senate Bill S5393B

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education

download pdf

Sponsor

Co-Sponsors

view all co-sponsors

Bill Status


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

actions

  • 17 / May / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 16 / Feb / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 16 / Feb / 2012
    • PRINT NUMBER 5393A
  • 25 / Apr / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 25 / Apr / 2012
    • PRINT NUMBER 5393B
  • 02 / May / 2012
    • REPORTED AND COMMITTED TO FINANCE

Summary

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.

do you support this bill?

Bill Details

See Assembly Version of this Bill:
A7840B
Versions:
S5393
S5393A
S5393B
Legislative Cycle:
2011-2012
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Add §§209-H & 630-c, Tax L; add §95-h, 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:S5393B

TITLE OF BILL:
An act to amend the tax law and the state finance law, in relation to
ALS (Amyotrophic Lateral Sclerosis) research and education

SPECIFIC PROVISIONS:
Provides for corporate finance tax and personal income tax checkoffs for
taxpayer gifts for ALS research and education. This bill also estab-
lishes New York State ALS research and education fund.

Section one amends the tax law by adding a new section to enable corpo-
rate taxpayers to make contributions to the ALS 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 ALS research and education fund, as enumerated in the state finance
law.

Section 2 amends the law by adding a new section to enable personal
taxpayers to make a contribution to the ALS 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 ALS
research and education fund, as enumerated in the state finance law.

Section 3 amends the state law by establishing the "New York State ALS
research and education fund" in the joint custody of the commissioner of
taxation and finance and the controller. This section also provides that
all moneys of the fund shall be expended to provide grants to the Great-
er New York ALS Association, a not-far-profit incorporated for the
purpose of advancing and financing ALS research and education projects.

This section further requires the Comptroller to report by February
first of each year on the aggregate collections in the fund by source.
Also, the Greater New York ALS Association is required to publish an
annual report on or before February first which details the issuance of
grants, and financial statements as a condition of receiving grants from
the "New York State ALS research and education fund." Financial state-
ments included in this report must be audited by a nationally recognized
accounting firm.

Section 4 establishes the effective date.

JUSTIFICATION:
The facts and statistics relating to ALS are startling:

o Amyotrophic lateral sclerosis (ALS), often referred to as Lou Gehrig's
Disease, is a progressive neurodegenerative disease that affects motor
neurons in the brain and the spinal cord. On average, one person with
ALS die within two to five years of diagnosis.

o In the one hundred fifty years since ALS was identified as a disease,
there is still no known cause, prevention, treatment or cure. Genetics,
toxic agents and stress are all suspected as possible causes of the
disease. However, further research is needed to determine whether any or
all of these factors are the cause of ALS and related disorders. It is
estimated that there are more than thirty thousand Americans who have
ALS and related disorders at any given time. Based on united states'
population studies, a little more than five thousand six hundred people
in the united States are diagnosed with ALS each year. Approximately
every ninety minutes, someone is diagnosed with ALS and every ninety
minutes, someone dies from ALS.

o Studies supported by the Department of veterans Affairs, Harvard
university and the Institute of Medicine among others repeatedly have
found that military veterans, regardless of branch or era of service,
are approximately twice as likely to die from Lou Gehrig's Disease as
those who have not served in the military. These findings were most
recently confirmed by a September 2009 study funded by the VA and the
National Institutes of Health. without funding for research projects,
opportunities to discover and deliver a treatment to veterans will leave
them - and all people living with the disease with no effective treat-
ment option. We need to fund vital research to ensure that our nation
continues to fight for our veterans just as they fought for us.

o Research has shown that coordinated and comprehensive community-based
clinical care provided within a multidisciplinary treatment program can
marginally extend life and improve the quality of life for persons with
ALS. The surge in the numbers of those persons affected by ALS, includ-
ing family caregivers, will place a severe strain on the state's already
challenged health, social services, geriatrics and other service deliv-
ery systems.

