senate Bill S136A

Establishes the New York state veterans' cemetery operation and maintenance fund

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 05 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 24 / Jan / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 01 / Mar / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 01 / Mar / 2012
    • PRINT NUMBER 136A
  • 05 / Mar / 2012
    • REPORTED AND COMMITTED TO FINANCE

Summary

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.

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Bill Details

See Assembly Version of this Bill:
A226A
Versions:
S136
S136A
Legislative Cycle:
2011-2012
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Add §627-a, Tax L; add §89-h, St Fin L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S287, A6942
2007-2008: A7204A

Votes

7
1
7
Aye
1
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor Memo

BILL NUMBER:S136A

TITLE OF BILL:
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 operation and
maintenance fund

PURPOSE:
This bill would create a New York State veterans' cemetery operation
and maintenance fund supported by a state income tax "check off'
which would permit taxpayers to provide a gift to operate and
maintain state veterans' cemeteries.

SUMMARY OF PROVISIONS:
Section 1- adds a new section 627-a to the tax law providing for a
gift for veterans' cemetery operation and maintenance through a
contribution on the personal income tax return.

Section 2- adds a new section 89-h to the state finance law
establishing the "New York State veterans' cemetery operation and
maintenance fund." Moneys in this fund shall be expended for the
purposes of the operation and maintenance of state veteran's
cemeteries.

JUSTIFICATION:
Congress established the State Cemetery Grants Program in 1976 to
assist states and US territories in the establishment, expansion, and
improvement of veterans cemeteries. These state cemeteries provide a
complement to the federal designated site and in no way are intended
to replace them. Presently, there are no state cemeteries in New York
State.

The Veterans Administration provides funding for up to 100 percent of
the cost of establishing state cemeteries, but does not provide
assistance for operation and maintenance. To date, the Veterans
Administration has awarded 135 grants, totaling more than $189
million, to 29 states and Guam for the establishment, expansion, or
improvement of 55 veterans cemeteries. In 2001 alone, state
cemeteries accommodated over 15,000 burials. In 2006, the number of
veteran deaths is expected to peak at 687,000. There will be a
savings in burial costs to New York State
veterans as the V.A. provides a plot or interment allowance to the
state for burial at a state veterans' cemetery.

With the increasing age of our veterans, it is imperative that we
provide the option of burial at a state veterans' cemetery. This bill
would provide a mechanism by which to fund the operation and
maintenance of these cemeteries.

LEGISLATIVE HISTORY:
2011: Referred to Investigations and Government Operations/A.226
Veterans' Affairs
2010: S.287 Referred to Investigations and
Government Operations/A.6942 Veterans' Affairs
2009: S.287 Referred to Investigations and Government
Operations/A.6942 Ways & Means
2008: S.1110-A 3rd Reading/A.7204-A Passed Assembly
2007: S.1110 3rd Reading/A.7204 Ways & Means
2006: S.737-A Finance
2005: S.737 3rd Reading
2004: S.7489 Rules

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
This act shall take effect immediately.

view bill text
                    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:

  Section 1. The tax law is amended by adding a  new  section  627-a  to
read as follows:
  S  627-A.    GIFT  FOR  VETERANS'  CEMETERY OPERATION AND MAINTENANCE.
EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR  AFTER  JANUARY  FIRST,  TWO
THOUSAND  THIRTEEN,  AN  INDIVIDUAL  IN  ANY  TAXABLE  YEAR MAY ELECT TO
CONTRIBUTE TO THE NEW YORK STATE VETERANS' CEMETERY OPERATION AND  MAIN-
TENANCE FUND.  THE CONTRIBUTIONS SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND
SHALL  NOT  REDUCE  THE AMOUNT OF STATE TAX OWED BY SUCH INDIVIDUAL. THE
COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME  TAX  RETURN  TO
ENABLE  A  TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING ANY OTHER
PROVISION OF LAW, ALL REVENUE COLLECTED PURSUANT TO THIS  SECTION  SHALL
BE CREDITED TO THE NEW YORK STATE VETERANS' CEMETERY OPERATION AND MAIN-
TENANCE FUND, ESTABLISHED PURSUANT TO SECTION EIGHTY-NINE-H OF THE STATE
FINANCE LAW.
  S  2. The state finance law is amended by adding a new section 89-h to
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

  S 89-H. NEW YORK STATE VETERANS' CEMETERY  OPERATION  AND  MAINTENANCE
FUND. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMIS-
SIONER OF TAXATION AND FINANCE AND THE STATE COMPTROLLER, A SPECIAL FUND
TO  BE  KNOWN  AS  THE  "NEW YORK STATE VETERANS' CEMETERY OPERATION AND
MAINTENANCE FUND".
  2.  SUCH  FUND SHALL CONSIST OF ALL REVENUE RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT  TO  THE  PROVISIONS  OF  SECTION  SIX
HUNDRED TWENTY-SEVEN-A OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED,
CREDITED  OR  TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT
TO LAW.
  3. MONEYS IN THE NEW YORK STATE VETERANS' CEMETERY OPERATION AND MAIN-
TENANCE FUND SHALL BE KEPT SEPARATE AND SHALL NOT BE COMMINGLED WITH ANY
OTHER MONEYS IN THE CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE
AND THE STATE COMPTROLLER.
  4.  THE  MONEYS  IN  SUCH FUND SHALL BE EXPENDED PURSUANT TO APPROPRI-
ATIONS FOR THE PURPOSES OF THE OPERATION AND MAINTENANCE OF STATE VETER-
ANS' CEMETERIES.
  S 3. This act shall take effect immediately.

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