senate Bill S5393B

2011-2012 Legislative Session

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education

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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
May 02, 2012 reported and committed to finance
Apr 25, 2012 print number 5393b
amend and recommit to investigations and government operations
Feb 16, 2012 print number 5393a
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
May 17, 2011 referred to investigations and government operations

Votes

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May 2, 2012 - Investigations and Government Operations committee Vote

S5393B
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: May 2, 2012

aye wr (1)

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

Co-Sponsors

view additional co-sponsors

S5393 - Bill Details

See Assembly Version of this Bill:
A7840B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§209-H & 630-c, Tax L; add §95-h, St Fin L

S5393 - Bill Texts

view summary

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.

view sponsor memo
BILL NUMBER:S5393

TITLE OF BILL:
An act
to amend the tax law and the state finance law, in relation to
ALS (Amyotrophic
Lateral Sclerosis) research and education

SPECIFIC PROVISIONS:
Provides for corporate finance tax and personal
income tax checkoffs for taxpayer gifts for ALS research and
education. This bill also establishes New York State ALS research and
education fund.

Section one amends the tax law by adding a new section to enable
corporate taxpayers to make contributions to the ALS research and
education fund. This contribution can be made in any whole dollar
amount, and shall not reduce the amount of the state tax owed by the
taxpayer. In addition, this section mandates that all revenues
collected be credited to ALS research and education fund, as
enumerated in the state finance law.

Section 2 amends the law by adding a new section to enable personal
taxpayers to make a contribution to the ALS research and education
fund. This contribution can be made in any whole dollar amount, and
shall not reduce the amount of the state tax owed by the taxpayer. In
addition, this section mandates that all revenues collected be
credited to ALS research and education fund, as enumerated in the
state finance law.

Section 3 amends the state law by establishing the "New York State ALS
research and education fund" in the joint custody of the commissioner
of taxation and finance and the controller. This section also
provides that all moneys of the fund shall be expended to provide
grants to the Greater New York ALS Association, a not-for-profit
incorporated for the purpose of advancing and financing ALS research
and education projects.

This section further requires the Comptroller to report by February
first of each year on the aggregate collections in the fund by
source. Also, the Greater New York ALS Association is required to
publish an annual report on or before February first which details
the issuance of grants, and financial statements as a condition of
receiving grants from the "New York State ALS research and education
fund." Financial statements included in this report must be audited
by a nationally recognized accounting firm.

Section 4 establishes the effective date.

JUSTIFICATION:
The facts and statistics relating to ALS are startling:

o Amyotrophic lateral sclerosis (ALS), often referred to as Lou
Gehrig's Disease, is a progressive neurodegenerative disease that
affects motor neurons in the brain and the spinal cord. On average,
one person with ALS die within two to five years of diagnosis.


o In the one hundred fifty years since ALS was identified as a
disease, there is still no known cause, prevention, treatment or
cure. Genetics, toxic agents and stress are all suspected as possible
causes of the disease. However, further research is needed to
determine whether any or all of these factors are the cause of ALS
and related disorders.

o It is estimated that there are more than thirty thousand Americans
who have ALS and related disorders at any given time. Based on United
States' population studies, a little more than five thousand six
hundred people in the United States are diagnosed with ALS each year.
Approximately every ninety minutes, someone is diagnosed with ALS and
every ninety minutes, someone dies from ALS.

o Studies supported by the 000, Department of Veterans Affairs,
Harvard University and the Institute of Medicine among others
repeatedly have found that military veterans, regardless of branch or
era of service, are approximately twice as likely to die from Lou
Gehrig's Disease as those who have not served in the military. These
findings were most recently confirmed by a September 2009 study
funded by the VA and the National Institutes of Health. Without
funding for research projects, opportunities to discover and deliver
a treatment to veterans will leave them - and all people living with
the disease with no effective treatment option. We need to fund vital
research to ensure that our nation continues to fight for our
veterans just as they fought for us.

o Research has shown that coordinated and comprehensive
community-based clinical care provided within a multidisciplinary
treatment program can marginally extend life and improve the quality
of life for persons with ALS. The surge in the numbers of those
persons affected by ALS, including family caregivers, will place a
severe strain on the state's already challenged health, social
services, geriatrics and other service delivery systems.

