senate Bill S2004C

2013-2014 Legislative Session

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 13, 2014 print number 2004c
amend and recommit to investigations and government operations
Jan 22, 2014 print number 2004b
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
May 22, 2013 print number 2004a
amend and recommit to finance
Apr 16, 2013 reported and committed to finance
Jan 09, 2013 referred to investigations and government operations

Bill Amendments

Original
A
B
C (Active)
Original
A
B
C (Active)

Co-Sponsors

S2004 - Bill Details

See Assembly Version of this Bill:
A1169C
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§209-I & 630-d, Tax L; add §95-h, St Fin L
Versions Introduced in 2011-2012 Legislative Session:
S5393B, A7840B

S2004 - Bill Texts

view summary

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.

view sponsor memo
BILL NUMBER:S2004

TITLE OF BILL: An act to amend the tax law and the state finance law,
in relation to ALS (Amyotrophic Lateral Sclerosis) research and educa-
tion

SPECIFIC PROVISIONS: Provides for corporate finance tax and personal
income tax checkoffs for taxpayer gifts for ALS research and education.
This bill also establishes New York State ALS research and education
fund.

Section one amends the tax law by adding a new section to enable corpo-
rate taxpayers to make contributions to the ALS research and education
fund. This contribution can be made in any whole dollar amount, and
shall not reduce the amount of the state tax owed by the taxpayer. In
addition, this section mandates that all revenues collected be credited
to ALS research and education fund, as enumerated in the state finance
law.

Section 2 amends the law by adding a new section to enable personal
taxpayers to make -a contribution to the ALS research and education
fund. This contribution can be made in any whole dollar amount, and
shall not reduce the amount of the state tax owed by the taxpayer. In
addition, this section mandates that all revenues collected be credited
to ALS research and education fund, as enumerated in the state finance
law.

Section 3 amends the state law by establishing the "New York State ALS
research and education fund" in the joint custody of the commissioner of
taxation and finance and the controller. This section also provides that
all moneys of the fund shall be expended to provide grants to the Great-
er New York ALS Association, a not-far-profit incorporated for the
purpose of advancing and financing ALS research and education projects.

This section further requires the Comptroller to report by February
first of each year on the aggregate collections in the fund by source.
Also, the Greater New York ALS Association is required to publish an
annual report on or before February first which details the issuance of
grants, and financial statements as a condition of receiving grants from
the "New York State ALS research and education fund." Financial state-
ments included in this report must be audited by a nationally recognized
accounting firm.

Section 4 establishes the effective date.

JUSTIFICATION: The facts and statistics relating to ALS are startling:

o Amyotrophic lateral sclerosis (ALS), often referred to as Lou Gehrig's
Disease, is a progressive neurodegenerative disease that affects motor
neurons in the brain and the spinal cord. On average, one person with
ALS die within two to five years of diagnosis.

o In the one hundred fifty years since ALS was identified as a disease,
there is still no known cause, prevention, treatment or cure. Genetics,
toxic agents and stress are all suspected as possible causes of the
disease. However, further research is needed to determine whether any or
all of these factors are the cause of ALS and related disorders. It is
estimated that there are more than thirty thousand Americans who have
ALS and related disorders at any given time. Based on united states'
population studies, a little more than five thousand six hundred people
in the united States are diagnosed with ALS each year. Approximately
every ninety minutes, someone is diagnosed with ALS and every ninety
minutes, someone dies from ALS.

o Studies supported by the Department of veterans Affairs, Harvard
university and the Institute of Medicine among others repeatedly have
found that military veterans, regardless of branch or era of service,
are approximately twice as likely to die from Lou Gehrig's Disease as
those who have not served in the military. These findings were most
recently confirmed by a September 2009 study funded by the VA and the
National Institutes of Health. without funding for research projects,
opportunities to discover and deliver a treatment to veterans will leave
them - and all people living with the disease with no effective treat-
ment option. We need to fund vital research to ensure that our nation
continues to fight for our veterans just as they fought for us.

o Research has shown that coordinated and comprehensive community-based
clinical care provided within a multidisciplinary treatment program can
marginally extend life and improve the quality of life for persons with
ALS. The surge in the numbers of those persons affected by ALS, includ-
ing family caregivers, will place a severe strain on the state's already
challenged health, social services, geriatrics and other service deliv-
ery systems.

The addition of a check-off box on the Corporate and Personal Income Tax
forms will provide a convenient way for people to contribute to ALS
research and education.

