senate Bill S1492A

2009-2010 Legislative Session

Provides for corporate franchise tax and personal income tax check-offs for taxpayer gifts for diabetes research and education; establishes diabetes fund

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 03, 2010 print number 1492a
amend and recommit to investigations and government operations
Jan 06, 2010 referred to investigations and government operations
Feb 02, 2009 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S1492 - Bill Details

See Assembly Version of this Bill:
A2732A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§209-h & 630-c, Tax L; add §89-h, St Fin L

S1492 - Bill Texts

view summary

Provides for a corporate franchise tax check-off and a personal income tax check-off for taxpayer gifts for diabetes research and education; establishes the diabetes research and education fund.

view sponsor memo
BILL NUMBER: S1492

TITLE OF BILL : An act to amend the tax law and the state finance
law, in relation to providing for taxpayer gifts for diabetes research
and education and establishing the diabetes research and education
fund


PURPOSE :
To provides for corporate franchise tax and personal income tax
check-offs for taxpayer gifts for diabetes research and education.
Additionally, this bill also establishes the diabetes research and
education fund to providing funding for diabetes research and
educational projects.

SUMMARY OF PROVISIONS :
Section 1 -- Amends the Tax Law by adding a new section 209-g to
enable corporate taxpayers to make a contribution to the Diabetes
Research and Education Fund. This contribution can be made in any
whole dollar amount and shall not reduce the amount of the state tax
owed by the taxpayer. In addition, this section mandates that all
revenues collected be credited to the Diabetes Research and Education
Fund, as enumerated in the State Finance Law.

Section 2 -- Amends the Tax Law by adding a new section 630-b to
enable individual taxpayers to make a contribution to the Diabetes
Research and Education Fund. This contribution can be made in any
whole dollar amount and shall not reduce the amount of the state tax
owed by the taxpayer. Additionally, this section mandates that all
revenues collected be credited to the Diabetes Research and Education
Fund, as enumerated in the State Finance Law.

Section 3 -- Adds a section 89-h to the State Finance Law and creates
the Diabetes Research and Education Fund. This special fund will
provide funding to diabetes research and educational projects.

Section 4 -- Effective date.

JUSTIFICATION :
Currently millions of New Yorkers are affected by diabetes, and there
is still no established cure. This bill would help to increase funding
for basic scientific research into a cure for diabetes, as well as
other important educational programs by simply allowing taxpayers to
make a donation on their personal or corporate tax returns.

There are now a number of other groups listed in the "voluntary
gifts/contributions" section on New York State IT-201. These
categories include, "Return a gift to wildlife," "Missing/Exploited
children fund," and the "Alzheimer's Fund." Certainly contributing to
a cure for diabetes is a concern that rivals the importance of these
other deserved causes.

This bill would allow for a "diabetes research/education" category on
New York State personal and corporate income tax forms, along with
these other important categories, facilitating greater funds for
diabetes programs.

LEGISLATIVE HISTORY :
2007-2008 -- S.1275/A.2408
2005-2006 -- S.39-A/A.1115-A
2003-2004 -- S.1144-A/A.1937-A
2001-2002 -- S.5417-A/A.5439-A

FISCAL IMPLICATIONS :
It has been estimated that this bill could raise up to $1 million to
be deposited into the Diabetes Research and Education Fund.
EFFECTIVE DATE :
Immediately.
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The Bill text is not available.

S1492A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A2732A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§209-h & 630-c, Tax L; add §89-h, St Fin L

S1492A (ACTIVE) - Bill Texts

view summary

Provides for a corporate franchise tax check-off and a personal income tax check-off for taxpayer gifts for diabetes research and education; establishes the diabetes research and education fund.

view sponsor memo
BILL NUMBER: S1492A

TITLE OF BILL :
An act to amend the tax law and the state finance law, in relation to
providing for taxpayer gifts for diabetes research and education and
establishing the diabetes research and education fund


PURPOSE OR GENERAL IDEA OF BILL :
Provides for corporate franchise tax and personal income tax
check-offs for taxpayer gifts for diabetes research and education.
This bill also establishes the diabetes fund.

SUMMARY OF SPECIFIC PROVISIONS :
Section one amends the tax law by adding a new section 209-h to enable
corporate tax payers to make a contribution to the diabetes research
and education fund. This contribution can be made in any whole dollar
amount, and shall not reduce the amount of the state tax owed by the
taxpayer. In addition, this section mandates that all revenues
collected be credited to the diabetes research and education fund, as
enumerated in the state finance law.