The addition of a check-off box on the Corporate and Personal Income
Tax forms will provide a convenient way for people to contribute to
ALS research and education.

PRIOR LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.

EFFECTIVE DATE:
Immediately.

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

                                  5393

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              May 17, 2011
                               ___________

Introduced  by Sen. CARLUCCI -- 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 and the state finance law,  in  relation  to
  ALS (Amyotrophic Lateral Sclerosis) research and education

  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  209-H  to
read as follows:
  S  209-H.  GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR  AFTER  JANUARY  FIRST,  TWO  THOUSAND  ELEVEN,  A
TAXPAYER  IN  ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
THE NEW YORK STATE ALS  (AMYOTROPHIC  LATERAL  SCLEROSIS)  RESEARCH  AND
EDUCATION  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 CORPORATE 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 ALS RESEARCH AND EDUCATION  FUND
AND  SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-
FIVE-H OF THE STATE FINANCE LAW.
  S 2. The tax law is amended by adding a new section 630-c to  read  as
follows:
  S  630-C.  GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND ELEVEN, AN INDI-
VIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE NEW YORK STATE
ALS (AMYOTROPHIC LATERAL SCLEROSIS) 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11628-01-1

S. 5393                             2

REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE NEW
YORK  STATE  ALS  RESEARCH  AND  EDUCATION  FUND AND USED ONLY FOR THOSE
PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE STATE FINANCE LAW.
  S  3. The state finance law is amended by adding a new section 95-h to
read as follows:
  S 95-H. NEW YORK STATE ALS RESEARCH AND EDUCATION FUND. 1.   THERE  IS
HEREBY  ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION
AND FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS  THE  NEW
YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION
FUND.
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
PROVISIONS  OF  SECTIONS  TWO HUNDRED NINE-H AND SIX HUNDRED THIRTY-C OF
THE TAX LAW, ALL REVENUES RECEIVED PURSUANT  TO  APPROPRIATIONS  BY  THE
LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER-
ETO 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. ANY INTEREST RECEIVED BY
THE  COMPTROLLER  ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE RETAINED IN
AND BECOME PART OF SUCH FUND.
  3. MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO  THE
GREATER  NEW  YORK  ALS ASSOCIATION, A NOT-FOR-PROFIT CORPORATION ESTAB-
LISHED IN THIS STATE WHICH IS INCORPORATED FOR THE PURPOSE OF  ADVANCING
AND FINANCING ALS RESEARCH AND EDUCATION PROJECTS.
  4.  ON  OR BEFORE THE FIRST DAY OF FEBRUARY 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 BY
SOURCE IN THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING  THE
PRECEDING  CALENDAR  YEAR  AS  THE RESULT OF REVENUE DERIVED PURSUANT TO
SECTIONS TWO HUNDRED NINE-H AND SIX HUNDRED THIRTY-C OF THE TAX LAW  AND
FROM ALL OTHER SOURCES.
  5.  AS  A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE GREATER NEW
YORK ALS ASSOCIATION SHALL AGREE TO ISSUE AND SHALL ISSUE, ON OR  BEFORE
THE FIRST DAY OF FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT LIMITED
TO,  FINANCIAL STATEMENTS, FINANCIAL REPORTS AND REPORTS ON THE ISSUANCE
OF GRANTS. SUCH REPORTS SHALL BE  DELIVERED  TO  THE  GOVERNOR  AND  THE
CHAIRS  OF  THE SENATE FINANCE COMMITTEE AND THE ASSEMBLY WAYS AND MEANS
COMMITTEE AND SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC. SUCH FINANCIAL
STATEMENTS AND REPORTS SHALL  BE  AUDITED  BY  A  NATIONALLY  RECOGNIZED
ACCOUNTING FIRM.
  6.  MONEYS  SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW YORK ALS
ASSOCIATION ON THE AUDIT AND WARRANT  OF  THE  COMPTROLLER  ON  VOUCHERS
APPROVED BY THE COMPTROLLER.
  S 4. This act shall take effect immediately.

