senate Bill S2004

Amended

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education

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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

  • 09 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 16 / Apr / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 22 / May / 2013
    • AMEND AND RECOMMIT TO FINANCE
  • 22 / May / 2013
    • PRINT NUMBER 2004A
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 22 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 22 / Jan / 2014
    • PRINT NUMBER 2004B
  • 13 / Jun / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 13 / Jun / 2014
    • PRINT NUMBER 2004C

Summary

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

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Bill Details

Versions:
S2004
S2004A
S2004B
S2004C
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §§209-H & 630-c, Tax L; add §95-h, St Fin L
Versions Introduced in 2011-2012 Legislative Cycle:
S5393B

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:S2004

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

SPECIFIC PROVISIONS: Provides for corporate finance tax and personal
income tax checkoffs for taxpayer gifts for ALS research and education.
This bill also establishes 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: 2011-2012 - S.5393-B -.Reported to Finance;
A.7840-B - Passed the Assembly

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
________________________________________________________________________

                                  2004

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- 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 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  FOURTEEN,  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  FOURTEEN,  AN
INDIVIDUAL  IN  ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO 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 STATE TAX OWED BY SUCH INDIVIDUAL. THE COMMISSIONER
SHALL INCLUDE SPACE ON THE  PERSONAL  INCOME  TAX  RETURN  TO  ENABLE  A

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02984-01-3

S. 2004                             2

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.

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