senate Bill S4246

2011-2012 Legislative Session

Directs the commissioner of taxation and finance to establish a single line upon which to make contributions on personal income tax forms

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 21, 2012 committed to rules
May 07, 2012 advanced to third reading
May 02, 2012 2nd report cal.
May 01, 2012 1st report cal.670
Jan 31, 2012 reported and committed to finance
Jan 04, 2012 referred to investigations and government operations
Mar 24, 2011 referred to investigations and government operations

Votes

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May 1, 2012 - Finance committee Vote

S4246
27
1
committee
27
Aye
1
Nay
6
Aye with Reservations
0
Absent
1
Excused
0
Abstained
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Jan 31, 2012 - Investigations and Government Operations committee Vote

S4246
7
0
committee
7
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Jan 31, 2012

aye wr (1)

S4246 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §624-a, amd §§625 - 630, 630-a & 630-b, Tax L

S4246 - Bill Texts

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Directs the commissioner of taxation and finance to provide a single line upon which to enter all contributions to certain funds on personal income tax forms as authorized pursuant to part II of article 22 of the tax law.

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BILL NUMBER:S4246

TITLE OF BILL:
An act
to amend the tax law, in relation to directing the commissioner of
taxation and finance to provide a single line on personal income tax
returns for the reporting of certain contributions by taxpayers

PURPOSE:
To simplify the New York State personal income tax return by providing
a single line upon which to make contributions on personal income tax
forms.

SUMMARY OF PROVISIONS:
Section 1 - adds a new section 624-a to the tax law to direct the
commissioner to provide for a single line on the personal income tax
return for the designation of all contributions made pursuant to
sections 625, 626, 627, 628, 629, 630, 630-a and 630-b of the tax law.
This single line shall provide sufficient space to designate the
amount of the contribution or contributions, and the code or codes,
established by the commissioner, of the fund or funds to which such
contribution or contributions are to be made.

Sections 2, 3, 4, 5, 6, and 7 - removes the requirement that the
commissioner shall include space on the personal income tax return to
enable a taxpayer to make such contribution for each fund.

Section 8 - contains the effective date.

EXISTING LAW:
Sections 625, 626, 627,628,629, and 630 of the tax law provide for
contributions on the personal income tax form to the following funds
respectively: gift for fish and wildlife management, United States
Olympic Committee/Lake Placid Olympic Training Center fund, gift for
breast cancer research and education, gift for missing and exploited
children clearinghouse fund, gift for Alzheimer's disease support
services, and gift for prostate cancer research, detection and
education.

JUSTIFICATION:
The number of gift funds eligible for contributions on the New York
State personal income tax form has increased significantly since 1982
when the first fund was established. This legislation seeks to
simplify the personal income tax form by listing the funds
individually in the tax instruction booklet and directing the
Commissioner of Taxation and Finance to create a corresponding code
for each fund (Similar to the school district code). These codes
along with the contribution amount, will be inserted on the
designated single line on the New York State personal income tax form.

LEGISLATIVE HISTORY:
2007/08: S.1111 Investigations & Government Operations; A.6703
Ways & Means 2006: S.4093 Investigations & Government Operations,
A.11060 - Ways & Means

FISCAL IMPLICATIONS:


None.

EFFECTIVE DATE:
This act shall take effect immediately, and shall apply to the taxable
year in which it takes effect and all subsequent taxable years

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

                                  4246

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 24, 2011
                               ___________

Introduced  by  Sen.  LITTLE -- 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, in relation to directing  the  commissioner
  of  taxation  and  finance to provide a single line on personal income
  tax returns for the reporting of certain contributions by taxpayers

  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 624-a to
read as follows:
  S 624-A. SINGLE LINE FOR REPORTING CONTRIBUTIONS  AUTHORIZED  BY  THIS
PART.  THE  COMMISSIONER  SHALL  PROVIDE  A  SINGLE LINE ON THE PERSONAL
INCOME TAX RETURN FOR THE DESIGNATION OF ALL CONTRIBUTIONS MADE PURSUANT
TO SECTIONS SIX HUNDRED TWENTY-FIVE, SIX HUNDRED TWENTY-SIX, SIX HUNDRED
TWENTY-SEVEN, SIX HUNDRED TWENTY-EIGHT,  SIX  HUNDRED  TWENTY-NINE,  SIX
HUNDRED  THIRTY,  SIX  HUNDRED THIRTY-A AND SIX HUNDRED THIRTY-B OF THIS
PART. SUCH SINGLE LINE SHALL PROVIDE SUFFICIENT SPACE TO  DESIGNATE  THE
AMOUNT  OF  THE  CONTRIBUTION  OR  CONTRIBUTIONS, AND THE CODE OR CODES,
ESTABLISHED BY THE COMMISSIONER, OF THE FUND  OR  FUNDS  TO  WHICH  SUCH
CONTRIBUTION OR CONTRIBUTIONS ARE TO BE MADE.
  S  2. Section 625 of the tax law, as added by chapter 4 of the laws of
1982, is amended to read as follows:
  S 625. Gift for fish and wildlife management. Effective  for  any  tax
year  commencing on or after January first, nineteen hundred eighty-two,
an individual in any taxable year may elect to contribute to the conser-
vation fund for fish and wildlife management purposes. Such contribution
shall be in any whole dollar amount and shall not reduce the  amount  of
state  tax  owed  by  such individual. [The tax commission 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  be  credited  to  the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10479-01-1