PRIOR LEGISLATIVE HISTORY: 2011-2012 - S.5393-B -.Reported to Finance;
A.7840-B - Passed the Assembly

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None to the State.

EFFECTIVE DATE: Immediately.

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

                                  2004

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- 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
  ALS (Amyotrophic Lateral Sclerosis) research and education

  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  209-H  to
read as follows:
  S  209-H.  GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER JANUARY  FIRST,  TWO  THOUSAND  FOURTEEN,  A
TAXPAYER  IN  ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
THE NEW YORK STATE ALS  (AMYOTROPHIC  LATERAL  SCLEROSIS)  RESEARCH  AND
EDUCATION  FUND.  SUCH  CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT
AND SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX OWED BY SUCH  TAXPAYER.
THE  COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE 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 NEW YORK STATE ALS RESEARCH AND EDUCATION  FUND
AND  SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-
FIVE-H OF THE STATE FINANCE LAW.
  S 2. The tax law is amended by adding a new section 630-c to  read  as
follows:
  S  630-C.  GIFT FOR ALS RESEARCH AND EDUCATION.  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 ALS (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND  EDUCATION  FUND.
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02984-01-3

S. 2004                             2

TAXPAYER TO MAKE SUCH CONTRIBUTION.  NOTWITHSTANDING ANY OTHER PROVISION
OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED
TO  THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND AND USED ONLY FOR
THOSE  PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE STATE FINANCE
LAW.
  S 3. The state finance law is amended by adding a new section 95-h  to
read as follows:
  S  95-H.  NEW YORK STATE ALS RESEARCH AND EDUCATION 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 NEW
YORK STATE ALS (AMYOTROPHIC LATERAL SCLEROSIS)  RESEARCH  AND  EDUCATION
FUND.
  2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
PROVISIONS OF SECTIONS TWO HUNDRED NINE-H AND SIX  HUNDRED  THIRTY-C  OF
THE  TAX  LAW,  ALL  REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE
LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER-
ETO 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
DEPOSITING THEM INTO THE FUND ACCORDING TO LAW. ANY INTEREST RECEIVED BY
THE COMPTROLLER ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE  RETAINED  IN
AND BECOME PART OF SUCH FUND.
  3.  MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO THE
GREATER NEW YORK ALS ASSOCIATION, A  NOT-FOR-PROFIT  CORPORATION  ESTAB-
LISHED  IN THIS STATE WHICH IS INCORPORATED FOR THE PURPOSE OF ADVANCING
AND FINANCING ALS RESEARCH AND EDUCATION PROJECTS.
  4. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR,  THE  COMPTROLLER
SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
ER  OF  THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND CHAIR OF
THE ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED  BY
SOURCE  IN THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING THE
PRECEDING CALENDAR YEAR AS THE RESULT OF  REVENUE  DERIVED  PURSUANT  TO
SECTIONS  TWO HUNDRED NINE-H AND SIX HUNDRED THIRTY-C OF THE TAX LAW AND
FROM ALL OTHER SOURCES.
  5. AS A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE  GREATER  NEW
YORK  ALS ASSOCIATION SHALL AGREE TO ISSUE AND SHALL ISSUE, ON OR BEFORE
THE FIRST DAY OF FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT LIMITED
TO, FINANCIAL STATEMENTS, FINANCIAL REPORTS AND REPORTS ON THE  ISSUANCE
OF  GRANTS.  SUCH  REPORTS  SHALL  BE  DELIVERED TO THE GOVERNOR AND THE
CHAIRS OF THE SENATE FINANCE COMMITTEE AND THE ASSEMBLY WAYS  AND  MEANS
COMMITTEE AND SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC. SUCH FINANCIAL
STATEMENTS  AND  REPORTS  SHALL  BE  AUDITED  BY A NATIONALLY RECOGNIZED
ACCOUNTING FIRM.
  6. MONEYS SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW  YORK  ALS
ASSOCIATION  ON  THE  AUDIT  AND  WARRANT OF THE COMPTROLLER ON VOUCHERS
APPROVED BY THE COMPTROLLER.
  S 4. This act shall take effect immediately.

