Assembly Bill A2732A

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

                                 2732--A
                                                        Cal. No. 232

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 21, 2009
                               ___________

Introduced  by M. of A. SWEENEY, WEISENBERG, PERRY, JACOBS, SCARBOROUGH,
  SCHIMMINGER, PHEFFER, GUNTHER, HOOPER, ALFANO -- Multi-Sponsored by --
  M. of A.  ABBATE, CLARK, COLTON, COOK, DINOWITZ,  MAYERSOHN,  McENENY,
  MILLMAN  --  read once and referred to the Committee on Ways and Means
  -- reported from committee, advanced to a third reading,  amended  and
  ordered reprinted, retaining its place on the order of third reading

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
DOLLAR  AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH

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

                                                           LBD02126-02-0

A. 2732--A                          2

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.