S T A T E   O F   N E W   Y O R K
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                                 6854--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              April 6, 2015
                               ___________

Introduced  by M. of A. CRESPO -- Multi-Sponsored by -- M. of A. ARROYO,
  DAVILA, MOYA, PICHARDO, RAMOS, RIVERA, RODRIGUEZ,  SEPULVEDA  --  read
  once and referred to the Committee on Ways and Means -- recommitted to
  the  Committee  on  Ways and Means in accordance with Assembly Rule 3,
  sec. 2 -- committee discharged, bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT  to  amend  the  tax law, in relation to establishing a gift for
  preserving religious landmarks on personal income tax forms; to  amend
  the  state  finance  law,  in  relation to establishing the preserving
  religious landmarks fund; and  to  amend  the  parks,  recreation  and
  historic preservation law, in relation to establishing a grant program
  to preserve inner-city houses of worship

  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  629-b  to
read as follows:
  S  629-B.  GIFT  FOR PRESERVING RELIGIOUS LANDMARKS. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO  THOUSAND  SEVENTEEN,
AN  INDIVIDUAL  IN  ANY  TAXABLE  YEAR  MAY  ELECT  TO CONTRIBUTE TO THE
PRESERVING RELIGIOUS LANDMARKS 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 REVENUE COLLECTED PURSU-
ANT  TO THIS SECTION SHALL BE CREDITED TO THE PRESERVING RELIGIOUS LAND-
MARKS FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION  NINE-
TY-FIVE-I OF THE STATE FINANCE LAW.
  S  2. The state finance law is amended by adding a new section 95-i to
read as follows:
  S 95-I. PRESERVING RELIGIOUS LANDMARKS FUND. 1. THERE IS HEREBY ESTAB-
LISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00371-03-6
              

A. 6854--A                          2

AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "PRESERVING
RELIGIOUS LANDMARKS FUND".
  2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
PROVISIONS OF SECTION SIX HUNDRED TWENTY-NINE-B  OF  THE  TAX  LAW,  ALL
REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL
MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
OR  SOURCE  PURSUANT TO LAW. NO MONEYS CREDITED TO SUCH FUND PURSUANT TO
SECTION SIX HUNDRED TWENTY-NINE-B OF THE TAX  LAW  SHALL  BE  DEEMED  TO
AUTHORIZE  THE  REDUCTION OF THE AMOUNT OF MONIES OTHERWISE APPROPRIATED
TO THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION.
  3. THE MONIES OF THE FUND SHALL BE MADE AVAILABLE  TO  THE  OFFICE  OF
PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE PURPOSE OF PROVIDING
GRANTS  TO  RELIGIOUS  ORGANIZATIONS  FOR THE PRESERVATION OF INNER-CITY
HOUSES OF WORSHIP USED AND OCCUPIED BY SUCH  ORGANIZATIONS  PURSUANT  TO
SECTION 14.11 OF THE PARKS, RECREATION AND HISTORIC PRESERVATION LAW.
  4.  THE  MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT
OF THE STATE COMPTROLLER  ON  VOUCHERS  CERTIFIED  OR  APPROVED  BY  THE
COMMISSIONER  OF  PARKS,  RECREATION AND HISTORIC PRESERVATION, OR BY AN
OFFICER OR EMPLOYEE OF THE OFFICE  OF  PARKS,  RECREATION  AND  HISTORIC
PRESERVATION DESIGNATED BY SUCH COMMISSIONER.
  S 3. The parks, recreation and historic preservation law is amended by
adding a new section 14.11 to read as follows:
  S  14.11  PRESERVATION OF RELIGIOUS LANDMARKS GRANTS. THE OFFICE SHALL
DEVELOP, ESTABLISH AND IMPLEMENT A PROGRAM WHICH PROVIDES ANNUAL  GRANTS
TO  RELIGIOUS ORGANIZATIONS OCCUPYING AND UTILIZING HISTORIC, INNER-CITY
HOUSES OF WORSHIP, WHICH ARE NOT INCLUDED IN THE  NATIONAL  REGISTER  OR
STATE REGISTER OF HISTORIC PLACES. SUCH GRANTS SHALL BE USED TO RESTORE,
REHABILITATE  AND  PRESERVE SUCH HOUSES OF WORSHIP WHICH SERVE AS IMPOR-
TANT ICONS TO THE COMMUNITIES IN WHICH THEY ARE LOCATED.
  S 4. This act shall take effect immediately.