Co-Sponsors

S2004A - Bill Details

See Assembly Version of this Bill:
A1169C
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§209-I & 630-d, Tax L; add §95-h, St Fin L
Versions Introduced in 2011-2012 Legislative Session:
S5393B, A7840B

S2004A - Bill Texts

view summary

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.

view sponsor memo
BILL NUMBER:S2004A

TITLE OF BILL: An act to amend the tax law and the state finance law,
in relation to ALS (Amyotrophic Lateral Sclerosis) research and
education

SUMMARY OF PROVISIONS: Provides for corporate finance tax and
personal income tax checkoffs for taxpayer gifts for ALS research and
education. This bill also establishes New York State ALS research and
education fund.

Section one amends the tax law by adding a new section to enable
corporate taxpayers to make contributions to the ALS research and
education fund. This contribution can be made in any whole dollar
amount, and shall not reduce the amount of the state tax owed by the
taxpayer. In addition, this section mandates that all revenues
collected be credited to ALS research and education fund, as
enumerated in the state finance law.

Section 2 amends the law by adding a new section to enable personal
taxpayers to make a contribution to the ALS research and education
fund. This contribution can be made in any whole dollar amount, and
shall not reduce the amount of the state tax owed by the taxpayer. In
addition, this section mandates that all revenues collected be
credited to ALS research and education fund, as enumerated in the
state finance law.

Section 3 amends the state law by establishing the "New York State ALS
research and education fund" in the joint custody of the commissioner
of taxation and finance and the controller. This section also provides
that all moneys of the fund shall be expended to provide grants to the
Greater New York ALS Association, a not-for-profit incorporated for
the purpose of advancing and financing ALS research and education
projects.

This section further requires the Comptroller to report by February
first of each year on the aggregate collections in the fund by source.
Also, the Greater New York ALS Association is required to publish an
annual report on or before February first which details the issuance
of grants, and financial statements as a condition of receiving grants
from the "New York State ALS research and education fund." Financial
statements included in this report must be audited by a nationally
recognized accounting firm.

Section 4 establishes the effective date.

JUSTIFICATION: The facts and statistics relating to ALS are
startling:

o Amyotrophic lateral sclerosis (ALS), often referred to as Lou
Gehrig's Disease, is a progressive neurodegenerative disease that
affects motor neurons in the brain and the spinal cord. On average,
one person with ALS die within two to five years of diagnosis.

o In the one hundred fifty years since ALS was identified as a
disease, there is still no known cause, prevention, treatment or cure.
Genetics, toxic agents and stress are all suspected as possible causes


of the disease. However, further research is needed to determine
whether any or all of these factors are the cause of ALS and related
disorders. It is estimated that there are more than thirty thousand
Americans who have ALS and related disorders at any given time. Based
on united states' population studies, a little more than five thousand
six hundred people in the united States are diagnosed with ALS each
year. Approximately every ninety minutes, someone is diagnosed with
ALS and every ninety minutes, someone dies from ALS.

o Studies supported by the Department of veterans Affairs, Harvard
university and the Institute of Medicine among others repeatedly have
found that military veterans, regardless of branch or era of service,
are approximately twice as likely to die from Lou Gehrig's Disease as
those who have not served in the military. These findings were most
recently confirmed by a September 2009 study funded by the VA and the
National Institutes of Health. without funding for research projects,
opportunities to discover and deliver a treatment to veterans will
leave them - and all people living with the disease with no effective
treatment option. We need to fund vital research to ensure that our
nation continues to fight for our veterans just as they fought for us.

o Research has shown that coordinated and comprehensive
community-based clinical care provided within a multidisciplinary
treatment program can marginally extend life and improve the quality
of life for persons with ALS. The surge in the numbers of those
persons affected by ALS, including family caregivers, will place a
severe strain on the state's already challenged health, social
services, geriatrics and other service delivery systems.

The addition of a check-off box on the Corporate and Personal Income
Tax forms will provide a convenient way for people to contribute to
ALS research and education.

LEGISLATIVE HISTORY: 2011-2012 - S.5393-B - Reported to Finance;
A.7840-B - Passed the Assembly

FISCAL IMPLICATIONS: None to state.

