Assembly Bill A3296

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

                                  3296

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 26, 2009
                               ___________

Introduced by M. of A. BRADLEY, CHRISTENSEN, MILLMAN, SCHROEDER, JAFFEE,
  STIRPE,  ZEBROWSKI, COOK, LATIMER, PHEFFER -- Multi-Sponsored by -- M.
  of A. ABBATE, ALFANO,  BROOK-KRASNY,  GALEF,  GREENE,  GUNTHER,  JOHN,
  MAISEL,  REILLY,  SCOZZAFAVA,  SWEENEY,  WEISENBERG  --  read once and
  referred to the Committee on Ways and Means

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-G  AND SIX HUNDRED THIRTY-B 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03539-01-9
              

A. 3296                             2

  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.
  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-G to  read  as
follows:
  S 209-G. 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-b to read as
follows:

A. 3296                             3

  S 630-B. 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
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.