NY State Senate Bill 2013-S1608A

Senate Bill S1608A

2013-2014 Legislative Session

Allows taxpayers to contribute to the tuition assistance program on personal income tax forms

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 10, 2014	print number 1608a
Feb 10, 2014	amend and recommit to investigations and government operations
Jan 08, 2014	referred to investigations and government operations
Jan 09, 2013	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2013-S1608 - Details

See Assembly Version of this Bill:: A1034
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add Art 22 Part 2 §630-d, Tax L; add §81, St Fin L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2456, A10070
2011-2012: S1050, A2588
2015-2016: S558, A7003
2017-2018: S2241, A779
2019-2020: S4898, A3257
2021-2022: A6843
2023-2024: A1719

2013-S1608 - Summary

Allows taxpayers to contribute to the tuition assistance program fund on personal income tax forms; establishes the gifts to the tuition assistance program fund.

2013-S1608 - Sponsor Memo

                                BILL NUMBER:S1608

TITLE OF BILL:
An act
to amend the tax law and the state finance law, in relation to allowing
taxpayers to contribute to the tuition assistance program on personal
income tax returns

PURPOSE:
To create a pathway for New York State taxpayers to make a
contribution through their income tax returns to the tuition
assistance program (TAP).

SUMMARY OF PROVISIONS:

Section 1. Part 2 of article 22 of the tax law is amended by adding a
new section 630-c. This Section would allow for a contribution to
(TAP) and amend the New York State tax forms fox such a contribution.

Section 2 of the bill adds a new section 81 to allow for the New York
State Comptroller to set up a special fund for TAP contributions and
be delivered to the Education Department.

EXISTING LAW: Not applicable.

JUSTIFICATION:

The Tuition Assistance Program is a valuable necessity to our students
in New York State. Allowing for New York State taxpayers and
residents the ability to contribute to this fund would strengthen its
own revenue as well as the New York State Budget. In a time where
education is fragile but so badly depended on, now is not the time to
cut our educational programs. Studies show that our student's
bachelor degrees now have the equivalency of what a high school
diploma did 25 years ago. Our Higher Education programs should be
first and foremost. This bill would give all New York taxpayers the
chance to join in making New York education a priority.

LEGISLATIVE HISTORY:
2011-12: S.1050A/A2588A - Referred to Investigations & Gov't Ops
2010: S.2456A - investigations & Government Operations
2008: S.4528
2006: S.640

FISCAL IMPLICATIONS:
It is estimated that there would be a minimal administrative cost to
the New York State Department of Taxation and Finance.

LOCAL FISCAL IMPLICATIONS: Not applicable.

EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.

2013-S1608 - Bill Text download pdf

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

                                  1608

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  PARKER -- 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
  allowing  taxpayers to contribute to the tuition assistance program on
  personal income tax returns

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Part 2 of article 22 of the tax law is amended by adding a
new section 630-c to read as follows:
  S 630-C. GIFTS TO THE TUITION ASSISTANCE PROGRAM.  EFFECTIVE  FOR  ANY
TAXABLE YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN,
AN  INDIVIDUAL  IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE GIFTS
TO THE TUITION ASSISTANCE PROGRAM FUND ESTABLISHED IN SECTION EIGHTY-ONE
OF THE STATE FINANCE LAW. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR
AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY  SUCH  INDI-
VIDUAL.  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 THE TUITION ASSISTANCE PROGRAM
FUND; USED IN ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING  UNDER  THE
TUITION  ASSISTANCE PROGRAM; AND USED FOR ONLY THOSE PURPOSES ENUMERATED
IN SECTION SIX HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
  S 2. The state finance law is amended by adding a new  section  81  to
read as follows:
  S 81. GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND. 1. THERE IS HEREBY
ESTABLISHED  IN  THE  JOINT  CUSTODY  OF  THE  STATE COMPTROLLER AND THE
COMMISSIONER OF TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN  AS  THE
GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02778-01-3

S. 1608                             2

  2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE DEPARTMENT OF
TAXATION AND FINANCE FROM GIFTS TO THE TUITION ASSISTANCE PROGRAM PURSU-
ANT TO SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW.
  3.  MONEYS IN SUCH FUND SHALL BE KEPT SEPARATELY FROM AND SHALL NOT BE
COMMINGLED WITH ANY OTHER MONEYS IN  THE  CUSTODY  OF  THE  STATE  COMP-
TROLLER.
  4.  SUCH  MONEYS,  AFTER  APPROPRIATION  BY  THE LEGISLATURE, SHALL BE
AVAILABLE TO THE PRESIDENT  OF  THE  NEW  YORK  STATE  HIGHER  EDUCATION
SERVICES  CORPORATION FOR THE DISTRIBUTION OF TUITION ASSISTANCE PROGRAM
AWARDS.   NOTWITHSTANDING ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUES
COLLECTED  PURSUANT TO SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW SHALL
BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND, USED IN
ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE TUITION ASSIST-
ANCE PROGRAM AND USED FOR ONLY THOSE PURPOSES ENUMERATED IN SECTION  SIX
HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
  5. THE MONEYS IN SUCH FUND SHALL BE APPROPRIATED AND PAID OUT ON AUDIT
AND  WARRANT OF THE COMPTROLLER ON THE CERTIFICATION OF THE COMMISSIONER
OF EDUCATION OR SUCH OTHER OFFICER OR EMPLOYEE OR OFFICERS OR  EMPLOYEES
AS  SUCH  COMPTROLLER AND SUCH COMMISSIONER SHALL AUTHORIZE TO MAKE SUCH
REQUISITIONS.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
taxable years occurring on or after such date.