EFFECTIVE DATE: This act shall take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2004--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  CARLUCCI,  LARKIN,  MONTGOMERY  -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations  and  Government  Operations -- reported favorably from
  said committee and committed to the Committee on Finance --  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
  ALS (Amyotrophic Lateral Sclerosis) research and education

  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 209-I to
read as follows:
  S 209-I. GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
YEAR  COMMENCING  ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND FOURTEEN, A
TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  SUPPORT  OF
THE  NEW  YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND
EDUCATION FUND. SUCH CONTRIBUTION SHALL BE IN ANY  WHOLE  DOLLAR  AMOUNT
AND  SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX OWED BY SUCH TAXPAYER.
THE COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE 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 NEW YORK STATE ALS RESEARCH AND EDUCATION FUND
AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION  NINETY-
FIVE-H OF THE STATE FINANCE LAW.
  S  2.  The tax law is amended by adding a new section 630-d to read as
follows:
  S 630-D. GIFT FOR ALS RESEARCH AND EDUCATION.  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  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION FUND.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02984-03-3

S. 2004--A                          2

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.  NOTWITHSTANDING ANY OTHER PROVISION
OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED
TO  THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND AND USED ONLY FOR
THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE STATE  FINANCE
LAW.
  S  3. The state finance law is amended by adding a new section 95-h to
read as follows:
  S 95-H. NEW YORK STATE ALS RESEARCH AND EDUCATION 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  NEW
YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION
FUND.
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
PROVISIONS  OF  SECTIONS  TWO HUNDRED NINE-I AND SIX HUNDRED THIRTY-D OF
THE TAX LAW, ALL REVENUES RECEIVED PURSUANT  TO  APPROPRIATIONS  BY  THE
LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER-
ETO 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
DEPOSITING THEM INTO THE FUND ACCORDING TO LAW. ANY INTEREST RECEIVED BY
THE  COMPTROLLER  ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE RETAINED IN
AND BECOME PART OF SUCH FUND.
  3. MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO  THE
GREATER  NEW  YORK  ALS ASSOCIATION, A NOT-FOR-PROFIT CORPORATION ESTAB-
LISHED IN THIS STATE WHICH IS INCORPORATED FOR THE PURPOSE OF  ADVANCING
AND FINANCING ALS RESEARCH AND EDUCATION PROJECTS.
  4.  ON  OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMPTROLLER
SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
ER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND  CHAIR  OF
THE  ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED BY
SOURCE IN THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING  THE
PRECEDING  CALENDAR  YEAR  AS  THE RESULT OF REVENUE DERIVED PURSUANT TO
SECTIONS TWO HUNDRED NINE-I AND SIX HUNDRED THIRTY-D OF THE TAX LAW  AND
FROM ALL OTHER SOURCES.
  5.  AS  A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE GREATER NEW
YORK ALS ASSOCIATION SHALL AGREE TO ISSUE AND SHALL ISSUE, ON OR  BEFORE
THE FIRST DAY OF FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT LIMITED
TO,  FINANCIAL STATEMENTS, FINANCIAL REPORTS AND REPORTS ON THE ISSUANCE
OF GRANTS. SUCH REPORTS SHALL BE  DELIVERED  TO  THE  GOVERNOR  AND  THE
CHAIRS  OF  THE SENATE FINANCE COMMITTEE AND THE ASSEMBLY WAYS AND MEANS
COMMITTEE AND SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC. SUCH FINANCIAL
STATEMENTS AND REPORTS SHALL  BE  AUDITED  BY  A  NATIONALLY  RECOGNIZED
ACCOUNTING FIRM.
  6.  MONEYS  SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW YORK ALS
ASSOCIATION ON THE AUDIT AND WARRANT  OF  THE  COMPTROLLER  ON  VOUCHERS
APPROVED BY THE COMPTROLLER.
  S 4. This act shall take effect immediately.

Co-Sponsors

S2004B - Bill Details

See Assembly Version of this Bill:
A1169C
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§209-I & 630-d, Tax L; add §95-h, St Fin L
Versions Introduced in 2011-2012 Legislative Session:
S5393B, A7840B

S2004B - Bill Texts

view summary

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.

view sponsor memo
BILL NUMBER:S2004B

TITLE OF BILL: An act to amend the tax law and the state finance law,
in relation to ALS (Amyotrophic Lateral Sclerosis) research and
education

PURPOSE:

Provides for corporate finance tax and personal income tax checkoffs
for taxpayer gifts for ALS research and education. This bill also
establishes New York State ALS research and education fund.

SUMMARY OF PROVISIONS:

Section one amends the tax law by adding a new section to enable
corporate taxpayers to make contributions to the ALS research and
education fund. This contribution can be made in any whole dollar
amount, and shall not reduce the amount of the state tax owed by the
taxpayer. In addition, this section mandates that all revenues
collected be credited to ALS research and education fund, as
enumerated in the state finance law.

