S T A T E O F N E W Y O R K
________________________________________________________________________
1774
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. ORTIZ, JAFFEE, COLTON, CLARK, HOOPER, MAGNARELLI,
GABRYSZAK, ABBATE, TITONE, CUSICK, CASTRO -- Multi-Sponsored by -- M.
of A. BOYLAND, COOK, GOTTFRIED, GUNTHER, JACOBS, V. LOPEZ, PERRY,
SCHIMEL, SWEENEY, WEISENBERG -- read once and referred to the Commit-
tee on Veterans' Affairs
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 FOURTEEN, 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.
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-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01145-01-3
A. 1774 2
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.