Co-Sponsors

view additional co-sponsors

S5393A - Bill Details

See Assembly Version of this Bill:
A7840B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§209-H & 630-c, Tax L; add §95-h, St Fin L

S5393A - Bill Texts

view summary

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.

view sponsor memo
BILL NUMBER:S5393A

TITLE OF BILL:
An act to amend the tax law and the state finance law, in relation to
ALS (Amyotrophic Lateral Sclerosis) research and education

SPECIFIC PROVISIONS:
Provides for corporate finance tax and personal income tax checkoffs
for taxpayer gifts for ALS research and education. This bill also
establishes New York State ALS research and education fund.

Section one amends the tax law by adding a new section to enable
corporate taxpayers to make contributions to the ALS research and
education fund. This contribution can be made in any whole dollar
amount, and shall not reduce the amount of the state tax owed by the
taxpayer. In addition, this section mandates that all revenues
collected be credited to ALS research and education fund, as
enumerated in the state finance law.

Section 2 amends the law by adding a new section to enable personal
taxpayers to make a contribution to the ALS research and education
fund. This contribution can be made in any whole dollar amount, and
shall not reduce the amount of the state tax owed by the taxpayer. In
addition, this section mandates that all revenues collected be
credited to ALS research and education fund, as enumerated in the
state finance law.

Section 3 amends the state law by establishing the "New York State ALS
research and education fund" in the joint custody of the commissioner
of taxation and finance and the controller. This section also provides
that all moneys of the fund shall be expended to provide grants to the
Greater New York ALS Association, a not-for-profit incorporated for
the purpose of advancing and financing ALS research and education
projects.

This section further requires the Comptroller to report by February
first of each year on the aggregate collections in the fund by source.
Also, the Greater New York ALS Association is required to publish an
annual report on or before February first which details the issuance
of grants, and financial statements as a condition of receiving grants
from the "New York State ALS research and education fund." Financial
statements included in this report must be audited by a nationally
recognized accounting firm.

Section 4 establishes the effective date.

JUSTIFICATION:
The facts and statistics relating to ALS are startling:

o Amyotrophic lateral sclerosis (ALS), often referred to as Lou
Gehrig's Disease, is a progressive neurodegenerative disease that
affects motor neurons in the brain and the spinal cord. On average,
one person with ALS die within two to five years of diagnosis.

o In the one hundred fifty years since ALS was identified as a
disease, there is still no known cause, prevention, treatment or cure.


Genetics, toxic agents and stress are all suspected as possible causes
of the disease. However, further research is needed to determine
whether any or all of these factors are the cause of ALS and related
disorders.

o It is estimated that there are more than thirty thousand Americans
who have ALS and related disorders at any given time. Based on United
States' population studies, a little more than five thousand six
hundred people in the United States are diagnosed with ALS each year.
Approximately every ninety minutes, someone is diagnosed with ALS and
every ninety minutes, someone dies from ALS.

o Studies supported by the 000, Department of Veterans Affairs,
Harvard University and the Institute of Medicine among others
repeatedly have found that military veterans, regardless of branch or
era of service, are approximately twice as likely to die from Lou
Gehrig's Disease as those who have not served in the military. These
findings were most recently confirmed by a September 2009 study funded
by the VA and the National Institutes of Health. Without funding for
research projects, opportunities to discover and deliver a treatment
to veterans will leave them - and all people living with the disease
with no effective treatment option. We need to fund vital research to
ensure that our nation continues to fight for our veterans just as
they fought for us.

o Research has shown that coordinated and comprehensive
community-based clinical care provided within a multidisciplinary
treatment program can marginally extend life and improve the quality
of life for persons with ALS. The surge in the numbers of those
persons affected by ALS, including family caregivers, will place a
severe strain on the state's already challenged health, social
services, geriatrics and other service delivery systems.

The addition of a check-off box on the Corporate and Personal Income
Tax forms will provide a convenient way for people to contribute to
ALS research and education.

PRIOR LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.

