S T A T E   O F   N E W   Y O R K
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                                 4416--A

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 4, 2009
                               ___________

Introduced  by  M. of A. TOWNS, ALFANO -- Multi-Sponsored by -- M. of A.
  COOK -- 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 and the state finance law,  in  relation  to
  providing  a tax check-off box on personal income tax return forms for
  gifts to the after-school activity 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 630-c to
read as follows:
  S 630-C. GIFT FOR AFTER-SCHOOL PROGRAMS.  EFFECTIVE FOR ANY  TAX  YEAR
COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND ELEVEN, AN INDIVIDUAL
IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE AFTER-SCHOOL ACTIVITY
FUND FOR PURPOSES OF SUPPORTING FUNDING FOR ELIGIBLE EXTENDED DAY ACTIV-
ITIES  ESTABLISHED  PURSUANT  TO PARAGRAPH B OF SUBDIVISION 1 OF SECTION
TWENTY-EIGHT HUNDRED FOURTEEN OF THE EDUCATION LAW.   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. THE COMMISSIONER SHALL ALSO ENSURE THAT A  DESCRIPTION  OF
THE  ACTIVITIES  SUPPORTED  BY SUCH FUND IS INCLUDED WITHIN THE TAX FORM
PREPARATION INSTRUCTION BOOKLET. NOTWITHSTANDING ANY OTHER PROVISION  OF
LAW,  ALL  REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED
TO THE AFTER-SCHOOL ACTIVITY FUND  AND  USED  ONLY  FOR  THOSE  PURPOSES
ENUMERATED IN SECTION EIGHTY-ONE OF THE STATE FINANCE LAW.
  S  2.  The  state finance law is amended by adding a new section 81 to
read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02011-05-0

A. 4416--A                          2
              

  S 81. AFTER-SCHOOL ACTIVITY FUND. 1. THERE IS  HEREBY  ESTABLISHED  IN
THE  JOINT CUSTODY OF THE COMPTROLLER AND THE COMMISSIONER OF EDUCATION,
A SPECIAL FUND TO BE KNOWN AS THE "AFTER-SCHOOL ACTIVITY FUND".
  2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
PROVISIONS OF SECTION 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  DEPOSIT  THEM  INTO
THE FUND ACCORDING TO LAW.
  3.  MONIES OF THE FUND SHALL BE EXPENDED TO FUND ELIGIBLE EXTENDED DAY
SERVICES, AS ESTABLISHED IN SECTION TWENTY-EIGHT HUNDRED FOURTEEN OF THE
EDUCATION LAW AND SHALL BE MADE PAYABLE FROM THE FUND ON THE  AUDIT  AND
WARRANT  OF  THE  COMPTROLLER  ON VOUCHERS APPROVED AND CERTIFIED BY THE
COMMISSIONER OF EDUCATION.
  4. MONIES OF THE FUND SHALL NOT AFFECT  ANY  OTHER  APPROPRIATION  FOR
AFTER-SCHOOL  ACTIVITIES  UNDER  ANY OTHER PROVISION OF LAW AND SHALL BE
USED TO SUPPLEMENT AWARDS FOR  EXTENDED  DAY  ACTIVITIES  GRANTED  UNDER
SECTION  TWENTY-EIGHT  HUNDRED FOURTEEN OF THE EDUCATION LAW. SUCH ADDI-
TIONAL MONIES SHALL BE DISTRIBUTED TO GRANTEES OF SUCH AWARDS IN A METH-
OD DETERMINED BY THE COMMISSIONER OF EDUCATION. SUCH MONIES SHALL NOT BE
USED TO DISPLACE SCHOOL DISTRICT AFTER-SCHOOL FUNDING IN EXISTENCE AS OF
THE EFFECTIVE DATE OF THIS SECTION.
  5. THE COMPTROLLER SHALL ANNUALLY REPORT TO  THE  LEGISLATURE  ON  ALL
BALANCES  OF  MONEY  AND  RECEIPTS  AND DISBURSEMENTS OF THE FUND IN THE
PRECEDING FISCAL YEAR AND SHALL FURTHER, SPECIFICALLY PROVIDE THE LEGIS-
LATURE WITH THE AMOUNT OF  REVENUE  RECEIVED  PURSUANT  TO  SECTION  SIX
HUNDRED  THIRTY-C OF THE TAX LAW. TO THE EXTENT PRACTICABLE, THE DEPART-
MENT OF EDUCATION SHALL PROVIDE THE LEGISLATURE WITH INFORMATION ON  THE
USE  OF  THE ADDITIONAL REVENUE RECEIVED UNDER SECTION SIX HUNDRED THIR-
TY-C OF THE TAX LAW AND THE NUMBER OF ADDITIONAL CHILDREN SERVED BY SUCH
MONIES.
  S 3. This act shall take effect immediately.