LAW.
   14    S 2. Part 2 of article 22 of the tax law is amended by  adding  a  new
   15  section 630-b to read as follows:
   16    S  630-B.  GIFT  FOR  MILITARY  FAMILIES.  EFFECTIVE  FOR ANY TAX YEAR
   17  COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND NINE,  AN  INDIVIDUAL
   18  IN  ANY  TAXABLE  YEAR  MAY  ELECT  TO CONTRIBUTE TO THE MILITARY FAMILY
   19  RELIEF FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR  AMOUNT  AND
   20  SHALL  NOT  REDUCE  THE AMOUNT OF STATE TAX OWED BY SUCH INDIVIDUAL. THE
   21  COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME  TAX  RETURN  TO
   22  ENABLE  A  TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING ANY OTHER
   23  PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION  SHALL
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10922-01-9
       A. 7526                             2
    1  BE  CREDITED  TO THE MILITARY FAMILY RELIEF FUND AND USED ONLY FOR THOSE
    2  PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-H OF THE STATE FINANCE LAW.
    3    S  3. The state finance law is amended by adding a new section 89-h to
    4  read as follows:
    5    S 89-H. MILITARY FAMILY RELIEF FUND. 1. THERE IS HEREBY ESTABLISHED IN
    6  THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE  AND  THE
    7  COMPTROLLER,  A  SPECIAL FUND TO BE KNOWN AS THE "MILITARY FAMILY RELIEF
    8  FUND".
    9    2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
   10  OF  TAXATION  AND  FINANCE  PURSUANT  TO  THE  PROVISIONS OF SECTION TWO
   11  HUNDRED NINE-G AND SECTION SIX HUNDRED THIRTY-B OF THE TAX LAW  AND  ALL
   12  OTHER  MONEYS  APPROPRIATED,  CREDITED,  OR TRANSFERRED THERETO FROM ANY
   13  OTHER FUND OR SOURCE PURSUANT TO LAW.  NOTHING  CONTAINED  HEREIN  SHALL
   14  PREVENT THE STATE FROM RECEIVING GRANTS, GIFTS, OR BEQUESTS FOR THE FUND
   15  AND DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
   16    3.  MONIES  OF THE FUND SHALL BE EXPENDED ONLY FOR THE AID OF MILITARY
   17  FAMILIES. SUCH MONIES MAY BE USED  TO  PROVIDE  ASSISTANCE  TO  MILITARY
   18  FAMILIES  FOR  HOUSING,  CLOTHING, FOOD, MEDICAL SERVICES, UTILITIES, OR
   19  ANY OTHER RELATED NECESSITY OF DAILY LIVING. THE COMMISSIONER  OF  TAXA-
   20  TION  AND FINANCE SHALL ESTABLISH CRITERIA FOR DETERMINING WHO IS ELIGI-
   21  BLE TO RECEIVE ASSISTANCE PURSUANT TO THIS FUND.
   22    4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
   23  THE  COMPTROLLER  ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSIONER
   24  OF TAXATION AND FINANCE.
   25    5. TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF TAXATION AND FINANCE
   26  SHALL ENSURE THAT ALL MONIES RECEIVED ARE EXPENDED WITHIN  ONE  CALENDAR
   27  YEAR FROM THE DATE ON WHICH THEY ARE RECEIVED.
   28    S 4. This act shall take effect immediately.