EFFECTIVE DATE:
Immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 5393--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              May 17, 2011
                               ___________

Introduced  by  Sens. CARLUCCI, BONACIC, LANZA, LARKIN, MARTINS, SAVINO,
  YOUNG -- read twice and  ordered  printed,  and  when  printed  to  be
  committed to the Committee on Investigations and Government Operations
  -- recommitted to the Committee on Investigations and Government Oper-
  ations  in  accordance  with  Senate  Rule  6,  sec.  8  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law and the state finance law,  in  relation  to
  ALS (Amyotrophic Lateral Sclerosis) research and education

  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  209-H  to
read as follows:
  S  209-H.  GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR  AFTER  JANUARY  FIRST,  TWO  THOUSAND  TWELVE,  A
TAXPAYER  IN  ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
THE NEW YORK STATE ALS  (AMYOTROPHIC  LATERAL  SCLEROSIS)  RESEARCH  AND
EDUCATION  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 CORPORATE 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 ALS RESEARCH AND EDUCATION  FUND
AND  SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-
FIVE-H OF THE STATE FINANCE LAW.
  S 2. The tax law is amended by adding a new section 630-c to  read  as
follows:
  S  630-C.  GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWELVE, AN INDI-
VIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE NEW YORK STATE
ALS (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND  EDUCATION  FUND.  SUCH

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11628-02-2

S. 5393--A                          2

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 NEW
YORK STATE ALS RESEARCH AND EDUCATION  FUND  AND  USED  ONLY  FOR  THOSE
PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE STATE FINANCE LAW.
  S  3. The state finance law is amended by adding a new section 95-h to
read as follows:
  S 95-H. NEW YORK STATE ALS RESEARCH AND EDUCATION FUND. 1.   THERE  IS
HEREBY  ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION
AND FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS  THE  NEW
YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION
FUND.
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
PROVISIONS  OF  SECTIONS  TWO HUNDRED NINE-H AND SIX HUNDRED THIRTY-C OF
THE TAX LAW, ALL REVENUES RECEIVED PURSUANT  TO  APPROPRIATIONS  BY  THE
LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER-
ETO 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. ANY INTEREST RECEIVED BY
THE  COMPTROLLER  ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE RETAINED IN
AND BECOME PART OF SUCH FUND.
  3. MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO  THE
GREATER  NEW  YORK  ALS ASSOCIATION, A NOT-FOR-PROFIT CORPORATION ESTAB-
LISHED IN THIS STATE WHICH IS INCORPORATED FOR THE PURPOSE OF  ADVANCING
AND  FINANCING ALS RESEARCH AND EDUCATION PROJECTS. THE GREATER NEW YORK
ALS ASSOCIATION MAY ALSO PROVIDE GRANTS  TO  OTHER  ORGANIZATIONS  WHICH
PROVIDE SERVICES AND EDUCATION FOR ALS.
  4.  ON  OR BEFORE THE FIRST DAY OF FEBRUARY 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 BY
SOURCE IN THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING  THE
PRECEDING  CALENDAR  YEAR  AS  THE RESULT OF REVENUE DERIVED PURSUANT TO
SECTIONS TWO HUNDRED NINE-H AND SIX HUNDRED THIRTY-C OF THE TAX LAW  AND
FROM ALL OTHER SOURCES.
  5.  AS  A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE GREATER NEW
YORK ALS ASSOCIATION SHALL AGREE TO ISSUE AND SHALL ISSUE, ON OR  BEFORE
THE FIRST DAY OF FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT LIMITED
TO,  FINANCIAL STATEMENTS, FINANCIAL REPORTS AND REPORTS ON THE ISSUANCE
OF GRANTS. SUCH REPORTS SHALL BE  DELIVERED  TO  THE  GOVERNOR  AND  THE
CHAIRS  OF  THE SENATE FINANCE COMMITTEE AND THE ASSEMBLY WAYS AND MEANS
COMMITTEE AND SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC. SUCH FINANCIAL
STATEMENTS AND REPORTS SHALL  BE  AUDITED  BY  A  NATIONALLY  RECOGNIZED
ACCOUNTING FIRM.
  6.  MONEYS  SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW YORK ALS
ASSOCIATION ON THE AUDIT AND WARRANT  OF  THE  COMPTROLLER  ON  VOUCHERS
APPROVED BY THE COMPTROLLER.
  S 4. This act shall take effect immediately.

