S T A T E O F N E W Y O R K
________________________________________________________________________
4193
2011-2012 Regular Sessions
I N A S S E M B L Y
February 2, 2011
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Introduced by M. of A. GLICK, DINOWITZ, MARKEY, MAISEL -- Multi-Spon-
sored by -- M. of A. ABBATE, AUBRY, BRENNAN, CANESTRARI, ENGLEBRIGHT,
GABRYSZAK, MILLMAN, NOLAN, ORTIZ, PHEFFER, WEINSTEIN -- read once and
referred to the Committee on Tourism, Parks, Arts and Sports Develop-
ment
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-t to
read as follows:
S 99-T. NEW YORK CITY PARKS, TREE AND URBAN FORESTRY FUND. 1. THERE
IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07486-01-1
A. 4193 2
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
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 TWELVE, 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-T 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-T 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-T 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, 2013; 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.