Section 2 amends the Tax law by adding a new section to enable
personal taxpayers to make a contribution to the ALS research and
education fund. This contribution can be made in any whole dollar
amount, and shall not reduce the amount of the state tax owed by the
taxpayer. In addition, this section mandates that all revenues
collected be credited to ALS research and education fund, as
enumerated in the state finance law.

Section 3 amends the State Finance Law by establishing the "New York
State ALS research and education fund" in the joint custody of the
commissioner of taxation and finance and the controller. This section
also provides that all moneys of the fund shall be expended to provide
grants to the Greater New York ALS Association, a not-for-profit
incorporated for the purpose of advancing and financing ALS research
and education projects.

This section further requires the Comptroller to report by February
first of each year on the aggregate collections in the fund by source.
Also, the Greater New York ALS Association is required to publish an
annual report on or before February first which details the issuance
of grants, and financial statements as a condition of receiving grants
from the "New York State ALS research and education fund." Financial
statements included in this report must be audited by a nationally
recognized accounting firm.

Section 4 establishes the effective date.

JUSTIFICATION:

The facts and statistics relating to ALS are startling:

*Amyotrophic lateral sclerosis (ALS), often referred to as Lou
Gehrig's Disease, is a progressive neurodegenerative disease that
affects motor neurons in the brain and the spinal cord. On average,
one person with ALS die within two to five years of diagnosis.


*In the one hundred fifty years since ALS was identified as a disease,
there is still no known cause, prevention, treatment or cure,
Genetics, toxic agents and stress are all suspected as possible causes
of the disease. However, further research is needed to determine
whether any or all of these factors are the cause of ALS and related
disorders. It is estimated that there are more than thirty thousand
Americans who have ALS and related disorders at any given time. Based
on united states' population studies, a little more than five thousand
six hundred people in the united States are diagnosed with ALS each
year. Approximately every ninety minutes, someone is diagnosed with
ALS and every ninety minutes, someone dies from ALS.

*Studies supported by the Department of veterans Affairs, Harvard
university and the Institute of Medicine among others repeatedly have
found that military veterans, regardless of branch or era of service,
are approximately twice as likely to die from Lou Gehrig's Disease as
those who have not served in the military. These findings were most
recently confirmed by a September 2009 study funded by the VA and the
National Institutes of Health. without funding for research projects,
opportunities to discover and deliver a treatment to veterans will
leave them - and all people living with the disease with no effective
treatment option. We need to fund vital research to ensure that our
nation continues to fight for our veterans just as they fought for us.

*Research has shown that coordinated and comprehensive community-based
clinical care provided within a multidisciplinary treatment program
can marginally extend life and improve the quality of life for persons
with ALS. The surge in the numbers of those persons affected by ALS,
including family caregivers, will place a severe strain on the state's
already challenged health, social services, geriatrics and other
service delivery systems.

The addition of a check-off box on the Corporate and Personal Income
Tax forms will provide a convenient way for people to contribute to
ALS research and education.

LEGISLATIVE HISTORY:

2013: S.2004-A - Reported to Finance; A.1169-A - Passed Assembly
2011-2012: S.5393-B - Reported to Finance; A.7840-B - Passed the
Assembly

FISCAL IMPLICATIONS:

None to state.

EFFECTIVE DATE:

This act shall take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2004--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  CARLUCCI,  LARKIN,  MONTGOMERY  -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations  and  Government  Operations -- reported favorably from
  said committee and committed to the Committee on Finance --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee  -- 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
  ALS (Amyotrophic Lateral Sclerosis) research and education

  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  209-I  to
read as follows:
  S  209-I.  GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER  JANUARY  FIRST,  TWO  THOUSAND  FIFTEEN,  A
TAXPAYER  IN  ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
THE NEW YORK STATE ALS  (AMYOTROPHIC  LATERAL  SCLEROSIS)  RESEARCH  AND
EDUCATION  FUND.  SUCH  CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT
AND SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX OWED BY SUCH  TAXPAYER.
THE  COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE 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 NEW YORK STATE ALS RESEARCH AND EDUCATION  FUND
AND  SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-
FIVE-H OF THE STATE FINANCE LAW.
  S 2. The tax law is amended by adding a new section 630-d to  read  as
follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02984-04-4

