senate Bill S4271A

Grants personal income taxpayers the ability to make a gift to the state parks on their tax returns; establishes the state parks 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

  • 25 / Mar / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 07 / Jun / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 11 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 11 / Jan / 2012
    • PRINT NUMBER 4271A
  • 18 / Apr / 2012
    • REPORTED AND COMMITTED TO FINANCE

Summary

Grants personal income taxpayers the ability to make a gift to the state parks on their tax returns; establishes the state parks fund to provide monies to the office of parks, recreation and historic preservation for the operation and maintenance of the state parks.

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Bill Details

Versions:
S4271
S4271A
Legislative Cycle:
2011-2012
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Add §630-c, Tax L; add §83-a, St Fin L

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:S4271A

TITLE OF BILL:
An act
to amend the tax law, in relation to establishing the gift to state
parks on personal income tax forms; and to amend the state finance law,
in relation to establishing the state parks fund

PURPOSE:
Would allow personal income taxpayer's the ability to make a gift to
the state parks on their tax returns and establishes the state parks
fund.

SUMMARY OF PROVISIONS:
Section 1 amends the tax law adding a new section 630-c directing the
commissioner of tax and finance to include space on the personal
income tax return form to enable a taxpayer to make a contribution to
the state parks fund. Such contribution shall be in any whole dollar
amount and will not reduce the amount of state tax owed by such
individual.

Section 2 amends the state finance law by adding a new section 83-a
creating a special fund known as the "state parks fund".

Section 3 contains the effective date.

EXISTING LAW:
Sections 625, 626, 627, 628, 629, 630-a and 630-b of the tax law
provide for contributions on the personal income tax form to the
following funds respectively: gift for fish and wildlife management,
United States Olympic Committee/Lake Placid Olympic Training Center
fund, gift for breast cancer research and education, gift for missing
and exploited children clearinghouse fund, gift for Alzheimer's
disease support services, gift for prostate cancer research,
detection and education, gift for World Trade Center memorial
foundation, and Gift for volunteer firefighting and volunteer
emergency services fund.

JUSTIFICATION:
The New York State Park System makes a valuable contribution to the
quality of life of New York's residents. This legislation would allow
New York State income tax payers to recognize the importance of the
New York State Parks System by making a financial contribution on
their personal income tax form. In recent years the New York State
Office of Parks & Recreation has faced many budget cuts and in 2010
then Governor Paterson announced that there would be parks closing
due to budget cuts. New Yorkers came out to support their parks and
funding was increased. However, it has become clear that New York
needs to find alternative sources to fund its great park system. This
bill would provide individuals the opportunity to give a gift to the

Parks fund to help support the operation and maintenance of state
parks.

LEGISLATIVE HISTORY:
2010: S.4271 Referred to Investigations & Government Operations

FISCAL IMPLICATIONS:
None.

LOCAL FISCAL IMPLICATIONS:
None.

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
________________________________________________________________________

                                 4271--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 25, 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 the gift to
  state parks on personal income tax  forms;  and  to  amend  the  state
  finance law, in relation to establishing the state parks 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  630-c  to
read as follows:
  S 630-C. GIFT TO STATE PARKS. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON
OR  AFTER JANUARY FIRST, TWO THOUSAND TWELVE, AN INDIVIDUAL IN ANY TAXA-
BLE YEAR MAY ELECT TO CONTRIBUTE TO THE STATE PARKS FUND. SUCH  CONTRIB-
UTION  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 FORM TO ENABLE A TAXPAY-
ER  TO  MAKE  SUCH  CONTRIBUTION. NOTWITHSTANDING ANY OTHER PROVISION OF
LAW, ALL REVENUE COLLECTED PURSUANT TO THIS SECTION SHALL BE PAID TO THE
STATE PARKS FUND ESTABLISHED PURSUANT TO SECTION EIGHTY-THREE-A  OF  THE
STATE FINANCE LAW.
  S  2. The state finance law is amended by adding a new section 83-a to
read as follows:
  S 83-A. STATE PARKS FUND. 1. A SPECIAL FUND TO BE KNOWN AS THE  "STATE
PARKS  FUND"  IS  HEREBY  ESTABLISHED  IN THE JOINT CUSTODY OF THE STATE
COMPTROLLER AND THE COMMISSIONER OF TAXATION AND FINANCE.
  2. THE FUND SHALL CONSIST OF  ALL  MONIES  TRANSFERRED  TO  SUCH  FUND
PURSUANT  TO LAW, ALL MONIES REQUIRED BY ANY PROVISION OF LAW TO BE PAID
OR CREDITED TO THE FUND, ALL MONIES FROM GIFTS PURSUANT TO  SECTION  SIX

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10525-02-2

S. 4271--A                          2

HUNDRED  THIRTY-C  OF  THE  TAX  LAW AND ANY INTEREST EARNINGS WHICH MAY
ACCRUE FROM INVESTMENT OF MONIES IN THE FUND. NOTHING  IN  THIS  SECTION
SHALL  BE  DEEMED  TO  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, WHEN APPROPRIATED, SHALL BE MADE  AVAILABLE  TO
THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE OPERA-
TION  AND  MAINTENANCE  OF STATE PARKS PURSUANT TO THE PARKS, RECREATION
AND HISTORIC PRESERVATION LAW.
  4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
THE  STATE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMIS-
SIONER OF PARKS, RECREATION AND HISTORIC PRESERVATION.
  S 3. This act shall take effect immediately.

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