Senate Bill S3128

2009-2010 Legislative Session

Establishes a gift for preserving religious landmarks on state income tax returns, and provides for grants to preserve certain inner-city houses of worship

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Archive: Last Bill Status - In Senate Committee Finance Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 06, 2010	notice of committee consideration - requested
Feb 09, 2010	reported and committed to finance
Jan 15, 2010	print number 3128a
Jan 15, 2010	amend and recommit to investigations and government operations
Jan 06, 2010	referred to investigations and government operations
May 26, 2009	reported and committed to finance
Mar 11, 2009	referred to investigations and government operations

Votes

- Feb 9, 2010 - Investigations And Government Operations Committee Vote
  S3128
  
  Aye
  
  4
  
  Nay
  
  0
  
  Aye with Reservations
  
  4
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  
  0
  - - Investigations And Government Operations Committee Vote: Feb 9, 2010
      
      aye (4)
      
      Diaz
      
      Espada
      
      Johnson
      
      Klein
      
      aye wr (4)
      
      Golden
      
      Nozzolio
      
      Stachowski
      
      Winner

Bill Amendments

Original

A (Active)

co-Sponsors

View additional co-sponsors

2009-S3128 - Details

See Assembly Version of this Bill:: A5056
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Add §629-a, Tax L; add §95-h, St Fin L; add §14.11, Pks & Rec L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S63, A4831
2013-2014: S343
2015-2016: S255
2017-2018: S4884

2009-S3128 - Summary

Establishes a gift for preserving religious landmarks option on state income tax returns; establishes the "preserving religious landmarks fund" into which all revenue from such gifts shall be deposited; monies shall be used to provide annual grants to religious organizations which occupy and use a historic, inner-city house of worship, for the preservation of such houses of worship.

2009-S3128 - Sponsor Memo

                                 BILL NUMBER:  S3128

 TITLE OF BILL :
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

 PURPOSE OR GENERAL IDEA OF BILL :
The purpose of this legislation is to create a tax check off option
for a gift to preserve religious landmark buildings and to establish a
grant program to help maintain these prominent fixtures in the
communities.

 SUMMARY OF SPECIFIC PROVISIONS :
Section one adds a new section to the tax law to create the tax check
off box to enable contributions to preserve religious landmarks.

Section two adds section 95-f to the state finance law establishing
the preserving religious landmarks fund.

Section three adds section 14.11 to the parks, recreation, and
historic preservation law to establish the preservation of religious
landmarks grants.

 JUSTIFICATION :
Thousands of historic urban houses of worship across the nation
-churches, synagogues, temples and mosques are threatened by years of
deferred maintenance, financial disinvestment and, in rare instances,
soaring real estate values that make selling the property an
attractive proposition for shrinking congregations.  Abandoning these
buildings would mean losing an irretrievable part of the nation's
cultural heritage that extends from before the Revolutionary War to
the modem Civil Rights Movement.

* The average inner-city congregation faces repairs in the range of $1
million to $2 million, an amount that greatly exceeds its fundraising
capacity;

* Fully 20% of all historic urban houses of worship in cities are
expected to suffer partial collapse or worse in the next five years;

* These historic sacred places are not sustainable without a major
infusion of capital.

These landmark religious houses of worship have established themselves
as prominent fixtures in our communities. These places do more than
protect historic past - they also provide critical community services
to a population that extends far beyond their congregations. They
provide roof for valuable community services such as senior citizen
assistance programs, homeless assistance programs, English language
learners adult education, youth! teen activities and education.
Though there is a growing public understanding of the critical roles
that faith~based organizations play in the cultural and social fabric,
these groups will be unable to offer social services and safe havens
to people in the state's most impoverished neighborhoods if their
buildings collapse piece by piece or in wholesale demolitions.  Many
current grant programs do not allow religious landmarks to apply for
them. This bill would add an important program that would help to save
some decaying historical religious landmarks that lack funding from
other sources.

In addition, economic data from other states with similar tax benefits
for such programs, indicate that such programs accomplish significant
economic development and historic preservation benefits
simultaneously. Rehabilitation spending will stimulate construction
activity and job creation and has been proven to outperform the
economic benefits of new construction in local and regional economies.

This bill will give residents of this state the voluntary ability to
support these essential to their communities religious landmarks.

 PRIOR LEGISLATIVE HISTORY :
S.760  2008

 FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS :
None.

 EFFECTIVE DATE :
This bill will take effect immediately upon enactment.

2009-S3128 - Bill Text download pdf

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

                                  3128

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 11, 2009
                               ___________

Introduced  by  Sens. DIAZ, ADAMS, MONTGOMERY, SAMPSON -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

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-a  to
read as follows:
  S  629-A.  GIFT  FOR PRESERVING RELIGIOUS LANDMARKS. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST,  TWO  THOUSAND  NINE,  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 INDI-
VIDUAL. 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  PURSUANT  TO  THIS
SECTION SHALL BE CREDITED TO THE PRESERVING RELIGIOUS LANDMARKS FUND AND
USED  ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE
STATE FINANCE LAW.
  S 2. The state finance law is amended by adding a new section 95-h  to
read as follows:
  S 95-H. PRESERVING RELIGIOUS LANDMARKS FUND. 1. THERE IS HEREBY ESTAB-
LISHED  IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE
AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "PRESERVING
RELIGIOUS LANDMARKS FUND".

