S T A T E O F N E W Y O R K
________________________________________________________________________
5357
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
___________
Introduced by Sen. LEIBELL -- 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
providing for taxpayer gifts for military families and establishing
the military relief 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-G to
read as follows:
S 209-G. GIFT FOR MILITARY FAMILIES. EFFECTIVE FOR ANY TAX YEAR
COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND NINE, A TAXPAYER IN
ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF THE 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. THE COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE 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 MILITARY FAMILY RELIEF FUND AND
SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION
EIGHTY-NINE-H OF THE STATE FINANCE LAW.
S 2. Part 2 of article 22 of the tax law is amended by adding a new
section 630-b to read as follows:
S 630-B. GIFT FOR MILITARY FAMILIES. EFFECTIVE FOR ANY TAX YEAR
COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND NINE, AN INDIVIDUAL
IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE MILITARY FAMILY
RELIEF 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10922-01-9
S. 5357 2
BE CREDITED TO THE MILITARY FAMILY RELIEF 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. 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 "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 SECTION TWO
HUNDRED NINE-G AND SECTION 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 HEREIN SHALL
PREVENT THE STATE FROM RECEIVING GRANTS, GIFTS, OR BEQUESTS FOR THE FUND
AND DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
3. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR THE AID OF MILITARY
FAMILIES. SUCH MONIES MAY BE USED TO PROVIDE ASSISTANCE TO MILITARY
FAMILIES FOR HOUSING, CLOTHING, FOOD, MEDICAL SERVICES, UTILITIES, OR
ANY OTHER RELATED NECESSITY OF DAILY LIVING. THE COMMISSIONER OF TAXA-
TION AND FINANCE SHALL ESTABLISH CRITERIA FOR DETERMINING WHO IS ELIGI-
BLE TO RECEIVE ASSISTANCE PURSUANT TO THIS FUND.
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 TAXATION AND FINANCE.
5. TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF TAXATION AND FINANCE
SHALL ENSURE THAT ALL MONIES RECEIVED ARE EXPENDED WITHIN ONE CALENDAR
YEAR FROM THE DATE ON WHICH THEY ARE RECEIVED.
S 4. This act shall take effect immediately.