S T A T E O F N E W Y O R K
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10463
I N A S S E M B L Y
March 26, 2010
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Introduced by M. of A. CASTELLI -- Multi-Sponsored by -- M. of A. ALFA-
NO, SCOZZAFAVA, WEISENBERG -- read once and referred to the Committee
on Governmental Operations
AN ACT to amend the state finance law and the military law, in relation
to establishing the New York military family relief fund; to amend the
tax law, in relation to establishing gifts for the New York military
family relief fund and providing that grants from the New York mili-
tary family relief fund shall not be subject to state personal income
tax; and providing for the repeal of such provisions upon expiration
thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The state finance law is amended by adding a new section
89-h to read as follows:
S 89-H. NEW YORK MILITARY FAMILY 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
MILITARY FAMILY 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 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 THE NEW YORK MILITARY FAMILY RELIEF FUND SHALL BE KEPT
SEPARATE AND SHALL NOT BE COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTO-
DY OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE COMPTROLLER.
4. THE MONEYS IN SUCH FUND SHALL BE EXPENDED ONLY FOR THE PURPOSES
DESIGNATED IN SECTION TWO HUNDRED TWENTY-FOUR OF THE MILITARY LAW.
5. ALL PAYMENTS FROM SUCH FUND SHALL BE MADE BY THE DEPARTMENT OF
TAXATION AND FINANCE AFTER AUDIT AND WARRANT OF THE COMPTROLLER ON
VOUCHERS APPROVED BY THE ADJUTANT GENERAL.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16375-01-0
A. 10463 2
S 2. The military law is amended by adding a new section 224 to read
as follows:
S 224. NEW YORK MILITARY FAMILY RELIEF FUND. 1. DEFINITIONS. AS USED
IN THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
A. "ELIGIBLE MEMBER" MEANS A NEW YORK RESIDENT WHO IS (1) A MEMBER OF
A FORCE OF THE ORGANIZED MILITIA OR A RESERVE COMPONENT OF THE ARMED
FORCES OF THE UNITED STATES, (2) CALLED TO ACTIVE MILITARY SERVICE OF
THE UNITED STATES FOR A PERIOD OF NOT LESS THAN NINETY CONSECUTIVE DAYS,
AND (3) STATIONED AT LEAST THREE HUNDRED MILES AWAY FROM HIS OR HER
PRIMARY RESIDENCE.
B. "MILITARY INCOME" MEANS MILITARY SALARY PLUS BASIC HOUSING ALLOW-
ANCE.
2. GRANTS. AN ELIGIBLE MEMBER IS ENTITLED TO A GRANT OF UP TO THREE
THOUSAND DOLLARS ANNUALLY IF THE MILITARY INCOME OF THE ELIGIBLE MEMBER,
WHILE IN ACTIVE MILITARY SERVICE OF THE UNITED STATES, IS AT LEAST THIR-
TY PERCENT LESS THAN THE ELIGIBLE MEMBER'S INCOME FROM CIVILIAN EMPLOY-
MENT WHEN SUCH INCOME FROM CIVILIAN EMPLOYMENT IS EIGHTY-FIVE THOUSAND
DOLLARS OR LESS.
3. ADMINISTRATION. THE DIVISION OF MILITARY AND NAVAL AFFAIRS SHALL
ADMINISTER THE GRANTS AUTHORIZED BY THIS SECTION. AMONG PERSONS ELIGI-
BLE FOR GRANTS, PRIORITY SHALL BE GIVEN TO THOSE HAVING THE GREATEST
DEMONSTRATED NEED, AS DETERMINED PURSUANT TO RULES AND REGULATIONS
ESTABLISHED BY THE DIVISION OF MILITARY AND NAVAL AFFAIRS.
