senate Bill S1003

Amended

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

  • 09 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 16 / Apr / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 17 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 17 / Jan / 2014
    • PRINT NUMBER 1003A

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:
S1003
S1003A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §630-c, Tax L; add §83-a, St Fin L
Versions Introduced in 2011-2012 Legislative Cycle:
S4271A

Votes

8
0
8
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:S1003

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:
Grants a personal income taxpayers that 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 set-vices, 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:
2012: S. 4271-A Reported and committed to Finance


2010: S.4271 Referred to Investigations & Government Operations

FISCAL IMPLICATIONS: None to the state

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
________________________________________________________________________

                                  1003

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  LITTLE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

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  THIRTEEN,  AN  INDIVIDUAL  IN  ANY
TAXABLE  YEAR  MAY  ELECT  TO  CONTRIBUTE  TO THE STATE PARKS 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 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
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01198-01-3

S. 1003                             2

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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