Bill Text: NY S00136 | 2011-2012 | General Assembly | Amended

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

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Bill Title: Establishes the New York state veterans' cemetery operation and maintenance fund to provide moneys for the operation and maintenance of state veterans' cemeteries; establishes the gift for veterans' cemetery operation and maintenance to provide revenue to such fund; such a gift may be made on a taxpayer's personal income tax return in whole dollar amounts.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-03-05 - REPORTED AND COMMITTED TO FINANCE [S00136 Detail]

Download: New_York-2011-S00136-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        136--A
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  Sen.  LITTLE -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations -- recommitted to the Committee on Investigations  and
         Government  Operations  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  tax law, in relation to establishing a gift for
         veterans' cemetery operation and maintenance  which  may  be  made  on
         personal  income  tax  return;  and to amend the state finance law, in
         relation to establishing the New York state veterans' cemetery  opera-
         tion and maintenance 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  627-a  to
    2  read as follows:
    3    S  627-A.    GIFT  FOR  VETERANS'  CEMETERY OPERATION AND MAINTENANCE.
    4  EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR  AFTER  JANUARY  FIRST,  TWO
    5  THOUSAND  THIRTEEN,  AN  INDIVIDUAL  IN  ANY  TAXABLE  YEAR MAY ELECT TO
    6  CONTRIBUTE TO THE NEW YORK STATE VETERANS' CEMETERY OPERATION AND  MAIN-
    7  TENANCE FUND.  THE CONTRIBUTIONS SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND
    8  SHALL  NOT  REDUCE  THE AMOUNT OF STATE TAX OWED BY SUCH INDIVIDUAL. THE
    9  COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME  TAX  RETURN  TO
   10  ENABLE  A  TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING ANY OTHER
   11  PROVISION OF LAW, ALL REVENUE COLLECTED PURSUANT TO THIS  SECTION  SHALL
   12  BE CREDITED TO THE NEW YORK STATE VETERANS' CEMETERY OPERATION AND MAIN-
   13  TENANCE FUND, ESTABLISHED PURSUANT TO SECTION EIGHTY-NINE-H OF THE STATE
   14  FINANCE LAW.
   15    S  2. The state finance law is amended by adding a new section 89-h to
   16  read as follows:
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00137-02-2
       S. 136--A                           2
    1    S 89-H. NEW YORK STATE VETERANS' CEMETERY  OPERATION  AND  MAINTENANCE
    2  FUND. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMIS-
    3  SIONER OF TAXATION AND FINANCE AND THE STATE COMPTROLLER, A SPECIAL FUND
    4  TO  BE  KNOWN  AS  THE  "NEW YORK STATE VETERANS' CEMETERY OPERATION AND
    5  MAINTENANCE FUND".
    6    2.  SUCH  FUND SHALL CONSIST OF ALL REVENUE RECEIVED BY THE DEPARTMENT
    7  OF TAXATION AND FINANCE, PURSUANT  TO  THE  PROVISIONS  OF  SECTION  SIX
    8  HUNDRED TWENTY-SEVEN-A OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED,
    9  CREDITED  OR  TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT
   10  TO LAW.
   11    3. MONEYS IN THE NEW YORK STATE VETERANS' CEMETERY OPERATION AND MAIN-
   12  TENANCE FUND SHALL BE KEPT SEPARATE AND SHALL NOT BE COMMINGLED WITH ANY
   13  OTHER MONEYS IN THE CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE
   14  AND THE STATE COMPTROLLER.
   15    4.  THE  MONEYS  IN  SUCH FUND SHALL BE EXPENDED PURSUANT TO APPROPRI-
   16  ATIONS FOR THE PURPOSES OF THE OPERATION AND MAINTENANCE OF STATE VETER-
   17  ANS' CEMETERIES.
   18    S 3. This act shall take effect immediately.