Co-Sponsors

view additional co-sponsors

S5393B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A7840B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§209-H & 630-c, Tax L; add §95-h, St Fin L

S5393B (ACTIVE) - Bill Texts

view summary

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.

view sponsor memo
BILL NUMBER:S5393B

TITLE OF BILL:
An act to amend the tax law and the state finance law, in relation to
ALS (Amyotrophic Lateral Sclerosis) research and education

SPECIFIC PROVISIONS:
Provides for corporate finance tax and personal income tax checkoffs for
taxpayer gifts for ALS research and education. This bill also estab-
lishes New York State ALS research and education fund.

Section one amends the tax law by adding a new section to enable corpo-
rate taxpayers to make contributions to the ALS research and education
fund. This contribution can be made in any whole dollar amount, and
shall not reduce the amount of the state tax owed by the taxpayer. In
addition, this section mandates that all revenues collected be credited
to ALS research and education fund, as enumerated in the state finance
law.

Section 2 amends the law by adding a new section to enable personal
taxpayers to make a contribution to the ALS research and education fund.
This contribution can be made in any whole dollar amount, and shall not
reduce the amount of the state tax owed by the taxpayer. In addition,
this section mandates that all revenues collected be credited to ALS
research and education fund, as enumerated in the state finance law.

Section 3 amends the state law by establishing the "New York State ALS
research and education fund" in the joint custody of the commissioner of
taxation and finance and the controller. This section also provides that
all moneys of the fund shall be expended to provide grants to the Great-
er New York ALS Association, a not-far-profit incorporated for the
purpose of advancing and financing ALS research and education projects.

This section further requires the Comptroller to report by February
first of each year on the aggregate collections in the fund by source.
Also, the Greater New York ALS Association is required to publish an
annual report on or before February first which details the issuance of
grants, and financial statements as a condition of receiving grants from
the "New York State ALS research and education fund." Financial state-
ments included in this report must be audited by a nationally recognized
accounting firm.

Section 4 establishes the effective date.

JUSTIFICATION:
The facts and statistics relating to ALS are startling:

o Amyotrophic lateral sclerosis (ALS), often referred to as Lou Gehrig's
Disease, is a progressive neurodegenerative disease that affects motor
neurons in the brain and the spinal cord. On average, one person with
ALS die within two to five years of diagnosis.

o In the one hundred fifty years since ALS was identified as a disease,
there is still no known cause, prevention, treatment or cure. Genetics,
toxic agents and stress are all suspected as possible causes of the
disease. However, further research is needed to determine whether any or
all of these factors are the cause of ALS and related disorders. It is
estimated that there are more than thirty thousand Americans who have
ALS and related disorders at any given time. Based on united states'
population studies, a little more than five thousand six hundred people
in the united States are diagnosed with ALS each year. Approximately
every ninety minutes, someone is diagnosed with ALS and every ninety
minutes, someone dies from ALS.

o Studies supported by the Department of veterans Affairs, Harvard
university and the Institute of Medicine among others repeatedly have
found that military veterans, regardless of branch or era of service,
are approximately twice as likely to die from Lou Gehrig's Disease as
those who have not served in the military. These findings were most
recently confirmed by a September 2009 study funded by the VA and the
National Institutes of Health. without funding for research projects,
opportunities to discover and deliver a treatment to veterans will leave
them - and all people living with the disease with no effective treat-
ment option. We need to fund vital research to ensure that our nation
continues to fight for our veterans just as they fought for us.

o Research has shown that coordinated and comprehensive community-based
clinical care provided within a multidisciplinary treatment program can
marginally extend life and improve the quality of life for persons with
ALS. The surge in the numbers of those persons affected by ALS, includ-
ing family caregivers, will place a severe strain on the state's already
challenged health, social services, geriatrics and other service deliv-
ery systems.

The addition of a check-off box on the Corporate and Personal Income Tax
forms will provide a convenient way for people to contribute to ALS
research and education.

PRIOR LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.

EFFECTIVE DATE:
Immediately.

