S T A T E O F N E W Y O R K
________________________________________________________________________
7810
I N S E N A T E
June 20, 2012
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law and the state finance law, in relation to
authorizing a tax check-off for gifts to the explore the cosmos New
York fund; to amend the vehicle and traffic law, in relation to
authorizing the issuance of distinctive "Explore the Cosmos New York"
license plates; and providing for the repeal of such provisions upon
expiration thereof
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 625-a to
read as follows:
S 625-A. GIFTS TO THE EXPLORE THE COSMOS NEW YORK FUND. EFFECTIVE FOR
ANY TAXABLE YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND
THIRTEEN, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO
THE STATE GIFTS TO THE EXPLORE THE COSMOS NEW YORK FUND TO BE USED TO
SUPPORT THE SCIENCE AND EDUCATION CENTER THAT WILL HOUSE THE SPACE SHUT-
TLE ENTERPRISE AT THE INTREPID SEA, AIR AND SPACE MUSEUM. SUCH CONTRIB-
UTION 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
GIFTS TO EXPLORE THE COSMOS NEW YORK 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:
S 81. EXPLORE THE COSMOS NEW YORK 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 "EXPLORE THE COSMOS NEW
YORK FUND".
2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE DEPARTMENT OF
TAXATION AND FINANCE FROM THE GIFTS TO EXPLORE THE COSMOS NEW YORK FUND
PURSUANT TO SECTION SIX HUNDRED TWENTY-FIVE-A OF THE TAX LAW AND ALL
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13270-04-2
S. 7810 2
REVENUES RECEIVED BY THE DEPARTMENT OF MOTOR VEHICLES PURSUANT TO THE
PROVISIONS OF SECTION FOUR HUNDRED FOUR-X OF THE VEHICLE AND TRAFFIC
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.
3. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR THE PURPOSE OF
SUPPORTING THE SCIENCE AND EDUCATION CENTER THAT WILL HOUSE THE SPACE
SHUTTLE ENTERPRISE AT THE INTREPID SEA, AIR AND SPACE MUSEUM.
4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSIONER
OF EDUCATION.
S 3. The vehicle and traffic law is amended by adding a new section
404-x to read as follows:
S 404-X. DISTINCTIVE "EXPLORE THE COSMOS NEW YORK" LICENSE PLATES. 1.
ON OR AFTER JULY EIGHTH, TWO THOUSAND THIRTEEN, ANY PERSON RESIDING IN
THIS STATE SHALL, UPON REQUEST, BE ISSUED A DISTINCTIVE "EXPLORE THE
COSMOS NEW YORK" LICENSE PLATE OF A DESIGN APPROVED BY THE COMMISSIONER,
COMMEMORATING THE LAUNCH OF THE LAST SPACE SHUTTLE MISSION. APPLICATION
FOR SAID LICENSE PLATE SHALL BE FILED WITH THE FORM AND DETAIL AS THE
COMMISSIONER SHALL PRESCRIBE.
2. A DISTINCTIVE PLATE ISSUED PURSUANT TO THIS SECTION SHALL BE ISSUED
IN THE SAME MANNER AS OTHER NUMBER PLATES UPON THE PAYMENT OF THE REGU-
LAR REGISTRATION FEE PRESCRIBED BY SECTION FOUR HUNDRED ONE OF THIS
ARTICLE, PROVIDED, HOWEVER, THAT AN ADDITIONAL ANNUAL SERVICE CHARGE OF
TWENTY-FIVE DOLLARS SHALL BE CHARGED FOR SUCH PLATE. SUCH ADDITIONAL
SERVICE CHARGE SHALL BE DEPOSITED PURSUANT TO SECTION FOUR HUNDRED
FOUR-OO OF THIS ARTICLE TO THE CREDIT OF THE DEPARTMENT OF MOTOR VEHI-
CLES DISTINCTIVE PLATE DEVELOPMENT FUND, ESTABLISHED BY SECTION NINETY-
FIVE-G OF THE STATE FINANCE LAW, AND SHALL BE USED FOR THE PRODUCTION,
DESIGN, ADVERTISING AND MARKETING OF DISTINCTIVE NUMBER PLATES;
PROVIDED, HOWEVER, THAT ADDITIONAL ANNUAL SERVICE CHARGES COLLECTED IN
EXCESS OF SIX THOUSAND DOLLARS SHALL BE DEPOSITED TO THE CREDIT OF THE
EXPLORE THE COSMOS NEW YORK FUND ESTABLISHED PURSUANT TO SECTION EIGHT-
Y-ONE OF THE STATE FINANCE LAW.
S 4. This act shall take effect immediately and shall expire and be
deemed repealed 8 years after such effective date.