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04828-01-9

S. 3128                             2

  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
PROVISIONS  OF  SECTION  SIX  HUNDRED  TWENTY-NINE-A 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-A 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.

co-Sponsors

View additional co-sponsors

2009-S3128A (ACTIVE) - Details

See Assembly Version of this Bill:: A5056
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Add §629-a, Tax L; add §95-h, St Fin L; add §14.11, Pks & Rec L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S63, A4831
2013-2014: S343
2015-2016: S255
2017-2018: S4884

2009-S3128A (ACTIVE) - Summary

2009-S3128A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3128A

 TITLE OF BILL :
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


 PURPOSE OR GENERAL IDEA OF BILL :
The purpose of this legislation is to create a tax check off option
for a gift to preserve religious landmark buildings and to establish a
grant program to help maintain these prominent fixtures in the
communities.

 SUMMARY OF SPECIFIC PROVISIONS :
Section one adds a new section to the tax law to create the tax check
off box to enable contributions to preserve religious landmarks.

Section two adds section 95-f to the state finance law establishing
the preserving religious landmarks fund.

Section three adds section 14.11 to the parks, recreation, and
historic preservation law to establish the preservation of religious

landmarks grants.

 JUSTIFICATION :
Thousands of historic urban houses of worship across the nation
-churches, synagogues, temples and mosques- are threatened by years of
deferred maintenance, financial disinvestment and, in rare instances,
soaring real estate values that make selling the property an
attractive proposition for shrinking congregations.  Abandoning these
buildings would mean losing an irretrievable part of the nation's
cultural heritage that extends from before the Revolutionary War to
the modem Civil Rights Movement.

* The average inner-city congregation faces repairs in the range of $1
million to $2 million, an amount that greatly exceeds its fundraising
capacity;

* Fully 20% of all historic urban houses of worship in cities are
expected to suffer partial collapse or worse in the next five years;

* These historic sacred places are not sustainable without a major
infusion of capital.

These landmark religious houses of worship have established themselves
as prominent fixtures in our communities. These places do more than
protect historic past - they also provide critical community services
to a population that extends far beyond their congregations. They
provide roof for valuable community services such as senior citizen
assistance programs, homeless assistance programs, English language
learners adult education, youth! teen activities and education.
Though there is a growing public understanding of the critical roles
that faith-based organizations play in the cultural and social fabric,
these groups will be unable to offer social services and safe havens
to people in the state's most impoverished neighborhoods if their
buildings collapse piece by piece or in wholesale demolitions.  Many
current grant programs do not allow religious landmarks to apply for
them. This bill would add an important program that would help to save
some decaying historical religious landmarks that lack funding from
other sources.


In addition, economic data from other states with similar tax benefits
for such programs, indicate that such programs accomplish significant
economic development and historic preservation benefits
simultaneously. Rehabilitation spending will stimulate construction
activity and job creation and has been proven to outperform the
economic benefits of new construction in local and regional economies.

This bill will give residents of this state the voluntary ability to
support these essential to their communities religious landmarks.

 PRIOR LEGISLATIVE HISTORY :
S.760 - 2008

 FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS :
None.

 EFFECTIVE DATE :
This bill will take effect immediately upon enactment.

2009-S3128A (ACTIVE) - Bill Text download pdf

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

                                 3128--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 11, 2009
                               ___________

Introduced  by  Sens. DIAZ, ADAMS, HASSELL-THOMPSON, C. JOHNSON, MONSER-
  RATE, MONTGOMERY, SAMPSON, THOMPSON -- 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, 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-a to
read as follows:
  S 629-A. GIFT FOR PRESERVING RELIGIOUS LANDMARKS.  EFFECTIVE  FOR  ANY
TAX  YEAR  COMMENCING  ON  OR  AFTER JANUARY FIRST, TWO THOUSAND TEN, 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  INDI-
VIDUAL.  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 PURSUANT TO THIS
SECTION SHALL BE CREDITED TO THE PRESERVING RELIGIOUS LANDMARKS FUND AND
USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF  THE
STATE FINANCE LAW.
  S  2. The state finance law is amended by adding a new section 95-h to
read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04828-02-0

S. 3128--A                          2

  S 95-H. PRESERVING RELIGIOUS LANDMARKS FUND. 1. THERE IS HEREBY ESTAB-
LISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE
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-A  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-A 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.

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Senate Bill S3128

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance Committee

Actions

Votes

Feb 9, 2010 - Investigations And Government Operations Committee Vote

Investigations And Government Operations Committee Vote: Feb 9, 2010

Bill Amendments

co-Sponsors

2009-S3128 - Details

2009-S3128 - Summary

2009-S3128 - Sponsor Memo

2009-S3128 - Bill Text download pdf

co-Sponsors

2009-S3128A (ACTIVE) - Details

2009-S3128A (ACTIVE) - Summary

2009-S3128A (ACTIVE) - Sponsor Memo

2009-S3128A (ACTIVE) - Bill Text download pdf

Comments

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Senate Bill S3128

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Sponsored By

Archive: Last Bill Status - In Senate Committee Finance Committee

Actions

Votes

Bill Amendments

co-Sponsors

2009-S3128 - Details

2009-S3128 - Summary

2009-S3128 - Sponsor Memo

2009-S3128 - Bill Text download pdf

co-Sponsors

2009-S3128A (ACTIVE) - Details

2009-S3128A (ACTIVE) - Summary

2009-S3128A (ACTIVE) - Sponsor Memo

2009-S3128A (ACTIVE) - Bill Text download pdf

Comments