Section 2 amends the tax law by adding a new section 630-c to enable
personal taxpayers to make a contribution to the diabetes research and
education fund. This contribution can be made in any whole dollar
amount, and shall not reduce the amount of the state tax owed by the
taxpayer. In addition, this section mandates that all revenues
collected be credited to the diabetes research and education fund, as
enumerated in the state finance law.

Section 3 amends the state finance law by establishing a "diabetes
research and education fund" in the joint custody of the commissioner
of taxation and finance and the comptroller. This section also
declares that to the extent possible, the commissioner of health shall
ensure that all monies received during a fiscal year are expended
prior to the end of that fiscal year on diabetes research and
education projects.

JUSTIFICATION :
Currently millions of New Yorkers are affected by diabetes, and there
is still no established cure. This bill would help to increase funds
for basic scientific research into a cure for diabetes, as well as
other important educational programs by simply making a donation on
either personal or corporate tax returns.

There are five other groups listed in the "voluntary
gifts/contributions" section of New York State tax law. Allowing for a
"diabetes research/education" category on New York State personal and
corporate income tax forms, alongside these other important
categories, will facilitate greater funding for diabetes programs.

PRIOR LEGISLATIVE HISTORY :
05/13/02 Passed Assembly
06/09/03 Passed Assembly
03/10/04 Passed Assembly
05/23/05 Passed Assembly
04/04/06 Passed Assembly
02/26/08 Passed Assembly
05/11/09 Passed Assembly

FISCAL IMPLICATIONS :
It is expected that this bill could raise up to $1 million to be
deposited into the Diabetes Research and Education Fund.

EFFECTIVE DATE :
This act shall take effect immediately.
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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1492--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 2, 2009
                               ___________

Introduced  by  Sens.  DeFRANCISCO,  FLANAGAN,  GRIFFO,  LANZA,  LARKIN,
  MAZIARZ, SAMPSON, SEWARD, VOLKER -- read twice  and  ordered  printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government Operations -- recommitted to the Committee on  Investi-
  gations  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
  providing for taxpayer gifts for diabetes research and  education  and
  establishing the diabetes research and education 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 DIABETES RESEARCH AND EDUCATION. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER THE EFFECTIVE DATE OF  THIS  SECTION,  A
TAXPAYER  IN  ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
THE DIABETES RESEARCH AND EDUCATION 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  DIABETES
RESEARCH  AND  EDUCATION  FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES
ENUMERATED IN SECTION EIGHTY-NINE-H 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 DIABETES RESEARCH AND EDUCATION. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER THE EFFECTIVE DATE OF THIS  SECTION,  AN
INDIVIDUAL  IN  ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE DIABETES
RESEARCH AND EDUCATION FUND. SUCH CONTRIBUTION SHALL  BE  IN  ANY  WHOLE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02126-03-0

S. 1492--A                          2

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.  NOTWITH-
STANDING  ANY  OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO
THIS SECTION SHALL BE CREDITED TO THE DIABETES  RESEARCH  AND  EDUCATION
FUND   AND   USED   ONLY   FOR  THOSE  PURPOSES  ENUMERATED  IN  SECTION
EIGHTY-NINE-H OF THE STATE FINANCE LAW.
  S 3. The state finance law is amended by adding a new section 89-h  to
read as follows:
  S  89-H.  DIABETES  RESEARCH  AND  EDUCATION  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 "DIABETES
RESEARCH AND EDUCATION 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-H  AND 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 HEREIN 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 DIABETES RESEARCH AND
EDUCATIONAL  PROJECTS.  AS  USED IN THIS SECTION, "DIABETES RESEARCH AND
EDUCATION PROJECTS" MEANS SCIENTIFIC RESEARCH OR  EDUCATIONAL  PROJECTS,
INCLUDING  DEMONSTRATION  AND  EDUCATION  GRANTS  FOR DIABETES EDUCATION
RESEARCH, WHICH, PURSUANT TO SECTION TWENTY-SEVEN HUNDRED NINETY-SIX  OF
THE  PUBLIC  HEALTH  LAW, AS ADDED BY CHAPTER FIVE HUNDRED NINETY-SIX OF
THE LAWS OF NINETEEN HUNDRED EIGHTY-FIVE, 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 4. This act shall take effect immediately.

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