S T A T E   O F   N E W   Y O R K
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                                  5397

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 18, 2011
                               ___________

Introduced  by  M.  of A. TOWNS, N. RIVERA, ORTIZ, STEVENSON, P. RIVERA,
  MILLMAN, SCHROEDER, GIBSON, JAFFEE, TITONE,  MARKEY,  SPANO,  SCARBOR-
  OUGH,  GUNTHER -- Multi-Sponsored by -- M. of A. GLICK, HIKIND, MAGEE,
  PHEFFER, ROBINSON, THIELE -- read once and referred to  the  Committee
  on Ways and Means

AN  ACT  to  amend the tax law and the state finance law, in relation to
  providing a tax check-off box on personal income tax return forms  for
  gifts to the after-school activity 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  630-c  to
read as follows:
  S  630-C.  GIFT FOR AFTER-SCHOOL PROGRAMS.  EFFECTIVE FOR ANY TAX YEAR
COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWELVE, AN INDIVIDUAL
IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE AFTER-SCHOOL ACTIVITY
FUND FOR PURPOSES OF SUPPORTING FUNDING FOR ELIGIBLE EXTENDED DAY ACTIV-
ITIES ESTABLISHED PURSUANT TO PARAGRAPH B OF SUBDIVISION ONE OF  SECTION
TWENTY-EIGHT  HUNDRED  FOURTEEN OF THE EDUCATION LAW.  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.  THE  COMMISSIONER SHALL ALSO ENSURE THAT A DESCRIPTION OF
THE ACTIVITIES SUPPORTED BY SUCH FUND IS INCLUDED WITHIN  THE  TAX  FORM
PREPARATION  INSTRUCTION BOOKLET. NOTWITHSTANDING ANY OTHER PROVISION OF
LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL  BE  CREDITED
TO  THE  AFTER-SCHOOL  ACTIVITY  FUND  AND  USED ONLY FOR THOSE PURPOSES
ENUMERATED IN SECTION EIGHTY-ONE OF THE STATE FINANCE LAW.
  S 2. The state finance law is amended by adding a new  section  81  to
read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05861-01-1

A. 5397                             2
              

  S  81.  AFTER-SCHOOL  ACTIVITY FUND. 1. THERE IS HEREBY ESTABLISHED IN
THE JOINT CUSTODY OF THE COMPTROLLER AND THE COMMISSIONER OF  EDUCATION,
A SPECIAL FUND TO BE KNOWN AS THE "AFTER-SCHOOL ACTIVITY FUND".
  2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
PROVISIONS OF SECTION SIX HUNDRED THIRTY-C 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  DEPOSIT  THEM  INTO
THE FUND ACCORDING TO LAW.
  3.  MONIES OF THE FUND SHALL BE EXPENDED TO FUND ELIGIBLE EXTENDED DAY
SERVICES, AS ESTABLISHED IN SECTION TWENTY-EIGHT HUNDRED FOURTEEN OF THE
EDUCATION LAW AND SHALL BE MADE PAYABLE FROM THE FUND ON THE  AUDIT  AND
WARRANT  OF  THE  COMPTROLLER  ON VOUCHERS APPROVED AND CERTIFIED BY THE
COMMISSIONER OF EDUCATION.
  4. MONIES OF THE FUND SHALL NOT AFFECT  ANY  OTHER  APPROPRIATION  FOR
AFTER-SCHOOL  ACTIVITIES  UNDER  ANY OTHER PROVISION OF LAW AND SHALL BE
USED TO SUPPLEMENT AWARDS FOR  EXTENDED  DAY  ACTIVITIES  GRANTED  UNDER
SECTION  TWENTY-EIGHT  HUNDRED FOURTEEN OF THE EDUCATION LAW. SUCH ADDI-
TIONAL MONIES SHALL BE DISTRIBUTED TO GRANTEES OF SUCH AWARDS IN A METH-
OD DETERMINED BY THE COMMISSIONER OF EDUCATION. SUCH MONIES SHALL NOT BE
USED TO DISPLACE SCHOOL DISTRICT AFTER-SCHOOL FUNDING IN EXISTENCE AS OF
THE EFFECTIVE DATE OF THIS SECTION.
  5. THE COMPTROLLER SHALL ANNUALLY REPORT TO  THE  LEGISLATURE  ON  ALL
BALANCES  OF  MONEY  AND  RECEIPTS  AND DISBURSEMENTS OF THE FUND IN THE
PRECEDING FISCAL YEAR AND SHALL FURTHER, SPECIFICALLY PROVIDE THE LEGIS-
LATURE WITH THE AMOUNT OF  REVENUE  RECEIVED  PURSUANT  TO  SECTION  SIX
HUNDRED  THIRTY-C OF THE TAX LAW. TO THE EXTENT PRACTICABLE, THE DEPART-
MENT OF EDUCATION SHALL PROVIDE THE LEGISLATURE WITH INFORMATION ON  THE
USE  OF  THE ADDITIONAL REVENUE RECEIVED UNDER SECTION SIX HUNDRED THIR-
TY-C OF THE TAX LAW AND THE NUMBER OF ADDITIONAL CHILDREN SERVED BY SUCH
MONIES.
  S 3. This act shall take effect immediately.