Bill Text: NY S06871 | 2021-2022 | General Assembly | Amended

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Bill Title: Provides for taxpayer gifts for Lyme and tick-borne diseases education, research and prevention; establishes the Lyme and tick-borne diseases education, research and prevention fund.

Spectrum: Bipartisan Bill

Status: (Passed) 2022-07-21 - SIGNED CHAP.444 [S06871 Detail]

Download: New_York-2021-S06871-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         6871--A

                               2021-2022 Regular Sessions

                    IN SENATE

                                      May 20, 2021
                                       ___________

        Introduced  by Sens. HARCKHAM, SERINO -- read twice and ordered printed,
          and when printed to be committed to the Committee on Budget and Reven-
          ue -- recommitted to the Committee on Budget and Revenue 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 and the state finance law, in relation to
          providing for taxpayer gifts for Lyme and tick-borne  diseases  educa-
          tion, research and prevention and establishing the Lyme and tick-borne
          diseases education, research and prevention 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-P  to
     2  read as follows:
     3    § 209-P. Gift for Lyme and tick-borne diseases education, research and
     4  prevention.  Effective  for  any tax year commencing on or after January
     5  first, two thousand twenty-two, a taxpayer in any taxable year may elect
     6  to contribute to the support of the Lyme and tick-borne diseases  educa-
     7  tion,  research  and prevention. Such contribution shall be in any whole
     8  dollar amount and shall not reduce the amount of state tax owed by  such
     9  taxpayer.  The  commissioner shall include space on the corporate income
    10  tax return to enable a taxpayer to make  such  contribution.    Notwith-
    11  standing  any other provision of law, all revenues collected pursuant to
    12  this section shall be credited  to  the  Lyme  and  tick-borne  diseases
    13  education, research and prevention fund and shall only be used for those
    14  purposes enumerated in section ninety-five-k of the state finance law.
    15    §  2.  The tax law is amended by adding a new section 630-k to read as
    16  follows:
    17    § 630-k. Gift for Lyme and tick-borne diseases education, research and
    18  prevention. Effective for any tax year commencing on  or  after  January
    19  first,  two  thousand  twenty-two, an individual in any taxable year may
    20  elect to contribute to the support of the Lyme and  tick-borne  diseases
    21  education,  research  and prevention fund. Such contribution shall be in
    22  any whole dollar amount and shall not reduce the  amount  of  state  tax
    23  owed  by  such  individual.  The commissioner shall include space on the

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08036-02-2
        S. 6871--A                          2

     1  personal income tax return to enable a taxpayer to  make  such  contrib-
     2  ution.    Notwithstanding  any  other  provision  of  law,  all revenues
     3  collected pursuant to this section shall be credited  to  the  Lyme  and
     4  tick-borne  diseases  education,  research  and prevention fund and used
     5  only for the purposes enumerated in section ninety-five-k of  the  state
     6  finance law.
     7    §  3. The state finance law is amended by adding a new section 95-k to
     8  read as follows:
     9    §  95-k.  Lyme  and  tick-borne  diseases  education,   research   and
    10  prevention  fund. 1. There is hereby established in the joint custody of
    11  the commissioner of taxation and finance and the comptroller, a  special
    12  fund  to  be  known  as  the  "Lyme  and  tick-borne diseases education,
    13  research and prevention fund".
    14    2. Such fund shall consist of all revenues received by the  department
    15  of  taxation  and  finance,  pursuant  to  the provisions of section two
    16  hundred nine-P and section six hundred thirty-k of the tax law, and  all
    17  other  moneys  appropriated,  credited  or  transferred thereto from any
    18  other fund or source pursuant to law.  Nothing  in  this  section  shall
    19  prevent  the  state  from  receiving  grants,  gifts or bequests for the
    20  purposes of the fund as defined in this section and depositing them into
    21  the fund according to law.
    22    3. Monies of the fund shall be expended solely for Lyme and tick-borne
    23  diseases education, research and prevention approved by  the  department
    24  of  health of the state of New York, for the purpose of promoting educa-
    25  tion, research and prevention of Lyme and tick-borne diseases.
    26    4. Monies shall be payable from the fund on the audit and  warrant  of
    27  the  comptroller  on vouchers approved and certified by the commissioner
    28  of the department of health.
    29    5. To the extent practicable, the commissioner of  the  department  of
    30  health  shall  ensure  that all monies received during a fiscal year are
    31  expended prior to the end of such fiscal year.
    32    6. On or before the first day of February each year,  the  comptroller
    33  shall certify to the governor, temporary president of the senate, speak-
    34  er  of  the  assembly, minority leader of the senate, minority leader of
    35  the assembly, chair of the senate finance committee  and  chair  of  the
    36  assembly  ways and means committee, the amount of money deposited in the
    37  Lyme and tick-borne diseases education,  research  and  prevention  fund
    38  during  the  preceding  calendar  year  as the result of revenue derived
    39  pursuant to sections two hundred nine-P and six hundred thirty-k of  the
    40  tax law.
    41    7.  On or before the first day of February each year, the commissioner
    42  of the department of health shall provide a written report to the tempo-
    43  rary president of the senate, speaker of the assembly,  minority  leader
    44  of  the  senate,  minority  leader  of the assembly, chair of the senate
    45  finance committee, chair of the assembly ways and means committee, chair
    46  of the senate committee on health, and  chair  of  the  assembly  health
    47  committee.  Such  report  shall  include how the monies of the fund were
    48  utilized during the preceding calendar year and shall include:
    49    (i) the amount of money dispersed from the fund;
    50    (ii) recipients of awards from the fund;
    51    (iii) the amount awarded to each; and
    52    (iv) the purposes for which such awards were granted.
    53    § 4. This act shall take effect immediately and shall apply to taxable
    54  years commencing on or after January 1, 2022.