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

                                  4982

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 27, 2009
                               ___________

Introduced  by  Sen.  FOLEY  -- 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 and the state finance law,  in  relation  to
  establishing   the  volunteer  firefighting  and  volunteer  emergency
  services recruitment and retention fund and authorizing gifts to  such
  fund through a state income tax check-off

  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-G  to
read as follows:
  S  209-G.  GIFT  FOR  VOLUNTEER  FIREFIGHTER  AND  VOLUNTEER EMERGENCY
SERVICES WORKERS RECRUITMENT AND RETENTION. 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 VOLUNTEER
FIREFIGHTER  AND  VOLUNTEER  EMERGENCY  SERVICES WORKERS RECRUITMENT AND
RETENTION 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 CONTRIBUTION.  NOTWITHSTANDING ANY
OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS  SECTION
SHALL  BE  CREDITED TO THE VOLUNTEER FIREFIGHTER AND VOLUNTEER EMERGENCY
SERVICES RECRUITMENT AND RETENTION FUND AND SHALL BE USED ONLY FOR THOSE
PURPOSES ENUMERATED IN SECTION NINETY-NINE-Q OF THE STATE FINANCE LAW.
  S 2. The tax law is amended by adding a new section 630-b to  read  as
follows:
  S  630-B.  GIFT  FOR  VOLUNTEER  FIREFIGHTING  AND VOLUNTEER EMERGENCY
SERVICES FUND. AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE
TO THE VOLUNTEER FIREFIGHTING AND VOLUNTEER EMERGENCY SERVICES FUND  FOR
THE  RECRUITMENT  AND  RETENTION OF VOLUNTEER FIREFIGHTERS AND VOLUNTEER
EMERGENCY SERVICES PERSONNEL. THE CONTRIBUTION SHALL  BE  IN  ANY  WHOLE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00321-03-9
              

S. 4982                             2

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.  NOTWITH-
STANDING  ANY  OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO
THIS SECTION SHALL BE CREDITED TO THE VOLUNTEER FIREFIGHTING AND  VOLUN-
TEER EMERGENCY SERVICES RECRUITMENT AND RETENTION FUND AND USED ONLY FOR
THOSE  PURPOSES ENUMERATED IN SECTION NINETY-NINE-Q OF THE STATE FINANCE
LAW.
  S 3. The state finance law is amended by adding a new section 99-q  to
read as follows:
  S  99-Q.  VOLUNTEER  FIREFIGHTING  AND  VOLUNTEER  EMERGENCY  SERVICES
RECRUITMENT AND RETENTION FUND.  1. THERE IS HEREBY ESTABLISHED  IN  THE
JOINT  CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE COMP-
TROLLER, A SPECIAL FUND TO BE KNOWN AS THE "VOLUNTEER  FIREFIGHTING  AND
VOLUNTEER EMERGENCY SERVICES RECRUITMENT AND RETENTION 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 OTHER
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. ANY INTEREST RECEIVED BY THE  COMPTROLLER  ON
MONEYS  ON  DEPOSIT IN SUCH FUND SHALL BE RETAINED IN AND BECOME PART OF
SUCH FUND.
  3. MONEYS IN SUCH FUND SHALL BE EXPENDED ONLY  TO  PROVIDE  GRANTS  TO
VOLUNTEER  FIREFIGHTING  AND  VOLUNTEER EMERGENCY SERVICES ORGANIZATIONS
AND TO STATEWIDE ORGANIZATIONS WHICH REPRESENT THE INTERESTS  OF  VOLUN-
TEER  FIREFIGHTERS AND/OR VOLUNTEER EMERGENCY SERVICES PROVIDERS FOR THE
PURPOSE OF ENCOURAGING THE RECRUITMENT AND RETENTION OF VOLUNTEER  FIRE-
FIGHTERS  AND  VOLUNTEER EMERGENCY SERVICES PERSONNEL. SUCH PURPOSES MAY
INCLUDE, BUT NEED NOT BE LIMITED TO: DEVELOPMENT AND  IMPLEMENTATION  OF
MARKETING  PLANS,  PUBLICITY  CAMPAIGNS,  AND COMMUNITY AWARENESS INITI-
ATIVES; DESIGN, PRODUCTION AND DISTRIBUTION OF PROMOTIONAL  MERCHANDISE,
BROCHURES  AND  OTHER  MATERIALS;  SPONSORSHIP OF LOCAL COMMUNITY EVENTS
DESIGNED TO HELP RECRUIT VOLUNTEERS; NEWSPAPER PUBLICATIONS, PROMOTIONAL
MAILINGS AND OTHER ADVERTISING DESIGNED TO HELP RECRUIT VOLUNTEERS.
  4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
THE  COMPTROLLER  ON VOUCHERS APPROVED AND CERTIFIED BY THE SECRETARY OF
STATE UPON THE RECOMMENDATION OF  THE  OFFICE  OF  FIRE  PREVENTION  AND
CONTROL.
  5. TO THE EXTENT PRACTICABLE, THE SECRETARY OF STATE 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 on the one hundred eightieth day after
it shall have become a law.  Effective immediately, the addition, amend-
ment and/or repeal of any rule or regulation necessary for the implemen-
tation of this act on its effective date are authorized to be made on or
before such effective date.