Senate Bill S288

2009-2010 Legislative Session

Directs the commissioner of taxation and finance to establish a single line upon which to make contributions on personal income tax forms

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to investigations and government operations
Jan 07, 2009	referred to investigations and government operations

2009-S288 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add §624-a, amd §§625, 626, 627, 628, 629, 630 & 630-a, Tax L

2009-S288 (ACTIVE) - Summary

Directs the commissioner of taxation and finance to a single line upon which to enter all contributions to certain funds as authorized pursuant to part II of article 22 of the tax law.

2009-S288 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S288

 TITLE OF BILL :
An act to amend the tax law, in relation to directing the commissioner
of taxation and finance to provide a single line on personal income
tax returns for the reporting of certain contributions by taxpayers


 PURPOSE :
To simplify the New York State personal income tax return by providing
for a single line for reporting contributions for the gift for fish
and wildlife management, United States Olympic Committee/Lake Placid
Olympic Training Center fund, gift for breast cancer research and
education, gift for missing and exploited children clearinghouse fund,
gift for Alzheimer's disease support services, and gift for prostate
cancer research, detection and education.

 SUMMARY OF PROVISIONS :
Section 1 - adds a new section 624-a to the tax law to direct the
commissioner to provide for a single line on the personal income tax
return for the designation of all contributions made pursuant to
sections 625,626,627,628,629, and 630 of the tax law. This single line
shall provide sufficient space to designate the amount of the
contribution or contributions, and the code or codes, established by
the commissioner, of the fund or funds to which such contribution or
contributions are to be made.

Sections 2, 3, 4, 5, 6, and 7 - removes the requirement that the
commissioner shall include space on the personal income tax return to
enable a taxpayer to make such contribution for each fund.

Section 8- contains the effective date.

 EXISTING LAW :
Sections 625, 626, 627, 628, 629, and 630 of the tax law provide for
contributions on the personal income tax form to the following funds
respectively: gift for fish and wildlife management, United States
Olympic Committee/Lake Placid Olympic Training Center fund, gift for
breast cancer research and education, gift for missing and exploited
children clearinghouse fund, gift for Alzheimer's disease support
services, and gift for prostate cancer research, detection and
education.

 JUSTIFICATION :
The number of gift funds eligible for contributions on the New York
State personal income tax form has increased significantly since 1982
when the first fund was established. This legislation seeks to
simplify the personal income tax form by listing the funds
individually in the tax instruction booklet and directing the
Commissioner of Taxation and Finance to create a corresponding code
for each fund (similar to the school district code). These codes along
with the contribution amount, will be inserted on the designated
single line on the New York State personal income tax form.

 LEGISLATIVE HISTORY :
2007/08:  S.1111 Investigations & Government Operations; A.6703 Ways &
Means
2006: S.4093 Investigations & Government Operations, A.11060-Ways &
Means

 FISCAL IMPLICATIONS :
None.

 LOCAL FISCAL IMPLICATIONS :
None.

 EFFECTIVE DATE :
This act shall take effect immediately, and shall apply to the taxable
year in which it takes effect and all subsequent taxable years.

2009-S288 (ACTIVE) - Bill Text download pdf

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

                                   288

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  Sen.  LITTLE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to directing  the  commissioner
  of  taxation  and  finance to provide a single line on personal income
  tax returns for the reporting of certain contributions by taxpayers

  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 624-a to
read as follows:
  S 624-A. SINGLE LINE FOR REPORTING CONTRIBUTIONS  AUTHORIZED  BY  THIS
PART.  THE  COMMISSIONER  SHALL  PROVIDE  A  SINGLE LINE ON THE PERSONAL
INCOME TAX RETURN FOR THE DESIGNATION OF ALL CONTRIBUTIONS MADE PURSUANT
TO SECTIONS SIX HUNDRED TWENTY-FIVE, SIX HUNDRED TWENTY-SIX, SIX HUNDRED
TWENTY-SEVEN, SIX HUNDRED TWENTY-EIGHT,  SIX  HUNDRED  TWENTY-NINE,  SIX
HUNDRED  THIRTY  AND SIX HUNDRED THIRTY-A OF THIS PART. SUCH SINGLE LINE
SHALL PROVIDE SUFFICIENT SPACE TO DESIGNATE THE AMOUNT OF  THE  CONTRIB-
UTION  OR  CONTRIBUTIONS,  AND  THE  CODE  OR  CODES, ESTABLISHED BY THE
COMMISSIONER, OF THE  FUND  OR  FUNDS  TO  WHICH  SUCH  CONTRIBUTION  OR
CONTRIBUTIONS ARE TO BE MADE.
  S  2. Section 625 of the tax law, as added by chapter 4 of the laws of
1982, is amended to read as follows:
  S 625. Gift for fish and wildlife management. Effective  for  any  tax
year  commencing on or after January first, nineteen hundred eighty-two,
an individual in any taxable year may elect to contribute to the conser-
vation fund for fish and wildlife management purposes. Such contribution
shall be in any whole dollar amount and shall not reduce the  amount  of
state  tax  owed  by  such individual. [The tax commission shall include
space on the personal income tax return to enable  a  taxpayer  to  make
such  contribution.]  Notwithstanding  any  other  provision  of law all