2013-S1608A (ACTIVE) - Details

See Assembly Version of this Bill:: A1034
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add Art 22 Part 2 §630-d, Tax L; add §81, St Fin L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2456, A10070
2011-2012: S1050, A2588
2015-2016: S558, A7003
2017-2018: S2241, A779
2019-2020: S4898, A3257
2021-2022: A6843
2023-2024: A1719

2013-S1608A (ACTIVE) - Summary

Allows taxpayers to contribute to the tuition assistance program fund on personal income tax forms; establishes the gifts to the tuition assistance program fund.

2013-S1608A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1608A

TITLE OF BILL:  An act to amend the tax law and the state finance law,
in relation to allowing taxpayers to contribute to the tuition
assistance program on personal income tax returns

PURPOSE:

To create a pathway for New York State taxpayers to make a
contribution through their income tax returns to the tuition
assistance program (TAP).

SUMMARY OF PROVISIONS:

Section 1. Part 2 of article 22 of the tax law is amended by adding a
new section 630-d This Section would allow for a contribution to (TAP)
and amend the New York State tax forms fox such a contribution.

Section 2 of the bill adds a new section 81 to allow fox the New York
State Comptroller to set up a special fund for TAP contributions and
be delivered to the Education Department.

EXISTING LAW:

Not applicable.

JUSTIFICATION:

The Tuition Assistance Program is a valuable necessity to our students
in New York State. Allowing for New York State taxpayers and residents
the ability to contribute to this fund would strengthen its own
revenue as well as the New York State Budget. In a time where
education is fragile but so badly depended on, now is not the time to
cut our educational programs. Studies show that our student's bachelor
degrees now have the equivalency of what a high school diploma did 25
years ago. Our Higher Education programs should be first and foremost.
This bill would give all New York taxpayers the chance to join in
making New York education a priority.

LEGISLATIVE HISTORY:

2011-12: S.1050A/A2588A - Referred to Investigations & Gov't Ops
2010: S.2456A - investigations & Government Operations
2008: S.4528
2006: S.640

FISCAL IMPLICATIONS:

It is estimated that there would be a minimal administrative cost to
the New York State Department of Taxation and Finance.

LOCAL FISCAL IMPLICATIONS:

Not applicable.

EFFECTIVE DATE:


This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.

2013-S1608A (ACTIVE) - Bill Text download pdf

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

                                 1608--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  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
  allowing taxpayers to contribute to the tuition assistance program  on
  personal income tax returns

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Part 2 of article 22 of the tax law is amended by adding  a
new section 630-d to read as follows:
  S  630-D.  GIFTS  TO THE TUITION ASSISTANCE PROGRAM. EFFECTIVE FOR ANY
TAXABLE YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN,
AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO  THE  GIFTS
TO THE TUITION ASSISTANCE PROGRAM FUND ESTABLISHED IN SECTION EIGHTY-ONE
OF THE STATE FINANCE LAW. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR
AMOUNT  AND  SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH INDI-
VIDUAL. 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 THE TUITION ASSISTANCE PROGRAM
FUND;  USED  IN ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE
TUITION ASSISTANCE PROGRAM; AND USED FOR ONLY THOSE PURPOSES  ENUMERATED
IN SECTION SIX HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
  S  2.  The  state finance law is amended by adding a new section 81 to
read as follows:
  S 81. GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND. 1. THERE IS HEREBY
ESTABLISHED IN THE JOINT  CUSTODY  OF  THE  STATE  COMPTROLLER  AND  THE

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

                                                           LBD02778-02-4

S. 1608--A                          2

COMMISSIONER  OF  TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN AS THE
GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND.
  2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE DEPARTMENT OF
TAXATION AND FINANCE FROM GIFTS TO THE TUITION ASSISTANCE PROGRAM PURSU-
ANT TO SECTION SIX HUNDRED THIRTY-D OF THE TAX LAW.
  3.  MONEYS IN SUCH FUND SHALL BE KEPT SEPARATELY FROM AND SHALL NOT BE
COMMINGLED WITH ANY OTHER MONEYS IN  THE  CUSTODY  OF  THE  STATE  COMP-
TROLLER.
  4.  SUCH  MONEYS,  AFTER  APPROPRIATION  BY  THE LEGISLATURE, SHALL BE
AVAILABLE TO THE PRESIDENT  OF  THE  NEW  YORK  STATE  HIGHER  EDUCATION
SERVICES  CORPORATION FOR THE DISTRIBUTION OF TUITION ASSISTANCE PROGRAM
AWARDS.   NOTWITHSTANDING ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUES
COLLECTED  PURSUANT TO SECTION SIX HUNDRED THIRTY-D OF THE TAX LAW SHALL
BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND, USED IN
ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE TUITION ASSIST-
ANCE PROGRAM AND USED FOR ONLY THOSE PURPOSES ENUMERATED IN SECTION  SIX
HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
  5. THE MONEYS IN SUCH FUND SHALL BE APPROPRIATED AND PAID OUT ON AUDIT
AND  WARRANT OF THE COMPTROLLER ON THE CERTIFICATION OF THE COMMISSIONER
OF EDUCATION OR SUCH OTHER OFFICER OR EMPLOYEE OR OFFICERS OR  EMPLOYEES
AS  SUCH  COMPTROLLER AND SUCH COMMISSIONER SHALL AUTHORIZE TO MAKE SUCH
REQUISITIONS.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
taxable years occurring on or after such date.

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