senate Bill S3292

Provides for corporate franchise tax and personal income tax check-offs for taxpayer gifts for diabetes research and education; establishes diabetes fund

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Sponsor

Co-Sponsors

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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

  • 15 / Feb / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 24 / May / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 02 / Jun / 2011
    • 1ST REPORT CAL.958
  • 06 / Jun / 2011
    • 2ND REPORT CAL.
  • 07 / Jun / 2011
    • ADVANCED TO THIRD READING
  • 24 / Jun / 2011
    • COMMITTED TO RULES
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 22 / May / 2012
    • REPORTED AND COMMITTED TO FINANCE
  • 12 / Jun / 2012
    • REPORTED AND COMMITTED TO RULES

Summary

Provides for a corporate franchise tax check-off and a personal income tax check-off for taxpayer gifts for diabetes research and education; establishes the diabetes research and education fund.

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Bill Details

See Assembly Version of this Bill:
A3273
Versions:
S3292
Legislative Cycle:
2011-2012
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Add §§209-H & 630-c, Tax L; add §89-h, St Fin L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S1492A, A2732A
2007-2008: S1275, A2408

Votes

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

Sponsor Memo

BILL NUMBER:S3292

TITLE OF BILL:
An act
to amend the tax law and the state finance law, in relation to providing
for taxpayer gifts for diabetes research and education and establishing
the diabetes research and education fund

PURPOSE OR GENERAL IDEA OF BILL:
Provides for corporate franchise tax and personal income tax
check-offs for taxpayer gifts for diabetes research and education.
This bill also establishes the diabetes fund.

SUMMARY OF SPECIFIC PROVISIONS:
Section one amends the tax law by adding a new
section 209-H to enable corporate tax payers to make
a contribution to the diabetes research and education fund. This
contribution can be made in any whole dollar amount and shall not reduce
the amount of the state tax owed by the taxpayer. In addition, this
section mandates that all revenues collected be credited to the
diabetes research and education fund, as
enumerated in the state finance law.

Section 2 amends the tax law by adding a new section 630-c to enable
personal taxpayers to make a contribution to the diabetes research
and education fund. This contribution can be made m any whole dollar
amount, and shall not reduce the amount of the state tax owed by the
taxpayer. In addition, this section mandates that all revenues
collected be credited to the diabetes research and education fund, as
enumerated in the state finance law.

Section 3 amends the state finance law by establishing a "diabetes
research and education fund" in the joint custody of the commissioner
of taxation and finance and the comptroller. This section also
declares that to the extent possible, the commissioner of health
shall ensure that all monies received during a fiscal year .are
expended prior to the end of that fiscal year on diabetes research and
education projects.

JUSTIFICATION:
Currently millions of New Yorkers are affected by diabetes, and there
is still no established cure. This bill would help to increase funds
for basic scientific research into a cure for diabetes, as well as
other important educational programs by simply making a donation on
either personal or corporate tax returns.

There are five other groups listed in the "voluntary
gifts/contributions" section of New York State tax law.
Allowing for a "diabetes research/education" category on New York
State personal and corporate income tax forms alongside these other
important categories will facilitate greater
funding for diabetes programs.

PRIOR LEGISLATIVE HISTORY:
05/13/02 Passed Assembly
06/09/03 Passed Assembly


03/10/04 Passed Assembly
05/23/05 Passed Assembly
04/04/06 Passed Assembly
02/26/08 Passed Assembly
05/11/09 Passed Assembly
03/18/10 Passed Assembly

FISCAL IMPLICATIONS:
It is expected that this bill could raise up to $1 million to be
deposited into the Diabetes Research and Education Fund.

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
________________________________________________________________________

                                  3292

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 15, 2011
                               ___________

Introduced by Sens. DeFRANCISCO, GRIFFO, JOHNSON, LARKIN, RANZENHOFER --
  read  twice  and  ordered printed, and when printed to be committed to
  the Committee on Investigations and Government Operations

AN ACT to amend the tax law and the state finance law,  in  relation  to
  providing  for  taxpayer gifts for diabetes research and education and
  establishing the diabetes research and education 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 209-H to
read as follows:
  S 209-H. GIFT FOR DIABETES RESEARCH AND EDUCATION. EFFECTIVE  FOR  ANY
TAX  YEAR  COMMENCING  ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION, A
TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  SUPPORT  OF
THE  DIABETES RESEARCH AND EDUCATION FUND. SUCH CONTRIBUTION SHALL BE IN
ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX
OWED BY SUCH TAXPAYER. THE  COMMISSIONER  SHALL  INCLUDE  SPACE  ON  THE
CORPORATE  INCOME  TAX RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIB-
UTION.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  ALL   REVENUES
COLLECTED  PURSUANT  TO  THIS  SECTION SHALL BE CREDITED TO THE DIABETES
RESEARCH AND EDUCATION FUND AND SHALL BE USED ONLY  FOR  THOSE  PURPOSES
ENUMERATED IN SECTION EIGHTY-NINE-H OF THE STATE FINANCE LAW.
  S  2.  The tax law is amended by adding a new section 630-c to read as
follows:
  S 630-C. GIFT FOR DIABETES RESEARCH AND EDUCATION. EFFECTIVE  FOR  ANY
TAX  YEAR  COMMENCING ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION, AN
INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO  THE  DIABETES
RESEARCH  AND  EDUCATION  FUND.  SUCH CONTRIBUTION 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.    NOTWITH-
STANDING  ANY  OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02879-02-1

S. 3292                             2

THIS SECTION SHALL BE CREDITED TO THE DIABETES  RESEARCH  AND  EDUCATION
FUND   AND   USED   ONLY   FOR  THOSE  PURPOSES  ENUMERATED  IN  SECTION
EIGHTY-NINE-H OF THE STATE FINANCE LAW.
  S  3. The state finance law is amended by adding a new section 89-h to
read as follows:
  S 89-H. DIABETES RESEARCH AND  EDUCATION  FUND.  1.  THERE  IS  HEREBY
ESTABLISHED  IN  THE  JOINT  CUSTODY OF THE COMMISSIONER OF TAXATION AND
FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "DIABETES
RESEARCH AND EDUCATION FUND".
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
OF  TAXATION  AND  FINANCE,  PURSUANT  TO  THE PROVISIONS OF SECTION TWO
HUNDRED NINE-H AND SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW  AND  ALL
OTHER  MONEYS  APPROPRIATED,  CREDITED,  OR TRANSFERRED THERETO FROM ANY
OTHER FUND OR SOURCE PURSUANT TO LAW.  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. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR DIABETES RESEARCH AND
EDUCATIONAL PROJECTS. AS USED IN THIS SECTION,  "DIABETES  RESEARCH  AND
EDUCATION  PROJECTS"  MEANS SCIENTIFIC RESEARCH OR EDUCATIONAL PROJECTS,
INCLUDING DEMONSTRATION AND  EDUCATION  GRANTS  FOR  DIABETES  EDUCATION
RESEARCH, WHICH, ARE APPROVED BY THE DEPARTMENT OF HEALTH.
  4.  MONIES  SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY  THE  COMMISSIONER
OF HEALTH.
  5.  TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF HEALTH SHALL ENSURE
THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE EXPENDED PRIOR TO  THE
END OF THAT FISCAL YEAR.
  S 4. This act shall take effect immediately.

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