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

                                 5393--B

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              May 17, 2011
                               ___________

Introduced  by  Sens. CARLUCCI, BONACIC, LANZA, LARKIN, MARTINS, SAVINO,
  YOUNG -- read twice and  ordered  printed,  and  when  printed  to  be
  committed to the Committee on Investigations and Government Operations
  -- recommitted to the Committee on Investigations and Government Oper-
  ations  in  accordance  with  Senate  Rule  6,  sec.  8  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend the tax law and the state finance law, in relation to
  ALS (Amyotrophic Lateral Sclerosis) research and education

  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 209-H to
read as follows:
  S 209-H. GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
YEAR  COMMENCING  ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND THIRTEEN, A
TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  SUPPORT  OF
THE  NEW  YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND
EDUCATION 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 CORPORATE 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 ALS RESEARCH AND EDUCATION FUND
AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION  NINETY-
FIVE-H OF THE STATE FINANCE LAW.
  S  2.  The tax law is amended by adding a new section 630-c to read as
follows:
  S 630-C. GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
YEAR  COMMENCING  ON  OR  AFTER JANUARY FIRST, TWO THOUSAND THIRTEEN, AN
INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  NEW  YORK

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11628-04-2

S. 5393--B                          2

STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) 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 NEW YORK STATE ALS RESEARCH AND EDUCATION FUND AND USED ONLY  FOR
THOSE  PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE STATE FINANCE
LAW.
  S 3. The state finance law is amended by adding a new section 95-h  to
read as follows:
  S  95-H.  NEW YORK STATE ALS RESEARCH AND EDUCATION FUND. 1.  THERE IS
HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF  TAXATION
AND  FINANCE  AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE NEW
YORK STATE ALS (AMYOTROPHIC LATERAL SCLEROSIS)  RESEARCH  AND  EDUCATION
FUND.
  2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
PROVISIONS OF SECTIONS TWO HUNDRED NINE-H AND SIX  HUNDRED  THIRTY-C  OF
THE  TAX  LAW,  ALL  REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE
LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER-
ETO 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. ANY INTEREST RECEIVED BY
THE COMPTROLLER ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE  RETAINED  IN
AND BECOME PART OF SUCH FUND.
  3.  MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO THE
GREATER NEW YORK ALS ASSOCIATION, A  NOT-FOR-PROFIT  CORPORATION  ESTAB-
LISHED  IN THIS STATE WHICH IS INCORPORATED FOR THE PURPOSE OF ADVANCING
AND FINANCING ALS RESEARCH AND EDUCATION PROJECTS.
  4. ON OR BEFORE THE FIRST DAY OF FEBRUARY 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  BY
SOURCE  IN THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING THE
PRECEDING CALENDAR YEAR AS THE RESULT OF  REVENUE  DERIVED  PURSUANT  TO
SECTIONS  TWO HUNDRED NINE-H AND SIX HUNDRED THIRTY-C OF THE TAX LAW AND
FROM ALL OTHER SOURCES.
  5. AS A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE  GREATER  NEW
YORK  ALS ASSOCIATION SHALL AGREE TO ISSUE AND SHALL ISSUE, ON OR BEFORE
THE FIRST DAY OF FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT LIMITED
TO, FINANCIAL STATEMENTS, FINANCIAL REPORTS AND REPORTS ON THE  ISSUANCE
OF  GRANTS.  SUCH  REPORTS  SHALL  BE  DELIVERED TO THE GOVERNOR AND THE
CHAIRS OF THE SENATE FINANCE COMMITTEE AND THE ASSEMBLY WAYS  AND  MEANS
COMMITTEE AND SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC. SUCH FINANCIAL
STATEMENTS  AND  REPORTS  SHALL  BE  AUDITED  BY A NATIONALLY RECOGNIZED
ACCOUNTING FIRM.
  6. MONEYS SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW  YORK  ALS
ASSOCIATION  ON  THE  AUDIT  AND  WARRANT OF THE COMPTROLLER ON VOUCHERS
APPROVED BY THE COMPTROLLER.
  S 4. This act shall take effect immediately.

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