S. 2004--B                          2

  S  630-D.  GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER JANUARY  FIRST,  TWO  THOUSAND  FIFTEEN,  AN
INDIVIDUAL  IN  ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE NEW YORK
STATE ALS (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND  EDUCATION  FUND.
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.  NOTWITHSTANDING ANY OTHER PROVISION
OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED
TO  THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND AND USED ONLY FOR
THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE STATE  FINANCE
LAW.
  S  3. The state finance law is amended by adding a new section 95-h to
read as follows:
  S 95-H. NEW YORK STATE ALS RESEARCH AND EDUCATION 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  NEW
YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION
FUND.
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
PROVISIONS  OF  SECTIONS  TWO HUNDRED NINE-I AND SIX HUNDRED THIRTY-D OF
THE TAX LAW, ALL REVENUES RECEIVED PURSUANT  TO  APPROPRIATIONS  BY  THE
LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER-
ETO 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
DEPOSITING THEM INTO THE FUND ACCORDING TO LAW. ANY INTEREST RECEIVED BY
THE  COMPTROLLER  ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE RETAINED IN
AND BECOME PART OF SUCH FUND.
  3. MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO  THE
GREATER  NEW  YORK  ALS ASSOCIATION, A NOT-FOR-PROFIT CORPORATION ESTAB-
LISHED IN THIS STATE WHICH IS INCORPORATED FOR THE PURPOSE OF  ADVANCING
AND FINANCING ALS RESEARCH AND EDUCATION PROJECTS.
  4.  ON  OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMPTROLLER
SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
ER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND  CHAIR  OF
THE  ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED BY
SOURCE IN THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING  THE
PRECEDING  CALENDAR  YEAR  AS  THE RESULT OF REVENUE DERIVED PURSUANT TO
SECTIONS TWO HUNDRED NINE-I AND SIX HUNDRED THIRTY-D OF THE TAX LAW  AND
FROM ALL OTHER SOURCES.
  5.  AS  A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE GREATER NEW
YORK ALS ASSOCIATION SHALL AGREE TO ISSUE AND SHALL ISSUE, ON OR  BEFORE
THE FIRST DAY OF FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT LIMITED
TO,  FINANCIAL STATEMENTS, FINANCIAL REPORTS AND REPORTS ON THE ISSUANCE
OF GRANTS. SUCH REPORTS SHALL BE  DELIVERED  TO  THE  GOVERNOR  AND  THE
CHAIRS  OF  THE SENATE FINANCE COMMITTEE AND THE ASSEMBLY WAYS AND MEANS
COMMITTEE AND SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC. SUCH FINANCIAL
STATEMENTS AND REPORTS SHALL  BE  AUDITED  BY  A  NATIONALLY  RECOGNIZED
ACCOUNTING FIRM.
  6.  MONEYS  SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW YORK ALS
ASSOCIATION ON THE AUDIT AND WARRANT  OF  THE  COMPTROLLER  ON  VOUCHERS
APPROVED BY THE COMPTROLLER.
  S 4. This act shall take effect immediately.

Co-Sponsors

S2004C (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A1169C
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§209-I & 630-d, Tax L; add §95-h, St Fin L
Versions Introduced in 2011-2012 Legislative Session:
S5393B, A7840B

S2004C (ACTIVE) - Bill Texts

view summary

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.

view sponsor memo
BILL NUMBER:S2004C

TITLE OF BILL: An act to amend the tax law and the state finance law,
in relation to ALS (Amyotrophic Lateral Sclerosis) research and
education

PURPOSE: Provides for corporate finance tax and personal income tax
checkoffs for taxpayer gifts for ALS research and education. This bill
also establishes New York State ALS research and education fund.

SUMMARY OF PROVISIONS:

Section one amends the tax law by adding a new section to enable
corporate taxpayers to make contributions to the ALS research and
education fund. This contribution can be made in any whole dollar
amount, and shall not reduce the amount of the state tax owed by the
taxpayer. In addition, this section mandates that all revenues
collected be credited to ALS research and education fund, as
enumerated in the state finance law.

Section 2 amends the law by adding a new section to enable personal
taxpayers to make a contribution to the ALS research and education
fund. This contribution can be made in any whole dollar amount, and
shall not reduce the amount of the state tax owed by the taxpayer. In
addition, this section mandates that all revenues collected be
credited to ALS research and education fund, as enumerated in the
state finance law.

Section 3 amends the state law by establishing the "New York State ALS
research and education fund" in the joint custody of the commissioner
of taxation and finance and the controller. This section also provides
that all moneys of the fund shall be expended to provide grants to the
Greater New York ALS Association and the ALS Association Upstate New
York Chapter, not-for-profit corporations incorporated for the purpose
of advancing and financing ALS research and education projects.

