senate Bill S1913A

Establishes an arts fund to receive contributions for the support of the New York state council on the arts

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Bill Status


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

  • 14 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 27 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 27 / Jan / 2012
    • PRINT NUMBER 1913A

Summary

Establishes an arts fund to receive contributions for the support of the New York state council on the arts through a personal income tax return check-off; provides that for tax years after January 1, 2012, any individual may elect to contribute to the arts fund by indicating such intent on a tax form.

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Bill Details

Versions:
S1913
S1913A
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §630-c, Tax L; add §97-llll, St Fin L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S3441A
2007-2008: S1327A

Sponsor Memo

BILL NUMBER:S1913A

TITLE OF BILL:
An act to amend the tax law and the state finance law, in relation to
gifts for the support of the New York state council on the arts

PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this bill is to provide the New York State Council on the
Arts with additional resources.

SUMMARY OF SPECIFIC PROVISIONS:
The bill would allow taxpayers to make a gift to the New York State
Council on the Arts through a "check-off" on their' New York State
personal. income tax return. Gift,s would have to be made in whole
dollar amounts and would not reduce the amount of tax owed by the donor.
All gifts made by taxpayers would be deposited to a special arts fund in
the joint custody of the State Comptroller and the Commissioner of Taxa-
tion and Finance. Amounts in the arts fund would be appropriated by the
Legislature and paid out to the New York State council on the Arts for
the support of the arts.

JUSTIFICATION:
The bill could increase funding for the New York State council on the
Arts without making additional demands upon State funds. Due to severe
budgetary constraints, the amount of State funds available for the
support of the New York state council on the Arts has been sharply
diminished over the past few years. This decrease in support has had a
devastating effect upon many of New York's cultural institutions, as
well as many related or dependent businesses and employees. New York's
taxpayers should have the opportunity to use the New York State personal
income tax form as a mechanism for making voluntary contributions for
the support of the New York State council on the Arts. This bill estab-
lishes such a check-off program. The amounts contributed would not
reduce a donor-taxpayer's tax liability.

PRIOR LEGISLATIVE HISTORY:
S.3441 of 2008/2009
2010: Passed in Assembly & Senate - Referred to
Investigations & Government Operations

FISCAL IMPLICATIONS:
Minor administrative costs relating to the administration of the
arts fund.

EFFECTIVE DATE:
This act would take effect immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1913--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 14, 2011
                               ___________

Introduced  by  Sens.  SERRANO,  DIAZ, DILAN, HASSELL-THOMPSON, KRUEGER,
  OPPENHEIMER, SAVINO -- read twice and ordered printed, and when print-
  ed to be committed to the Committee on Investigations  and  Government
  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 and the state finance law,  in  relation  to
  gifts for the support of the New York state council on the arts

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The legislature hereby finds and determines  that,  due  to
severe  budgetary  constraints,  the amount of state funds available for
the support of the New York state council on the arts has  been  sharply
diminished  over the past few years.  This decrease in support has had a
devastating effect upon many of New  York's  cultural  institutions,  as
well as many related or dependent businesses and employees. Accordingly,
the  legislature hereby finds and determines that taxpayers of the state
of New York should have the  opportunity  to  use  the  New  York  state
personal  income  tax  form as a mechanism for making voluntary contrib-
utions for the support of the New York state council on the arts. It  is
the  intent  of  the  legislature  that  any  funds so contributed shall
supplement and not offset or diminish in any way  the  amount  of  funds
made  available  to  the  New York state council on the arts pursuant to
annual budget appropriations.
  S 2. The tax law is amended by adding a new section 630-c to  read  as
follows:
  S  630-C. GIFT TO THE ARTS FUND. EFFECTIVE FOR ANY TAX YEAR COMMENCING
ON OR AFTER JANUARY FIRST, TWO THOUSAND TWELVE, AN INDIVIDUAL MAY  ELECT
TO  CONTRIBUTE  TO THE ARTS FUND CREATED PURSUANT TO SECTION NINETY-SEV-
EN-LLLL OF THE STATE FINANCE LAW FOR THE SUPPORT OF THE NEW  YORK  STATE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00197-02-2

S. 1913--A                          2

COUNCIL  ON  THE  ARTS.  SUCH  CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR
AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF 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 ARTS FUND ESTABLISHED BY SECTION NINETY-SEVEN-
LLLL OF THE STATE FINANCE LAW AND USED ONLY FOR THE PURPOSES OF THE  NEW
YORK STATE COUNCIL ON THE ARTS.
  S  3. The state finance law is amended by adding a new section 97-llll
to read as follows:
  S 97-LLLL. ARTS FUND. 1. THERE IS HEREBY CREATED IN THE JOINT  CUSTODY
OF  THE STATE COMPTROLLER AND THE COMMISSIONER OF TAXATION AND FINANCE A
FUND TO BE KNOWN AS THE "ARTS FUND".
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
OF  TAXATION  AND  FINANCE,  PURSUANT  TO  THE PROVISIONS OF SECTION SIX
HUNDRED THIRTY-C OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED, CRED-
ITED, OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE  PURSUANT  TO
LAW.    FOR  EACH  STATE FISCAL YEAR, THERE SHALL BE APPROPRIATED TO THE
FUND BY THE STATE, IN ADDITION TO ALL OTHER MONEYS REQUIRED TO BE DEPOS-
ITED INTO SUCH FUND, AN AMOUNT EQUAL TO THE AMOUNTS OF MONIES  COLLECTED
AND  DEPOSITED INTO THE FUND PURSUANT TO SECTION SIX HUNDRED THIRTY-C OF
THE TAX LAW DURING THE PRECEDING CALENDAR  YEAR,  AS  CERTIFIED  BY  THE
COMPTROLLER.  NOTHING  CONTAINED  HEREIN  SHALL  PREVENT  THE STATE FROM
RECEIVING GRANTS, GIFTS OR BEQUESTS FOR THE  PURPOSES  OF  THE  FUND  AS
DEFINED  IN  THIS SECTION AND DEPOSITING THEM INTO THE FUND ACCORDING TO
LAW.
  3. MONEYS OF THE FUND MAY BE INVESTED BY THE  STATE  COMPTROLLER,  AND
INCOME FROM THE INVESTMENTS OF MONEYS DEPOSITED TO THIS FUND PURSUANT TO
SECTION  SIX HUNDRED THIRTY-C OF THE TAX LAW SHALL BE CREDITED SOLELY TO
THIS FUND.
  S 4. This act shall take effect immediately.

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