Bill Text: NY S00288 | 2009-2010 | General Assembly | Introduced


Bill Title: Directs the commissioner of taxation and finance to a single line upon which to enter all contributions to certain funds as authorized pursuant to part II of article 22 of the tax law.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00288 Detail]

Download: New_York-2009-S00288-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          288
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 7, 2009
                                      ___________
       Introduced  by  Sen.  LITTLE -- 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 directing  the  commissioner
         of  taxation  and  finance to provide a single line on personal income
         tax returns for the reporting of certain contributions by taxpayers
         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 624-a to
    2  read as follows:
    3    S 624-A. SINGLE LINE FOR REPORTING CONTRIBUTIONS  AUTHORIZED  BY  THIS
    4  PART.  THE  COMMISSIONER  SHALL  PROVIDE  A  SINGLE LINE ON THE PERSONAL
    5  INCOME TAX RETURN FOR THE DESIGNATION OF ALL CONTRIBUTIONS MADE PURSUANT
    6  TO SECTIONS SIX HUNDRED TWENTY-FIVE, SIX HUNDRED TWENTY-SIX, SIX HUNDRED
    7  TWENTY-SEVEN, SIX HUNDRED TWENTY-EIGHT,  SIX  HUNDRED  TWENTY-NINE,  SIX
    8  HUNDRED  THIRTY  AND SIX HUNDRED THIRTY-A OF THIS PART. SUCH SINGLE LINE
    9  SHALL PROVIDE SUFFICIENT SPACE TO DESIGNATE THE AMOUNT OF  THE  CONTRIB-
   10  UTION  OR  CONTRIBUTIONS,  AND  THE  CODE  OR  CODES, ESTABLISHED BY THE
   11  COMMISSIONER, OF THE  FUND  OR  FUNDS  TO  WHICH  SUCH  CONTRIBUTION  OR
   12  CONTRIBUTIONS ARE TO BE MADE.
   13    S  2. Section 625 of the tax law, as added by chapter 4 of the laws of
   14  1982, is amended to read as follows:
   15    S 625. Gift for fish and wildlife management. Effective  for  any  tax
   16  year  commencing on or after January first, nineteen hundred eighty-two,
   17  an individual in any taxable year may elect to contribute to the conser-
   18  vation fund for fish and wildlife management purposes. Such contribution
   19  shall be in any whole dollar amount and shall not reduce the  amount  of
   20  state  tax  owed  by  such individual. [The tax commission shall include
   21  space on the personal income tax return to enable  a  taxpayer  to  make
   22  such  contribution.]  Notwithstanding  any  other  provision  of law all
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00200-01-9
       S. 288                              2
    1  revenues collected pursuant to this section shall  be  credited  to  the
    2  conservation fund and used only for those purposes enumerated in section
    3  eighty-three of the state finance law.
    4    S  3.  Section 626 of the tax law, as added by chapter 394 of the laws
    5  of 1995, is amended to read as follows:
    6    S 626. The United States Olympic Committee/Lake Placid Olympic  Train-
    7  ing  Center  Fund. Effective for any taxable year commencing on or after
    8  the first day of January next succeeding  the  effective  date  of  this
    9  section,  an  individual  in any taxable year may elect to contribute an
   10  amount of two dollars to the United States Olympic Committee/Lake Placid
   11  Olympic Training Center Fund. Such contribution  shall  not  reduce  the
   12  amount  of  state  tax  owed by such individual. [The commissioner shall
   13  include a space on the personal income tax return to enable  a  taxpayer
   14  to  make  such contribution.] Notwithstanding any other provision of law
   15  to the contrary, all revenues collected pursuant to this  section  shall
   16  be  credited  to the United States Olympic Committee/Lake Placid Olympic
   17  Training Center Fund and used only  for  those  purposes  enumerated  in
   18  section eighty-four of the state finance law.
   19    S  4.  Section 627 of the tax law, as added by chapter 279 of the laws
   20  of 1996, is amended to read as follows:
   21    S 627. Gift for breast cancer research and education.   Effective  for
   22  any  tax  year  commencing  on  or after January first, nineteen hundred
   23  ninety-six, an individual in any taxable year may elect to contribute to
   24  the breast cancer research and education fund. Such  contribution  shall
   25  be  in  any whole dollar amount and shall not reduce the amount of state
   26  tax owed by such individual. [The commissioner shall  include  space  on
   27  the  personal  income  tax  return  to  enable  a  taxpayer to make such
   28  contribution.] Notwithstanding any other provision of law  all  revenues
   29  collected  pursuant  to  this  section  shall  be credited to the breast
   30  cancer research and education fund and  used  only  for  those  purposes
   31  enumerated in section ninety-seven-yy of the state finance law.
