Assembly Bill A6756

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

                                  6756

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             April 17, 2013
                               ___________

Introduced by M. of A. BARRON -- 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 FOURTEEN, AN INDIVID-
UAL IN ANY TAXABLE YEAR MAY ELECT  TO  CONTRIBUTE  TO  THE  AFTER-SCHOOL
ACTIVITY  FUND  FOR PURPOSES OF SUPPORTING FUNDING FOR ELIGIBLE EXTENDED
DAY ACTIVITIES 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:
  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08005-01-3
              

A. 6756                             2

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.