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

                                 1197--A

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced by M. of A. HAWLEY, KOLB, TOBACCO, McKEVITT, BUTLER, PALMESA-
  NO,  CASTELLI  --  Multi-Sponsored by -- M. of A. CONTE, WEISENBERG --
  read once and referred to the Committee on Ways and Means -- recommit-
  ted to the Committee on Ways and Means  in  accordance  with  Assembly
  Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the state finance law and the tax law,  in  relation  to
  establishing  the  patriot  family  support  fund and providing for an
  income tax return check off box therefor

  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 81
to read as follows:
  S  81. THE PATRIOT FAMILY SUPPORT FUND. 1. THERE IS HEREBY ESTABLISHED
IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE
COMPTROLLER, A FUND TO BE KNOWN AS THE "PATRIOT FAMILY SUPPORT FUND"  TO
ASSIST  FAMILIES  DURING THE ABSENCE OF MILITARY SERVICE PERSONNEL.  FOR
PURPOSES OF THIS SECTION A "MILITARY SERVICE PERSONNEL" SHALL  MEAN  ANY
PERSON IN THE ACTIVE SERVICE IN THE ARMED SERVICES OF THE UNITED STATES,
OR A MEMBER OF THE NEW YORK STATE MILITIA WHO IS ON ACTIVE DUTY, AND WHO
IS:    DESIGNATED AS THE HEAD OF HIS OR HER HOUSEHOLD, THE SPOUSE OF THE
PERSON APPLYING FOR FINANCIAL ASSISTANCE UNDER THIS SECTION, OR A PARENT
OR LEGAL GUARDIAN OF A CHILD RESIDING WITHIN THIS STATE.
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
OF  TAXATION  AND  FINANCE,  PURSUANT  TO  THE PROVISIONS OF SECTION SIX
HUNDRED THIRTY-C OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED THERE-
TO 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.

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

                                                           LBD01505-03-2

A. 1197--A                          2

  3.  ON  OR  BEFORE THE FIRST OF FEBRUARY OF EACH YEAR, THE COMPTROLLER
SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
ER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND  CHAIR  OF
THE  ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED IN
THE  PATRIOT  FAMILY  SUPPORT FUND DURING THE PRECEDING CALENDAR YEAR AS
THE RESULT OF REVENUE DERIVED PURSUANT TO SECTION SIX  HUNDRED  THIRTY-C
OF THE TAX LAW.
  4.  MONEYS  IN  THE PATRIOT FAMILY SUPPORT FUND SHALL BE KEPT SEPARATE
AND SHALL NOT BE COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY OF  THE
COMMISSIONER OF TAXATION AND FINANCE AND THE COMPTROLLER.
  5.  THE MONEYS IN SUCH FUND SHALL BE EXPENDED FOR THE REASONABLE NEEDS
AND LIVING EXPENSES INCURRED BY MILITARY FAMILIES DURING THE  DEPLOYMENT
OF MILITARY SERVICE PERSONNEL PURSUANT TO THIS SECTION.  APPLICATION FOR
ASSISTANCE FROM THIS FUND MAY BE MADE ON FORMS DEVELOPED BY THE DIVISION
OF  MILITARY  AND  NAVAL  AFFAIRS.  THE  DIVISION  OF MILITARY AND NAVAL
AFFAIRS SHALL REVIEW APPLICATIONS FOR ASSISTANCE AND SHALL AWARD ASSIST-
ANCE BASED UPON CRITERIA DEVELOPED BY THE DIVISION OF MILITARY AND NAVAL
AFFAIRS AND AVAILABILITY OF FUNDS.  SUCH MONEYS MAY BE  APPLIED  TOWARDS
EXPENSES  INCLUDING, BUT NOT BE LIMITED TO, CHILD CARE, HOME REPAIRS AND
MAINTENANCE COSTS, MEDICAL EXPENSES, TRANSPORTATION EXPENSES AND  EDUCA-
TION EXPENSES.
  6.  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 DIVISION OF MILITARY AND NAVAL AFFAIRS.
  S  2.  The tax law is amended by adding a new section 630-c to read as
follows:
  S 630-C. GIFT FOR PATRIOT FAMILY SUPPORT FUND. AN  INDIVIDUAL  IN  ANY
TAXABLE  YEAR MAY ELECT TO CONTRIBUTE TO THE PATRIOT FAMILY SUPPORT FUND
ESTABLISHED PURSUANT TO AND USED ONLY FOR THOSE PURPOSES  ENUMERATED  IN
SECTION  EIGHTY-ONE OF THE STATE FINANCE LAW. SUCH CONTRIBUTION SHALL BE
IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE  STATE
TAX OWED BY SUCH INDIVIDUAL. THE COMMISSIONER 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 CREDITED TO THE PATRIOT
SUPPORT FAMILY FUND.
  S 3. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2014.