S. 4246                             2

conservation fund and used only for those purposes enumerated in section
eighty-three of the state finance law.
  S  3.  Section 626 of the tax law, as added by chapter 394 of the laws
of 1995, is amended to read as follows:
  S 626. The United States Olympic Committee/Lake Placid Olympic  Train-
ing  Center  Fund. Effective for any taxable year commencing on or after
the first day of January next succeeding  the  effective  date  of  this
section,  an  individual  in any taxable year may elect to contribute an
amount of two dollars to the United States Olympic Committee/Lake Placid
Olympic Training Center Fund. Such contribution  shall  not  reduce  the
amount  of  state  tax  owed by such individual. [The commissioner shall
include a space on the personal income tax return to enable  a  taxpayer
to  make  such contribution.] Notwithstanding any other provision of law
to the contrary, all revenues collected pursuant to this  section  shall
be  credited  to the United States Olympic Committee/Lake Placid Olympic
Training Center Fund and used only  for  those  purposes  enumerated  in
section eighty-four of the state finance law.
  S  4.  Section 627 of the tax law, as added by chapter 279 of the laws
of 1996, is amended to read as follows:
  S 627. Gift for breast cancer research and education.   Effective  for
any  tax  year  commencing  on  or after January first, nineteen hundred
ninety-six, an individual in any taxable year may elect to contribute to
the breast cancer research and education 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  be credited to the breast
cancer research and education fund and  used  only  for  those  purposes
enumerated in section ninety-seven-yy of the state finance law.
  S  5.  Section 628 of the tax law, as added by chapter 579 of the laws
of 1997, is amended to read as follows:
  S 628. Gift for missing and  exploited  children  clearinghouse  fund.
Effective  for  any tax year commencing on or after January first, nine-
teen hundred ninety-seven, an individual in any taxable year  may  elect
to  contribute to the missing and exploited children clearinghouse fund.
Such contribution shall be in any whole  dollar  amount  and  shall  not
reduce the amount of state tax owed by such individual. [The commission-
er  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 paid to the missing and exploited children clearinghouse fund  estab-
lished  pursuant  to  and  used  only  for  those purposes enumerated in
section ninety-two-w of the state finance law.
  S 6. Section 629 of the tax law, as added by chapter 590 of  the  laws
of 1999, is amended to read as follows:
  S  629.  Gift  for Alzheimer's disease support services. Effective for
any tax year commencing on or after  January  first,  two  thousand,  an
individual   in  any  taxable  year  may  elect  to  contribute  to  the
Alzheimer's disease assistance fund for support services for people with
Alzheimer's disease and their families. The 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 pursu-
ant to this section shall be credited to the Alzheimer's disease assist-

S. 4246                             3

ance fund and used only for those purposes enumerated in section  eight-
y-nine-e of the state finance law.
  S  7.  Section 630 of the tax law, as added by chapter 273 of the laws
of 2004, is amended to read as follows:
  S 630. Gift for prostate cancer  research,  detection  and  education.
Effective  for  any  tax  year commencing on or after January first, two
thousand four, an individual in any taxable year may elect to contribute
to the New York state prostate cancer research, detection and  education
fund.  Such  contribution  shall be in any whole dollar amount and shall
not reduce the amount of state tax owed by such individual. [The commis-
sioner 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 be credited
to the New York state prostate cancer research, detection and  education
fund   and   used   only   for  those  purposes  enumerated  in  section
ninety-five-e of the state finance law.
  S 8. Section 630-a of the tax law, as added by chapter 753 of the laws
of 2005, is amended to read as follows:
  S 630-a. Gift for World Trade Center  memorial  foundation.  Effective
for  any  tax  year  commencing  on or after January first, two thousand
five, a taxpayer in any taxable year may  elect  to  contribute  to  the
support  of  the  World  Trade  Center  memorial  foundation  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  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 be credit-
ed  to the World Trade Center memorial foundation fund and shall be used
only for those purposes enumerated in section seventy-nine of the  state
finance law.
  S 9. Section 630-b of the tax law, as added by chapter 490 of the laws
of 2009, is amended to read as follows:
  S  630-b.  Gift  for  volunteer  firefighting  and volunteer emergency
services fund. An individual in any taxable year may elect to contribute
to the volunteer firefighting and volunteer emergency services fund  for
the  recruitment  and  retention of volunteer firefighters and volunteer
emergency services personnel. The 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.]  Notwith-
standing  any  other provision of law all revenues collected pursuant to
this section shall be credited to the volunteer firefighting and  volun-
teer emergency services recruitment and retention fund and used only for
those  purposes enumerated in section ninety-nine-q of the state finance
law.
  S 10. This act shall take effect immediately, and shall apply  to  the
taxable year in which it takes effect and all subsequent taxable years.

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