4. RULES AND REGULATIONS. THE DIVISION OF MILITARY AND NAVAL AFFAIRS
SHALL PROMULGATE RULES AND REGULATIONS TO ESTABLISH GUIDELINES AND
CRITERIA TO DISBURSE AVAILABLE GRANT FUNDS TO ELIGIBLE MEMBERS WITH THE
GREATEST ECONOMIC NEEDS, AND TAKE SUCH OTHER MEASURES AS IT DEEMS NECES-
SARY TO IMPLEMENT THE PROVISIONS OF THIS SECTION.
S 3. The tax law is amended by adding a new section 209-H to read as
follows:
S 209-H. GIFT FOR THE NEW YORK MILITARY FAMILY RELIEF FUND. EFFECTIVE
FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, OF THE CALENDAR
YEAR IN WHICH THIS SECTION TAKES EFFECT, A TAXPAYER IN ANY TAXABLE YEAR
MAY ELECT TO CONTRIBUTE TO THE NEW YORK MILITARY FAMILY 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, AND/OR SHALL
ALLOW THE TAXPAYER TO CONTRIBUTE ALL OR ANY PORTION OF A TAX REFUND THAT
IS OWED TO SUCH TAXPAYER, IF ANY. THE COMMISSIONER SHALL INCLUDE SPACE
ON THE CORPORATE INCOME TAX RETURN TO ENABLE A TAXPAYER TO MAKE SUCH
CONTRIBUTION AND TO CONTRIBUTE ALL OR ANY PORTION OF ITS TAX REFUND.
NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED
PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE NEW YORK MILITARY
FAMILY RELIEF FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED
IN SECTION EIGHTY-NINE-H OF THE STATE FINANCE LAW.
S 4. Subsection (c) of section 612 of the tax law is amended by adding
a new paragraph 39 to read as follows:
(39) GRANTS TO THE TAXPAYER FROM THE NEW YORK MILITARY FAMILY RELIEF
FUND PURSUANT TO SECTION TWO HUNDRED TWENTY-FOUR OF THE MILITARY LAW, TO
THE EXTENT INCLUDABLE IN GROSS INCOME FOR FEDERAL INCOME TAX PURPOSES.
S 5. The tax law is amended by adding a new section 630-c to read as
follows:
S 630-C. GIFT FOR THE NEW YORK MILITARY FAMILY RELIEF FUND. EFFECTIVE
FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, OF THE CALENDAR
YEAR IN WHICH THIS SECTION TAKES EFFECT, AN INDIVIDUAL IN ANY TAXABLE
YEAR MAY ELECT TO CONTRIBUTE TO THE NEW YORK MILITARY FAMILY RELIEF
FUND. THE CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT
A. 10463 3
REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH INDIVIDUAL, AND/OR SHALL
ALLOW THE TAXPAYER TO CONTRIBUTE ALL OR ANY PORTION OF A TAX REFUND THAT
IS OWED TO SUCH TAXPAYER, IF ANY. THE COMMISSIONER SHALL INCLUDE SPACE
ON THE PERSONAL INCOME TAX RETURN TO ENABLE A TAXPAYER TO MAKE SUCH
CONTRIBUTION AND TO CONTRIBUTE ALL OR ANY PORTION OF THE INDIVIDUAL'S
TAX REFUND. NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES
COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE NEW YORK
MILITARY FAMILY RELIEF FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED
IN SECTION EIGHTY-NINE-H OF THE STATE FINANCE LAW.
S 6. This act shall take effect immediately, provided that:
(a) section two of this act shall take effect on the one hundred twen-
tieth day after this act shall have become a law and, effective imme-
diately, any rules and regulations necessary to implement the provisions
of such section are authorized to be completed on or before the effec-
tive date of section two of this act; and
(b) the provisions of this act shall expire and be deemed repealed two
years after the date that the adjutant general determines that the War
on Terror has ended, provided that the adjutant general shall notify the
legislative bill drafting commission upon his or her determination of
the date that the War on Terror ended, in order that the commission may
maintain an accurate and timely effective data base of the official text
of the laws of the state of New York in furtherance of effectuating the
provisions of section 44 of the legislative law and section 70-b of the
public officers law.