senate Bill S2004C

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

See Assembly Version of this Bill:
A1169C
Versions:
S2004
S2004A
S2004B
S2004C
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §§209-I & 630-d, Tax L; add §95-h, St Fin L
Versions Introduced in 2011-2012 Legislative Cycle:
S5393B, A7840B

Sponsor Memo

BILL NUMBER:S2004C

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

PURPOSE: 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.

SUMMARY OF PROVISIONS:

Section one amends the tax law by adding a new section to enable
corporate 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
Greater New York ALS Association and the ALS Association Upstate New
York Chapter, not-for-profit corporations 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 and ALS Association Upstate
New York Chapter 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 statements 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:

* 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.


* 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.

* 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
treatment option. We need to fund vital research to ensure that our
nation continues to fight for our veterans just as they fought for us.

* 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, including family caregivers, will place a
severe strain on the state's already challenged health, social
services, geriatrics and other service delivery 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.

LEGISLATIVE HISTORY: 2013: S.2004-A - Reported to Finance; A.1169-A -
Passed Assembly 2011-2012: S.5393-B - Reported to Finance; A.7840-B -
Passed the Assembly

FISCAL IMPLICATIONS: None to 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
________________________________________________________________________

                                 2004--C

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  CARLUCCI,  LARKIN,  MONTGOMERY  -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations  and  Government  Operations -- reported favorably from
  said committee and committed to the Committee on Finance --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee  -- 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 -- 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-I to
read as follows:
  S 209-I. GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
YEAR  COMMENCING  ON  OR  AFTER  JANUARY  FIRST, TWO THOUSAND FIFTEEN, 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-d to read as
follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02984-07-4

S. 2004--C                          2

  S 630-D. GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
YEAR  COMMENCING  ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND FIFTEEN, 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
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-I AND SIX HUNDRED THIRTY-D 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 AND THE ALS ASSOCIATION UPSTATE NEW
YORK CHAPTER, NOT-FOR-PROFIT  CORPORATIONS  ESTABLISHED  IN  THIS  STATE
WHICH  ARE  INCORPORATED  FOR THE PURPOSE OF ADVANCING AND FINANCING ALS
RESEARCH AND EDUCATION PROJECTS, PROVIDED THAT MONEYS OF THE FUND  SHALL
BE  EXPENDED  ONLY  IN SUPPORT OF THE GREATER NEW YORK ALS ASSOCIATION'S
ALSA CERTIFIED TREATMENT CENTERS OF EXCELLENCE LOCATED IN NEW YORK STATE
OR OTHERWISE IN SUPPORT OF THE GREATER NEW YORK ALS  ASSOCIATION'S  WORK
IN NEW YORK STATE.
  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-I AND SIX HUNDRED THIRTY-D OF THE TAX LAW  AND
FROM  ALL  OTHER SOURCES, AS WELL AS ALL DISBURSEMENTS FROM THE NEW YORK
STATE ALS RESEARCH AND EDUCATION  FUND  DURING  THE  PRECEDING  CALENDAR
YEAR.  THE COMPTROLLER SHALL EXPEND FUNDS IN THE YEAR IN WHICH THEY WERE
DONATED TO THE EXTENT PRACTICABLE. IN THE EVENT THAT ANY SUCH FUNDS WERE
NOT EXPENDED IN THE YEAR IN WHICH THEY  WERE  DONATED,  THE  COMPTROLLER
SHALL  PROVIDE  JUSTIFICATION,  ALONG WITH A REMEDIAL PLAN TO ENSURE THE
TIMELY AND EFFECTIVE USE OF THE FUNDS IN THE ANNUAL REPORT TO THE GOVER-
NOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE  ASSEMBLY,  CHAIR
OF THE SENATE FINANCE COMMITTEE AND CHAIR OF THE ASSEMBLY WAYS AND MEANS
COMMITTEE.

S. 2004--C                          3

  5.  AS  A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE GREATER NEW
YORK ALS ASSOCIATION AND THE ALS ASSOCIATION UPSTATE  NEW  YORK  CHAPTER
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 AND THE ALS  ASSOCIATION  UPSTATE  NEW  YORK  CHAPTER,  WITH
SIXTY-FIVE  PERCENT OF MONEYS IN THE FUND TO BE ALLOCATED TO THE GREATER
NEW YORK ALS ASSOCIATION AND THIRTY-FIVE PERCENT OF MONEYS IN  THE  FUND
TO  BE  ALLOCATED  TO THE ALS ASSOCIATION UPSTATE NEW YORK CHAPTER ON AN
ANNUAL BASIS, 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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