senate Bill S2501A

Relating to establishing the patriot family support fund and providing for tax exempt contributions made to such fund by an income tax return check off box

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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

  • 24 / Jan / 2011
    • REFERRED TO FINANCE
  • 04 / Jan / 2012
    • REFERRED TO FINANCE
  • 30 / Mar / 2012
    • AMEND AND RECOMMIT TO FINANCE
  • 30 / Mar / 2012
    • PRINT NUMBER 2501A

Summary

Relates to establishing the patriot family support fund and enabling for tax exempt contributions to be made to such fund by providing for an income tax return check off box.

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Bill Details

See Assembly Version of this Bill:
A1197A
Versions:
S2501
S2501A
Legislative Cycle:
2011-2012
Current Committee:
Senate Finance
Law Section:
State Finance Law
Laws Affected:
Add §81, St Fin L; add §630-c, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S5133, A4007
2007-2008: A6004A

Sponsor Memo

BILL NUMBER:S2501A

TITLE OF BILL:
An act
to amend the state finance law and the tax law, in relation to
establishing the patriot family support fund and providing for an income
tax return check off box therefor

PURPOSE:
To allow a person or a business filing a NYS Income Tax return, to
deduct for tax purposes, donations to a tax exempt "Patriot Family
Support Fund".

SUMMARY OF PROVISIONS:
The "Patriot Family Support Fund" is established in joint custody with
the commissioner of taxation and finance and the comptroller.
"Patriot Family Support Fund" is to assist families during the
absence of military service personnel. The moneys in such fund shall
be expended for the reasonable needs and living expenses incurred by
military families during the deployment of military personnel.
Application for assistance from this fund may be made on forms
developed by the division of military and naval affairs. The division
of military and naval affairs shall review applications for
assistance and shall award assistance based upon criteria developed
by the division of military and naval affairs and availability of
funds. Such moneys may be applied towards expenses including but not
limited to, child care, home repairs and maintenance costs, medical
expenses, transportation expenses and education expenses.

JUSTIFICATION:
By providing a check off box on the NYS income for the "Patriot Family
Support Fund" is a convenient way for NYS residents to make
charitable contributions to help families of deployed military
service personnel fighting for our freedoms abroad.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2014.

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

                                 2501--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 24, 2011
                               ___________

Introduced  by Sens. McDONALD, LARKIN -- read twice and ordered printed,
  and when printed to be committed to the Committee on Finance -- recom-
  mitted to the Committee on Finance 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 state finance law and the tax law,  in  relation  to
  establishing  the  patriot  family  support  fund and providing for an
  income tax return check off box therefor

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

  Section 1. The state finance law is amended by adding a new section 81
to read as follows:
  S  81. THE PATRIOT FAMILY SUPPORT FUND. 1. THERE IS HEREBY ESTABLISHED
IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE
COMPTROLLER, A FUND TO BE KNOWN AS THE "PATRIOT FAMILY SUPPORT FUND"  TO
ASSIST  FAMILIES  DURING THE ABSENCE OF MILITARY SERVICE PERSONNEL.  FOR
PURPOSES OF THIS SECTION A "MILITARY SERVICE PERSONNEL" SHALL  MEAN  ANY
PERSON IN THE ACTIVE SERVICE IN THE ARMED SERVICES OF THE UNITED STATES,
OR A MEMBER OF THE NEW YORK STATE MILITIA WHO IS ON ACTIVE DUTY, AND WHO
IS:    DESIGNATED AS THE HEAD OF HIS OR HER HOUSEHOLD, THE SPOUSE OF THE
PERSON APPLYING FOR FINANCIAL ASSISTANCE UNDER THIS SECTION, OR A PARENT
OR LEGAL GUARDIAN OF A CHILD RESIDING WITHIN THIS STATE.
  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 THERE-
TO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW. NOTHING  CONTAINED  IN
THIS  SECTION  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.  ON  OR  BEFORE THE FIRST OF FEBRUARY OF EACH YEAR, THE COMPTROLLER
SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01505-02-2

S. 2501--A                          2

ER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND  CHAIR  OF
THE  ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED IN
THE PATRIOT FAMILY SUPPORT FUND DURING THE PRECEDING  CALENDAR  YEAR  AS
THE  RESULT  OF REVENUE DERIVED PURSUANT TO SECTION SIX HUNDRED THIRTY-C
OF THE TAX LAW.
  4. MONEYS IN THE PATRIOT FAMILY SUPPORT 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 COMPTROLLER.
  5. THE MONEYS IN SUCH FUND SHALL BE EXPENDED FOR THE REASONABLE  NEEDS
AND  LIVING EXPENSES INCURRED BY MILITARY FAMILIES DURING THE DEPLOYMENT
OF MILITARY SERVICE PERSONNEL PURSUANT TO THIS SECTION.  APPLICATION FOR
ASSISTANCE FROM THIS FUND MAY BE MADE ON FORMS DEVELOPED BY THE DIVISION
OF MILITARY AND NAVAL  AFFAIRS.  THE  DIVISION  OF  MILITARY  AND  NAVAL
AFFAIRS SHALL REVIEW APPLICATIONS FOR ASSISTANCE AND SHALL AWARD ASSIST-
ANCE BASED UPON CRITERIA DEVELOPED BY THE DIVISION OF MILITARY AND NAVAL
AFFAIRS  AND  AVAILABILITY OF FUNDS.  SUCH MONEYS MAY BE APPLIED TOWARDS
EXPENSES INCLUDING, BUT NOT BE LIMITED TO, CHILD CARE, HOME REPAIRS  AND
MAINTENANCE  COSTS, MEDICAL EXPENSES, TRANSPORTATION EXPENSES AND EDUCA-
TION EXPENSES.
  6. ALL PAYMENTS FROM SUCH FUND SHALL BE  MADE  BY  THE  DEPARTMENT  OF
TAXATION  AND  FINANCE  AFTER  AUDIT  AND  WARRANT OF THE COMPTROLLER ON
VOUCHERS APPROVED BY THE DIVISION OF MILITARY AND NAVAL AFFAIRS.
  S 2. The tax law is amended by adding a new section 630-c to  read  as
follows:
  S  630-C.  GIFT  FOR PATRIOT FAMILY SUPPORT FUND. AN INDIVIDUAL IN ANY
TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE PATRIOT FAMILY SUPPORT  FUND
ESTABLISHED  PURSUANT  TO AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN
SECTION EIGHTY-ONE OF THE STATE FINANCE LAW. SUCH CONTRIBUTION SHALL  BE
IN  ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE STATE
TAX OWED BY SUCH INDIVIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE
PERSONAL INCOME TAX RETURN FORM  TO  ENABLE  A  TAXPAYER  TO  MAKE  SUCH
CONTRIBUTION.  NOTWITHSTANDING  ANY OTHER PROVISION OF LAW, ALL REVENUES
COLLECTED PURSUANT TO THIS SECTION SHALL  BE  CREDITED  TO  THE  PATRIOT
SUPPORT FAMILY FUND.
  S 3. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2014.

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