   32    S  5.  Section 628 of the tax law, as added by chapter 579 of the laws
   33  of 1997, is amended to read as follows:
   34    S 628. Gift for missing and  exploited  children  clearinghouse  fund.
   35  Effective  for  any tax year commencing on or after January first, nine-
   36  teen hundred ninety-seven, an individual in any taxable year  may  elect
   37  to  contribute to the missing and exploited children clearinghouse fund.
   38  Such contribution shall be in any whole  dollar  amount  and  shall  not
   39  reduce the amount of state tax owed by such individual. [The commission-
   40  er  shall include space on the personal income tax return form to enable
   41  a  taxpayer  to  make  such  contribution.]  Notwithstanding  any  other
   42  provision  of law, all revenues collected pursuant to this section shall
   43  be paid to the missing and exploited children clearinghouse fund  estab-
   44  lished  pursuant  to  and  used  only  for  those purposes enumerated in
   45  section ninety-two-w of the state finance law.
   46    S 6. Section 629 of the tax law, as added by chapter 590 of  the  laws
   47  of 1999, is amended to read as follows:
   48    S  629.  Gift  for Alzheimer's disease support services. Effective for
   49  any tax year commencing on or after  January  first,  two  thousand,  an
   50  individual   in  any  taxable  year  may  elect  to  contribute  to  the
   51  Alzheimer's disease assistance fund for support services for people with
   52  Alzheimer's disease and their families. The contribution shall be in any
   53  whole dollar amount and shall not reduce the amount of state tax owed by
   54  such individual. [The commissioner shall include space on  the  personal
   55  income  tax  return  to  enable  a  taxpayer to make such contribution.]
   56  Notwithstanding any other provision of law all revenues collected pursu-
       S. 288                              3
    1  ant to this section shall be credited to the Alzheimer's disease assist-
    2  ance fund and used only for those purposes enumerated in section  eight-
    3  y-nine-e of the state finance law.
    4    S  7.  Section 630 of the tax law, as added by chapter 273 of the laws
    5  of 2004, is amended to read as follows:
    6    S 630. Gift for prostate cancer  research,  detection  and  education.
    7  Effective  for  any  tax  year commencing on or after January first, two
    8  thousand four, an individual in any taxable year may elect to contribute
    9  to the New York state prostate cancer research, detection and  education
   10  fund.  Such  contribution  shall be in any whole dollar amount and shall
   11  not reduce the amount of state tax owed by such individual. [The commis-
   12  sioner shall include space on the personal income tax return to enable a
   13  taxpayer to make such contribution.] Notwithstanding any other provision
   14  of law all revenues collected pursuant to this section shall be credited
   15  to the New York state prostate cancer research, detection and  education
   16  fund   and   used   only   for  those  purposes  enumerated  in  section
   17  ninety-five-e of the state finance law.
   18    S 8. Section 630-a of the tax law, as added by chapter 753 of the laws
   19  of 2005, is amended to read as follows:
   20    S 630-a. Gift for World Trade Center  memorial  foundation.  Effective
   21  for  any  tax  year  commencing  on or after January first, two thousand
   22  five, a taxpayer in any taxable year may  elect  to  contribute  to  the
   23  support  of  the  World  Trade  Center  memorial  foundation  fund. Such
   24  contribution shall be in any whole dollar amount and  shall  not  reduce
   25  the  amount  of  the  state tax owed by such taxpayer. [The commissioner
   26  shall include space on the  personal  income  tax  return  to  enable  a
   27  taxpayer to make such contribution.] Notwithstanding any other provision
   28  of law, all revenues collected pursuant to this section shall be credit-
   29  ed  to the World Trade Center memorial foundation fund and shall be used
   30  only for those purposes enumerated in section seventy-nine of the  state
   31  finance law.
   32    S  9.  This  act shall take effect immediately, and shall apply to the
   33  taxable year in which it takes effect and all subsequent taxable years.
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