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

                                  5133

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 20, 2013
                               ___________

Introduced  by  M.  of  A.  KOLB,  MALLIOTAKIS, BORELLI -- read once and
  referred to the Committee on Ways and Means

AN ACT to amend the tax law and the state finance law,  in  relation  to
  providing  for  taxpayer  gifts  for  New  York state natural disaster
  relief and establishing the New York  state  natural  disaster  relief
  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  209-H  to
read as follows:
  S  209-H.  GIFT FOR NATURAL DISASTER RELIEF. A TAXPAYER IN ANY TAXABLE
YEAR MAY ELECT TO CONTRIBUTE TO  THE  SUPPORT  OF  THE  NEW  YORK  STATE
NATURAL  DISASTER  RELIEF  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 NATURAL
DISASTER RELIEF FUND AND USED ONLY  FOR  THOSE  PURPOSES  ENUMERATED  IN
SECTION NINETY-SEVEN-LLLL 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 NATURAL DISASTER RELIEF. AN INDIVIDUAL IN ANY  TAXA-
BLE  YEAR MAY ELECT TO CONTRIBUTE TO THE NEW YORK STATE NATURAL DISASTER
RELIEF 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 NATURAL DISASTER RELIEF FUND AND USED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04358-02-3

              

A. 5133                             2

ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-SEVEN-LLLL  OF  THE
STATE FINANCE LAW.
  S  3. The state finance law is amended by adding a new section 97-llll
to read as follows:
  S 97-LLLL. NEW YORK STATE NATURAL DISASTER RELIEF 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 NATURAL DISASTER RELIEF FUND".
  2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT TO  THE  PROVISIONS  OF  SECTIONS  TWO
HUNDRED  NINE-H  AND  SIX  HUNDRED THIRTY-C 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.  MONEYS  IN  SUCH FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS FOR
THE PURPOSE OF PROVIDING IMMEDIATE  RELIEF  TO  PERSONS  AFFECTED  BY  A
NATURAL DISASTER. SUCH PURPOSES MAY INCLUDE, BUT NEED NOT BE LIMITED TO:
PROVIDING FOOD, CLOTHING, AND TEMPORARY SHELTER.
  4. MONIES SHALL BE PAYABLE FROM THE FUND, ONLY UPON THE STATE DECLARA-
TION  OF  DISASTER  EMERGENCY,  PURSUANT  TO SECTION TWENTY-EIGHT OF THE
EXECUTIVE LAW, FOR EMERGENCIES OCCURRING  FROM  NATURAL  CAUSES;  MONIES
THAT  MEET  THIS REQUIREMENT SHALL BE PAYABLE FROM THE FUND ON THE AUDIT
AND WARRANT OF THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE
COMMISSIONER OF THE DIVISION OF HOMELAND SECURITY.
  S 4. Subsection (d) of section 615 of the tax law is amended by adding
a new subparagraph 5 to read as follows:
  (5) THE AMOUNT CONTRIBUTED TO THE "NEW  YORK  STATE  NATURAL  DISASTER
RELIEF FUND", PURSUANT TO SECTION NINETY-SEVEN-LLLL OF THE STATE FINANCE
LAW;  PROVIDED,  HOWEVER,  THAT IS NOT INCLUDED AS A CHARITABLE CONTRIB-
UTION DEDUCTION ALLOWED UNDER SECTION ONE HUNDRED SEVENTY OF THE  INTER-
NAL REVENUE CODE.
  S 5. Section 208 of the tax law is amended by adding a new subdivision
18 to read as follows:
  18.  THE  AMOUNT  CONTRIBUTED  TO THE "NEW YORK STATE NATURAL DISASTER
RELIEF FUND", PURSUANT TO SECTION NINETY-SEVEN-LLLL OF THE STATE FINANCE
LAW; PROVIDED, HOWEVER, THAT IS NOT INCLUDED AS  A  CHARITABLE  CONTRIB-
UTION  DEDUCTION ALLOWED UNDER SECTION ONE HUNDRED SEVENTY OF THE INTER-
NAL REVENUE CODE.
  S 6. This act shall take effect immediately and  shall  apply  to  the
taxable year in which it becomes effective.