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

                                                           LBD00200-01-9

S. 288                              2

revenues collected pursuant to this section shall  be  credited  to  the
conservation fund and used only for those purposes enumerated in section
eighty-three of the state finance law.
  S  3.  Section 626 of the tax law, as added by chapter 394 of the laws
of 1995, is amended to read as follows:
  S 626. The United States Olympic Committee/Lake Placid Olympic  Train-
ing  Center  Fund. Effective for any taxable year commencing on or after
the first day of January next succeeding  the  effective  date  of  this
section,  an  individual  in any taxable year may elect to contribute an
amount of two dollars to the United States Olympic Committee/Lake Placid
Olympic Training Center Fund. Such contribution  shall  not  reduce  the
amount  of  state  tax  owed by such individual. [The commissioner shall
include a space on the personal income tax return to enable  a  taxpayer
to  make  such contribution.] Notwithstanding any other provision of law
to the contrary, all revenues collected pursuant to this  section  shall
be  credited  to the United States Olympic Committee/Lake Placid Olympic
Training Center Fund and used only  for  those  purposes  enumerated  in
section eighty-four of the state finance law.
  S  4.  Section 627 of the tax law, as added by chapter 279 of the laws
of 1996, is amended to read as follows:
  S 627. Gift for breast cancer research and education.   Effective  for
any  tax  year  commencing  on  or after January first, nineteen hundred
ninety-six, an individual in any taxable year may elect to contribute to
the breast cancer 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 individual. [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  revenues
collected  pursuant  to  this  section  shall  be credited to the breast
cancer research and education fund and  used  only  for  those  purposes
enumerated in section ninety-seven-yy of the state finance law.
  S  5.  Section 628 of the tax law, as added by chapter 579 of the laws
of 1997, is amended to read as follows:
  S 628. Gift for missing and  exploited  children  clearinghouse  fund.
Effective  for  any tax year commencing on or after January first, nine-
teen hundred ninety-seven, an individual in any taxable year  may  elect
to  contribute to the missing and exploited children clearinghouse fund.
Such contribution shall be in any whole  dollar  amount  and  shall  not
reduce the amount of state tax owed by such individual. [The commission-
er  shall include space on the personal income tax return form to enable
a  taxpayer  to  make  such  contribution.]  Notwithstanding  any  other
provision  of law, all revenues collected pursuant to this section shall
be paid to the missing and exploited children clearinghouse fund  estab-
lished  pursuant  to  and  used  only  for  those purposes enumerated in
section ninety-two-w of the state finance law.
  S 6. Section 629 of the tax law, as added by chapter 590 of  the  laws
of 1999, is amended to read as follows:
  S  629.  Gift  for Alzheimer's disease support services. Effective for
any tax year commencing on or after  January  first,  two  thousand,  an
individual   in  any  taxable  year  may  elect  to  contribute  to  the
Alzheimer's disease assistance fund for support services for people with
Alzheimer's disease and their families. The contribution shall be in any
whole 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.]
Notwithstanding any other provision of law all revenues collected pursu-

S. 288                              3

ant to this section shall be credited to the Alzheimer's disease assist-
ance fund and used only for those purposes enumerated in section  eight-
y-nine-e of the state finance law.
  S  7.  Section 630 of the tax law, as added by chapter 273 of the laws
of 2004, is amended to read as follows:
  S 630. Gift for prostate cancer  research,  detection  and  education.
Effective  for  any  tax  year commencing on or after January first, two
thousand four, an individual in any taxable year may elect to contribute
to the New York state prostate cancer research, detection and  education
fund.  Such  contribution  shall be in any whole dollar amount and shall
not reduce the amount of state tax owed by such individual. [The commis-
sioner shall include space on the personal income tax return to enable a
taxpayer to make such contribution.] Notwithstanding any other provision
of law all revenues collected pursuant to this section shall be credited
to the New York state prostate cancer research, detection and  education
fund   and   used   only   for  those  purposes  enumerated  in  section
ninety-five-e of the state finance law.
  S 8. Section 630-a of the tax law, as added by chapter 753 of the laws
of 2005, is amended to read as follows:
  S 630-a. Gift for World Trade Center  memorial  foundation.  Effective
for  any  tax  year  commencing  on or after January first, two thousand
five, a taxpayer in any taxable year may  elect  to  contribute  to  the
support  of  the  World  Trade  Center  memorial  foundation  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  personal  income  tax  return  to  enable  a
taxpayer to make such contribution.] Notwithstanding any other provision
of law, all revenues collected pursuant to this section shall be credit-
ed  to the World Trade Center memorial foundation fund and shall be used
only for those purposes enumerated in section seventy-nine of the  state
finance law.
  S  9.  This  act shall take effect immediately, and shall apply to the
taxable year in which it takes effect and all subsequent taxable years.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Find your Senator and share your views on important issues.

Do you support this bill?

Senate Bill S288

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

2009-S288 (ACTIVE) - Details

2009-S288 (ACTIVE) - Summary

2009-S288 (ACTIVE) - Sponsor Memo

2009-S288 (ACTIVE) - Bill Text download pdf

Comments

Do you support this bill?

Get Status Alerts for 2009-S288

Senate Bill S288

Share this bill

Sponsored By

Betty Little

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

2009-S288 (ACTIVE) - Details

2009-S288 (ACTIVE) - Summary

2009-S288 (ACTIVE) - Sponsor Memo

2009-S288 (ACTIVE) - Bill Text download pdf

Comments