This section further requires the Comptroller to report by February
first of each year on the aggregate collections-in the fund by source.
Also, the Greater New York ALS Association and ALS Association Upstate
New York Chapter is required to publish an annual report on or before
February first which details the issuance of grants, and financial
statements as a condition of receiving grants from the "New York
State. ALS research and education fund." Financial statements included
in this report must be audited by a nationally recognized accounting
firm.

Section 4 establishes the effective date.

JUSTIFICATION: The facts and statistics relating to ALS are
startling:

* Amyotrophic lateral sclerosis (ALS), often referred to as Lou
Gehrig's Disease, is a progressive neurodegenerative disease that
affects motor neurons in the brain and the spinal cord On average, one
person with ALS die within two to five years of diagnosis.


* In the one hundred fifty years since ALS was identified as a
disease, there is still no known cause, prevention, treatment or cure.
Genetics, toxic agents and stress are all suspected as possible causes
of the disease. However, further research is needed to determine
whether any or all of these factors are the cause of ALS and related
disorders. It is estimated that there are more than thirty thousand
Americans who have ALS and related disorders at any given time. Based
on united states' population studies, a little more than five thousand
six hundred people in the united States are diagnosed with ALS each
year. Approximately every ninety minutes, someone is diagnosed with
ALS and every ninety minutes, someone dies from ALS.

* Studies supported by the Department of veterans Affairs, Harvard
university and the Institute of Medicine among others repeatedly have
found that military veterans, regardless of branch or era of service,
are approximately twice as likely to die from Lou Gehrig's Disease as
those who have not served in the military. These findings were most
recently confirmed by a September 2009 study funded by the VA and the
National Institutes of Health. without funding for research projects,
opportunities to discover and deliver a treatment to veterans will
leave them - and all people living with the disease with no effective
treatment option. We need to fund vital research to ensure that our
nation continues to fight for our veterans just as they fought for us.

* Research has shown that coordinated and comprehensive
community-based clinical care provided within a multidisciplinary
treatment program can marginally extend life and improve the quality
of life for persons with ALS. The surge in the numbers of those
persons affected by ALS, including family caregivers, will place a
severe strain on the state's already challenged health, social
services, geriatrics and other service delivery systems.

The addition of a check-off box on the Corporate and Personal Income
Tax forms will provide a convenient way for people to contribute to
ALS research and education.

LEGISLATIVE HISTORY: 2013: S.2004-A - Reported to Finance; A.1169-A -
Passed Assembly 2011-2012: S.5393-B - Reported to Finance; A.7840-B -
Passed the Assembly

FISCAL IMPLICATIONS: None to state.

EFFECTIVE DATE: This act shall take effect immediately.

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

                                 2004--C

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  CARLUCCI,  LARKIN,  MONTGOMERY  -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations  and  Government  Operations -- reported favorably from
  said committee and committed to the Committee on Finance --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee  -- 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 -- 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
  ALS (Amyotrophic Lateral Sclerosis) research and education

  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 209-I to
read as follows:
  S 209-I. GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
YEAR  COMMENCING  ON  OR  AFTER  JANUARY  FIRST, TWO THOUSAND FIFTEEN, A
TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  SUPPORT  OF
THE  NEW  YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND
EDUCATION FUND. SUCH CONTRIBUTION SHALL BE IN ANY  WHOLE  DOLLAR  AMOUNT
AND  SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX OWED BY SUCH TAXPAYER.
THE COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE 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 NEW YORK STATE ALS RESEARCH AND EDUCATION FUND
AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION  NINETY-
FIVE-H OF THE STATE FINANCE LAW.
  S  2.  The tax law is amended by adding a new section 630-d to read as
follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02984-07-4

