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

                                  7657

                            I N  S E N A T E

                             April 29, 2010
                               ___________

Introduced  by  Sen. SERRANO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Finance

AN ACT to amend the state finance law, the tax law and  the  administra-
  tive  code  of  the  city of New York, in relation to creating the New
  York city parks, tree and urban forestry fund

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Legislative  findings and intent.   The legislature finds
that the maintenance and planting of trees and shrubs  and  parkland  in
New  York  city  makes  a  positive contribution to clean air and may be
responsible for significantly reducing levels of  carbon  dioxide  emis-
sions  which contribute to global warming. The legislature further finds
that New York city is in need of money  which  would  be  used  for  the
planting,  conservation  and  maintenance of trees, shrubs and parkland.
The legislature further finds that the stated purposes of article 53  of
the  environmental  conservation  law  relating to tree conservation and
urban forestry deserve special recognition in New York city and  that  a
special  fund is needed specifically to effectuate those purposes in New
York city.
  Therefore, the intent of this act is  to  create  the  New  York  city
parks,  tree  and  urban forestry fund, which shall be a source of money
used exclusively in New York city for the purposes outlined  in  article
53 of the environmental conservation law.
  S  2. The state finance law is amended by adding a new section 99-r to
read as follows:
  S 99-R. NEW YORK CITY PARKS, TREE AND URBAN FORESTRY FUND. 1.    THERE
IS  HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND
THE COMMISSIONER OF TAXATION AND FINANCE A SPECIAL FUND TO BE  KNOWN  AS
THE "NEW YORK CITY PARKS, TREE AND URBAN FORESTRY FUND".
  2.  SUCH  FUND  SHALL  CONSIST  OF ALL MONEYS TRANSFERRED TO SUCH FUND
PURSUANT TO LAW AND ALL MONEYS REQUIRED BY THE PROVISIONS OF  ANY  OTHER
LAW TO BE PAID INTO OR CREDITED TO SUCH FUND.
  3.  MONEYS OF SUCH FUND SHALL BE MADE AVAILABLE TO THE COMMISSIONER OF
THE DEPARTMENT OF PARKS AND RECREATION OF NEW YORK  CITY  AND  SHALL  BE

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

                                                           LBD04525-05-0

S. 7657                             2

USED  FOR THE PLANTING OF TREES AND SHRUBS, PARK PRESERVATION AND EXPAN-
SION  AND  TO  FURTHER  EFFECTUATE  THE  STATED  PURPOSES   OF   ARTICLE
FIFTY-THREE OF THE ENVIRONMENTAL CONSERVATION LAW.
  4.  THE  COMMISSIONER OF THE DEPARTMENT OF PARKS AND RECREATION OF NEW
YORK CITY SHALL MAKE AVAILABLE UP TO, BUT NOT MORE THAN, FIFTEEN PERCENT
OF THE TOTAL AMOUNT IN THE FUND FOR THE MAINTENANCE AND  IMPROVEMENT  OF
BOTANICAL GARDENS IN NEW YORK CITY.
  5.  THE  MONEYS  OF THE FUND SHALL BE PAID ON THE AUDIT AND WARRANT OF
THE COMPTROLLER ON VOUCHERS CERTIFIED OR APPROVED BY THE COMMISSIONER OF
THE DEPARTMENT OF PARKS AND RECREATION OF NEW YORK CITY OR  HIS  OR  HER
DULY  DESIGNATED  REPRESENTATIVE AND IT SHALL BE THE DUTY OF THE COMMIS-
SIONER OF THE DEPARTMENT OF PARKS AND RECREATION OF  NEW  YORK  CITY  TO
ENSURE  THAT  SUCH  MONEYS  ARE SPENT ONLY FOR THE PLANTING OF TREES AND
SHRUBS, PARK PRESERVATION AND EXPANSION, MAINTENANCE AND IMPROVEMENT  OF
BOTANICAL  GARDENS IN NEW YORK CITY AND TO FURTHER EFFECTUATE THE STATED
PURPOSES OF ARTICLE FIFTY-THREE OF THE ENVIRONMENTAL CONSERVATION LAW.
  S 3. The tax law is amended by adding a new section  623  to  read  as
follows:
  S  623.  GIFT  FOR  NEW YORK CITY PARKS, TREE AND URBAN FORESTRY FUND.
EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR  AFTER  JANUARY  FIRST,  TWO
THOUSAND  ELEVEN,  AN  INDIVIDUAL RESIDING IN NEW YORK CITY MAY ELECT TO
CONTRIBUTE TO THE NEW YORK CITY PARKS,  TREE  AND  URBAN  FORESTRY  FUND
ESTABLISHED  BY  SECTION  NINETY-NINE-R  OF  THE STATE FINANCE LAW. SUCH
CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND  SHALL  NOT  REDUCE
THE  AMOUNT  OF  CITY  TAX OWED BY SUCH INDIVIDUAL. THE DEPARTMENT SHALL
INCLUDE SPACE ON THE PERSONAL INCOME TAX RETURN SECTION TO BE  COMPLETED
BY  NEW  YORK  CITY  TAXPAYERS  TO  ENABLE  SUCH  TAXPAYERS TO MAKE SUCH
CONTRIBUTION EITHER BY HAVING A REFUND OR PORTION  THEREOF  CREDITED  TO
SUCH  FUND  OR  BY INDICATING THAT AN OVERPAYMENT OF TAXES OWED IS TO BE
CREDITED TO SUCH FUND.  NOTWITHSTANDING ANY OTHER PROVISION OF LAW,  ALL
REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE NEW
YORK  CITY  PARKS,  TREE AND URBAN FORESTRY FUND AND USED ONLY FOR THOSE
PURPOSES ENUMERATED IN SECTION NINETY-NINE-R OF THE STATE FINANCE LAW.
  S 4. The administrative code of the city of New  York  is  amended  by
adding a new section 18-104.1 to read as follows:
  S 18-104.1 NEW YORK CITY PARKS, TREE AND URBAN FORESTRY FUND; USAGE OF
MONEY  IN  FUND.  THE  MONEYS OF THE NEW YORK CITY PARKS, TREE AND URBAN
FORESTRY FUND ESTABLISHED BY SECTION NINETY-NINE-R OF THE STATE  FINANCE
LAW  SHALL  BE  USED  BY  THE COMMISSIONER FOR THE PLANTING OF TREES AND
SHRUBS, PARK PRESERVATION AND EXPANSION, MAINTENANCE AND IMPROVEMENT  OF
BOTANICAL  GARDENS IN NEW YORK CITY AND TO FURTHER EFFECTUATE THE STATED
PURPOSES OF ARTICLE FIFTY-THREE OF THE ENVIRONMENTAL CONSERVATION LAW.
  S 5. This act shall take effect January 1,  2012;  provided,  however,
that  the  department  of  taxation  and  finance  shall  effectuate the
provisions of section three of this act  on  or  before  such  effective
date.