The addition of a check-off box on the Corporate and Personal Income Tax
forms will provide a convenient way for people to contribute to ALS
research and education.

PRIOR LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.

EFFECTIVE DATE:
Immediately.

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

                                 5393--B

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              May 17, 2011
                               ___________

Introduced  by  Sens. CARLUCCI, BONACIC, LANZA, LARKIN, MARTINS, SAVINO,
  YOUNG -- read twice and  ordered  printed,  and  when  printed  to  be
  committed to the Committee on Investigations and Government Operations
  -- recommitted to the Committee on Investigations and Government Oper-
  ations  in  accordance  with  Senate  Rule  6,  sec.  8  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  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
  ALS (Amyotrophic Lateral Sclerosis) research and education

  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 ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
YEAR  COMMENCING  ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND THIRTEEN, A
TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  SUPPORT  OF
THE  NEW  YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) 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 CONTRIBUTION. NOTWITHSTANDING ANY
OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS  SECTION
SHALL  BE CREDITED TO THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND
AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION  NINETY-
FIVE-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 ALS RESEARCH AND EDUCATION.  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11628-04-2

S. 5393--B                          2

STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) 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.  NOTWITHSTANDING ANY OTHER PROVISION
OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED
TO THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND AND USED ONLY  FOR
THOSE  PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE STATE FINANCE
LAW.
  S 3. The state finance law is amended by adding a new section 95-h  to
read as follows:
  S  95-H.  NEW YORK STATE ALS 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 NEW
YORK STATE ALS (AMYOTROPHIC LATERAL SCLEROSIS)  RESEARCH  AND  EDUCATION
FUND.
  2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
PROVISIONS OF SECTIONS TWO HUNDRED NINE-H AND SIX  HUNDRED  THIRTY-C  OF
THE  TAX  LAW,  ALL  REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE
LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER-
ETO 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. ANY INTEREST RECEIVED BY
THE COMPTROLLER ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE  RETAINED  IN
AND BECOME PART OF SUCH FUND.
  3.  MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO THE
GREATER NEW YORK ALS ASSOCIATION, A  NOT-FOR-PROFIT  CORPORATION  ESTAB-
LISHED  IN THIS STATE WHICH IS INCORPORATED FOR THE PURPOSE OF ADVANCING
AND FINANCING ALS RESEARCH AND EDUCATION PROJECTS.
  4. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR,  THE  COMPTROLLER
SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
ER  OF  THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND CHAIR OF
THE ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED  BY
SOURCE  IN THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING THE
PRECEDING CALENDAR YEAR AS THE RESULT OF  REVENUE  DERIVED  PURSUANT  TO
SECTIONS  TWO HUNDRED NINE-H AND SIX HUNDRED THIRTY-C OF THE TAX LAW AND
FROM ALL OTHER SOURCES.
  5. AS A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE  GREATER  NEW
YORK  ALS ASSOCIATION SHALL AGREE TO ISSUE AND SHALL ISSUE, ON OR BEFORE
THE FIRST DAY OF FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT LIMITED
TO, FINANCIAL STATEMENTS, FINANCIAL REPORTS AND REPORTS ON THE  ISSUANCE
OF  GRANTS.  SUCH  REPORTS  SHALL  BE  DELIVERED TO THE GOVERNOR AND THE
CHAIRS OF THE SENATE FINANCE COMMITTEE AND THE ASSEMBLY WAYS  AND  MEANS
COMMITTEE AND SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC. SUCH FINANCIAL
STATEMENTS  AND  REPORTS  SHALL  BE  AUDITED  BY A NATIONALLY RECOGNIZED
ACCOUNTING FIRM.
  6. MONEYS SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW  YORK  ALS
ASSOCIATION  ON  THE  AUDIT  AND  WARRANT OF THE COMPTROLLER ON VOUCHERS
APPROVED BY THE COMPTROLLER.
  S 4. This act shall take effect immediately.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.