senate Bill S946A

Authorizes a tax check-off for gifts to food banks

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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
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 29 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 29 / Jan / 2014
    • PRINT NUMBER 946A

Summary

Authorizes a tax check-off for gifts to food banks; establishes the gifts to food banks fund; authorizes and directs the commissioner of temporary and disability assistance to promulgate rules and regulations necessary to distribute grants to local not-for-profit corporations for the distribution of food to persons in need.

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Bill Details

See Assembly Version of this Bill:
A7097A
Versions:
S946
S946A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §625-a, Tax L; add §82, St Fin L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S5790A, A359A
2009-2010: A6045A, A6045A
2007-2008: A1604, A1604

Sponsor Memo

BILL NUMBER:S946A

TITLE OF BILL: An act to amend the tax law and the state finance law,
in relation to authorizing a tax check-off for gifts to food banks

PURPOSE:

Authorizes a tax check-off for gifts to the regional food banks to
assist in providing food and nutritious supplement to those in need
throughout New York State.

SUMMARY OF PROVISIONS:

The Tax Law is amended by adding a new Section 625-a and the State
Finance Law is amended by adding a new Section 82 to allow taxpayers
to make contributions to the regional food banks in New York State on
their tax returns.

JUSTIFICATION:

Clearly, in both good times and bad, there will always be families
that are, sadly, unable to afford good food and proper nutrition and
this is even more evident as both the state and federal governments
create limitations for financial assistance for those in need. More
than that, as more and more families rely on not-for-profit
organizations, religious groups and regional food banks, we must
ensure that these associations have the needed resources to respond.

With that said, this legislation would provide a great and growing
opportunity for food banks and the like to increase their outreach and
ability to serve the neediest of our residents at a time when they
need that assistance to, in some cases, simply sustain themselves and
their families from one paycheck to the next.

LEGISLATIVE HISTORY:

1999-00: A.6511/S.5056
2001-02: A.1447/S.538
2003-04: A.865/S.191
2005-06: A.602/S.1131
2007-08: A.1604/S.240
2009-10: A.6045A
2011-12: A.359-A/S.5790-A

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

Immediately.

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

                                 946--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 Investigations and Govern-
  ment Operations -- 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

AN  ACT  to  amend the tax law and the state finance law, in relation to
  authorizing a tax check-off for gifts to food banks

  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 625-a to
read as follows:
  S 625-A. GIFTS TO FOOD BANKS. EFFECTIVE FOR ANY TAXABLE YEAR  COMMENC-
ING  ON  OR  AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN, AN INDIVIDUAL IN
ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO  THE  STATE  GIFTS  TO  FOOD
BANKS  FUND FOR FINANCIAL SUPPORT FOR REGIONAL FOOD BANKS. SUCH CONTRIB-
UTION 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
GIFTS  TO FOOD BANKS FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN
SECTION EIGHTY-TWO OF THE STATE FINANCE LAW.
  S 2. The state finance law is amended by adding a new  section  82  to
read as follows:
  S  82. GIFTS TO FOOD BANKS FUND. 1. THERE IS HEREBY ESTABLISHED IN THE
SOLE CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE A SPECIAL  FUND
TO  BE KNOWN AS THE "GIFTS TO FOOD BANKS FUND". MONIES IN THE FUND SHALL
BE KEPT SEPARATE FROM AND NOT COMMINGLED WITH OTHER FUNDS  HELD  IN  THE
SOLE CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04216-04-4

S. 946--A                           2

  2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE  PURSUANT  TO  THE  PROVISIONS  OF  SECTION  SIX
HUNDRED  TWENTY-FIVE-A  OF THE TAX LAW AND ALL OTHER MONEY APPROPRIATED,
CREDITED, OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE  PURSUANT
TO  LAW.  NOTHING 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, AFTER APPROPRIATION BY THE LEGISLATURE,
BE MADE AVAILABLE TO THE OFFICE OF TEMPORARY AND  DISABILITY  ASSISTANCE
FOR  GRANTS  TO REGIONAL FOOD BANKS, ORGANIZED TO SERVE SPECIFIC REGIONS
OF THE STATE, THAT GENERALLY COLLECT AND REDISTRIBUTE FOOD DONATIONS  TO
ORGANIZATIONS  SERVING PERSONS IN NEED. MONIES SHALL BE PAYABLE FROM THE
FUND BY THE COMMISSIONER OF TAXATION AND FINANCE ON VOUCHERS APPROVED BY
THE COMMISSIONER OF TEMPORARY AND DISABILITY ASSISTANCE. THE COMMISSION-
ER OF TEMPORARY AND DISABILITY ASSISTANCE  SHALL  PROMULGATE  RULES  AND
REGULATIONS NECESSARY FOR THE DISTRIBUTION OF SUCH GRANTS.
  S 3. This act shall take effect immediately.

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