senate Bill S281A

Provides for corporate franchise and personal income tax check-offs for taxpayer gifts for lung cancer education and prevention; sets up education/prevention 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 HEALTH
  • 04 / Jun / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 05 / Jun / 2013
    • AMEND AND RECOMMIT TO FINANCE
  • 05 / Jun / 2013
    • PRINT NUMBER 281A
  • 08 / Jan / 2014
    • REFERRED TO HEALTH

Summary

Provides for a corporate franchise tax check-off and a personal income tax check-off for taxpayer gifts for lung cancer education and prevention; establishes the lung cancer education and prevention fund; provides for such education and prevention programs by the department of health.

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Bill Details

Versions:
S281
S281A
Legislative Cycle:
2013-2014
Current Committee:
Senate Health
Law Section:
Public Health Law
Laws Affected:
Amd §207, Pub Health L; add §209-I, Art 22 Part 2 §630-d, Tax L; add §97-llll, St Fin L
Versions Introduced in Previous Legislative Cycles:
2011-2012: A543, S2015, S2304, S7194
2009-2010: A6141, A8910A, S2015
2007-2008: A159B, A9940, S237A

Sponsor Memo

BILL NUMBER:S281A

TITLE OF BILL: An act to amend the public health law, the tax law and
the state finance law, in relation to providing for taxpayer gifts for
lung cancer education and prevention and establishing the lung cancer
education and prevention fund

PURPOSE: This bill establishes the lung cancer education and
prevention fund which will be financed by optional contributions
derived from a taxpayer check-off placed on all corporate and personal
income tax forms.

SUMMARY OF PROVISIONS:

Section 1. Subdivision 1 of section 207 of the public health law is
amended by adding a new paragraph (h) to add lung cancer to the health
care and wellness education and outreach program within the Department
of Health.

Section 2 and 3, adds new sections, 209-I and 630-D, respectively, to
the tax law to allow corporate and individual taxpayers the option to
contribute to the lung cancer education and prevention program, via a
tax check-off on the tax return.

Section 4, adds a new section, 97-1111, to the state finance law, to
establish the lung cancer education and prevention fund under the,
joint custody of the commissioner of taxation and finance and the
state comptroller. Monies received into this fund will be used to
finance programs to educate the public about lung cancer.

Section 5, effective date.

JUSTIFICATION: The incidence of lung cancer is one of the top causes
of death in New York. This bill provides a way to raise funds for an
education and prevention program by having a voluntarily taxpayer
check-off on both individual and corporate taxpayer tax forms. These
funds will be used for educate the public regarding the dangers of
lung cancer and to increase awareness of this disease.

LEGISLATIVE HISTORY: 2012-S.7194-Referred to Health

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: Immediately.

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

                                 281--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  LARKIN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Health -- reported favora-
  bly from said committee and committed to the Committee on  Finance  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to amend the public health law, the tax law and the state finance
  law, in relation to providing for taxpayer  gifts  for    lung  cancer
  education  and  prevention  and establishing the lung cancer education
  and prevention fund

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision  1 of section 207 of the public health law is
amended by adding a new paragraph (i) to read as follows:
  (I) THE DANGERS OF LUNG CANCER, INCLUDING WAYS TO  PREVENT  THE  INCI-
DENCE AND SEVERITY OF THE DISEASE.
  S  2.  The tax law is amended by adding a new section 209-I to read as
follows:
  S 209-I. GIFT FOR LUNG CANCER EDUCATION AND PREVENTION.  A TAXPAYER IN
ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO  THE  SUPPORT  OF  THE  LUNG
CANCER  EDUCATION AND PREVENTION 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  CONTRIB-
UTION.   NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUES
COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE LUNG  CANCER
EDUCATION  AND PREVENTION FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES
ENUMERATED IN SECTION NINETY-SEVEN-LLLL OF THE STATE FINANCE LAW.
  S 3. Part 2 of article 22 of 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.
                                                           LBD01382-03-3

S. 281--A                           2

  S 630-D. GIFT FOR LUNG CANCER EDUCATION AND PREVENTION.  AN INDIVIDUAL
IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE LUNG CANCER EDUCATION
AND  PREVENTION  FUND.  SUCH  CONTRIBUTION  SHALL BE IN ANY WHOLE DOLLAR
AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY  SUCH  INDI-
VIDUAL.  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 LUNG CANCER  EDUCATION  AND  PREVENTION
FUND  AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-SEV-
EN-LLLL OF THE STATE FINANCE LAW.
  S 4. The state finance law is amended by adding a new section  97-llll
to read as follows:
  S  97-LLLL.  LUNG  CANCER  EDUCATION  AND PREVENTION 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 "LUNG
CANCER EDUCATION AND PREVENTION FUND".
  2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT  TO  THE  PROVISIONS  OF  SECTION  TWO
HUNDRED  NINE-I AND SECTION SIX HUNDRED THIRTY-D OF THE TAX LAW, AND ALL
OTHER MONEYS APPROPRIATED, CREDITED  OR  TRANSFERRED  THERETO  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.
  3. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR LUNG CANCER EDUCATION
AND PREVENTION PROJECTS. AS USED IN THIS SECTION, "LUNG CANCER EDUCATION
AND PREVENTION PROJECTS" MEANS EDUCATIONAL  PROJECTS,  INCLUDING  GRANTS
FOR LUNG CANCER EDUCATION AND PREVENTION PROGRAMS, WHICH ARE APPROVED BY
THE DEPARTMENT OF HEALTH.
  4.  MONIES  SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY  THE  COMMISSIONER
OF HEALTH.
  5.  TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF HEALTH SHALL ENSURE
THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE EXPENDED PRIOR TO  THE
END OF THAT FISCAL YEAR.
  S 5. This act shall take effect immediately.

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