Assembly Bill A226A

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

                                 226--A

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  M.  of A. ORTIZ, JAFFEE, COLTON, CLARK, SAYWARD, HOOPER,
  MAGNARELLI, GABRYSZAK, ABBATE, TITONE, CUSICK, CASTRO  --  Multi-Spon-
  sored  by  --  M.  of  A.  BOYLAND,  COOK, GOTTFRIED, GUNTHER, JACOBS,
  V. LOPEZ, McENENY, PERRY, SCHIMEL, SWEENEY, WEISENBERG  --  read  once
  and  referred  to the Committee on Veterans' Affairs -- recommitted to
  the Committee on Veterans' Affairs 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  tax law, in relation to establishing a gift for
  veterans' cemetery operation and maintenance  which  may  be  made  on
  personal  income  tax  return;  and to amend the state finance law, in
  relation to establishing the New York state veterans' cemetery  opera-
  tion and maintenance 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  627-a  to
read as follows:
  S  627-A.    GIFT  FOR  VETERANS'  CEMETERY OPERATION AND MAINTENANCE.
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 STATE VETERANS' CEMETERY OPERATION AND  MAIN-
TENANCE FUND.  THE CONTRIBUTIONS 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 REVENUE COLLECTED PURSUANT TO THIS  SECTION  SHALL
BE CREDITED TO THE NEW YORK STATE VETERANS' CEMETERY OPERATION AND MAIN-
TENANCE FUND, ESTABLISHED PURSUANT TO SECTION EIGHTY-NINE-H OF THE STATE
FINANCE LAW.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00137-03-2
              

A. 226--A                           2

  S  2. The state finance law is amended by adding a new section 89-h to
read as follows:
  S  89-H.  NEW  YORK STATE VETERANS' CEMETERY OPERATION AND MAINTENANCE
FUND. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMIS-
SIONER OF TAXATION AND FINANCE AND THE STATE COMPTROLLER, A SPECIAL FUND
TO BE KNOWN AS THE "NEW YORK  STATE  VETERANS'  CEMETERY  OPERATION  AND
MAINTENANCE FUND".
  2.  SUCH  FUND SHALL CONSIST OF ALL REVENUE RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT  TO  THE  PROVISIONS  OF  SECTION  SIX
HUNDRED TWENTY-SEVEN-A OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED,
CREDITED  OR  TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT
TO LAW.
  3. MONEYS IN THE NEW YORK STATE VETERANS' CEMETERY OPERATION AND MAIN-
TENANCE 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 STATE COMPTROLLER.
  4.  THE  MONEYS  IN  SUCH FUND SHALL BE EXPENDED PURSUANT TO APPROPRI-
ATIONS FOR THE PURPOSES OF THE OPERATION AND MAINTENANCE OF STATE VETER-
ANS' CEMETERIES.
  S 3. This act shall take effect immediately.