S. 2004--C                          2

  S 630-D. GIFT FOR ALS RESEARCH AND EDUCATION.  EFFECTIVE FOR  ANY  TAX
YEAR  COMMENCING  ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND FIFTEEN, AN
INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  NEW  YORK
STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION FUND.
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.  NOTWITHSTANDING ANY OTHER PROVISION
OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED
TO  THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND AND USED ONLY FOR
THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE STATE  FINANCE
LAW.
  S  3. The state finance law is amended by adding a new section 95-h to
read as follows:
  S 95-H. NEW YORK STATE ALS RESEARCH AND EDUCATION 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  NEW
YORK  STATE  ALS  (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION
FUND.
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
PROVISIONS  OF  SECTIONS  TWO HUNDRED NINE-I AND SIX HUNDRED THIRTY-D OF
THE TAX LAW, ALL REVENUES RECEIVED PURSUANT  TO  APPROPRIATIONS  BY  THE
LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER-
ETO 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
DEPOSITING THEM INTO THE FUND ACCORDING TO LAW. ANY INTEREST RECEIVED BY
THE  COMPTROLLER  ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE RETAINED IN
AND BECOME PART OF SUCH FUND.
  3. MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO  THE
GREATER  NEW  YORK  ALS  ASSOCIATION AND THE ALS ASSOCIATION UPSTATE NEW
YORK CHAPTER, NOT-FOR-PROFIT  CORPORATIONS  ESTABLISHED  IN  THIS  STATE
WHICH  ARE  INCORPORATED  FOR THE PURPOSE OF ADVANCING AND FINANCING ALS
RESEARCH AND EDUCATION PROJECTS, PROVIDED THAT MONEYS OF THE FUND  SHALL
BE  EXPENDED  ONLY  IN SUPPORT OF THE GREATER NEW YORK ALS ASSOCIATION'S
ALSA CERTIFIED TREATMENT CENTERS OF EXCELLENCE LOCATED IN NEW YORK STATE
OR OTHERWISE IN SUPPORT OF THE GREATER NEW YORK ALS  ASSOCIATION'S  WORK
IN NEW YORK STATE.
  4.  ON  OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMPTROLLER
SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
ER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND  CHAIR  OF
THE  ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED BY
SOURCE IN THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING  THE
PRECEDING  CALENDAR  YEAR  AS  THE RESULT OF REVENUE DERIVED PURSUANT TO
SECTIONS TWO HUNDRED NINE-I AND SIX HUNDRED THIRTY-D OF THE TAX LAW  AND
FROM  ALL  OTHER SOURCES, AS WELL AS ALL DISBURSEMENTS FROM THE NEW YORK
STATE ALS RESEARCH AND EDUCATION  FUND  DURING  THE  PRECEDING  CALENDAR
YEAR.  THE COMPTROLLER SHALL EXPEND FUNDS IN THE YEAR IN WHICH THEY WERE
DONATED TO THE EXTENT PRACTICABLE. IN THE EVENT THAT ANY SUCH FUNDS WERE
NOT EXPENDED IN THE YEAR IN WHICH THEY  WERE  DONATED,  THE  COMPTROLLER
SHALL  PROVIDE  JUSTIFICATION,  ALONG WITH A REMEDIAL PLAN TO ENSURE THE
TIMELY AND EFFECTIVE USE OF THE FUNDS IN THE ANNUAL REPORT TO THE GOVER-
NOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE  ASSEMBLY,  CHAIR
OF THE SENATE FINANCE COMMITTEE AND CHAIR OF THE ASSEMBLY WAYS AND MEANS
COMMITTEE.

S. 2004--C                          3

  5.  AS  A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE GREATER NEW
YORK ALS ASSOCIATION AND THE ALS ASSOCIATION UPSTATE  NEW  YORK  CHAPTER
SHALL  AGREE  TO  ISSUE  AND  SHALL ISSUE, ON OR BEFORE THE FIRST DAY OF
FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT  LIMITED  TO,  FINANCIAL
STATEMENTS,  FINANCIAL  REPORTS  AND  REPORTS ON THE ISSUANCE OF GRANTS.
SUCH REPORTS SHALL BE DELIVERED TO THE GOVERNOR AND THE  CHAIRS  OF  THE
SENATE  FINANCE  COMMITTEE AND THE ASSEMBLY WAYS AND MEANS COMMITTEE AND
SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC.  SUCH  FINANCIAL  STATEMENTS
AND REPORTS SHALL BE AUDITED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM.
  6.  MONEYS  SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW YORK ALS
ASSOCIATION AND THE ALS  ASSOCIATION  UPSTATE  NEW  YORK  CHAPTER,  WITH
SIXTY-FIVE  PERCENT OF MONEYS IN THE FUND TO BE ALLOCATED TO THE GREATER
NEW YORK ALS ASSOCIATION AND THIRTY-FIVE PERCENT OF MONEYS IN  THE  FUND
TO  BE  ALLOCATED  TO THE ALS ASSOCIATION UPSTATE NEW YORK CHAPTER ON AN
ANNUAL BASIS, ON THE AUDIT AND WARRANT OF THE  COMPTROLLER  ON  VOUCHERS
APPROVED BY THE COMPTROLLER.
  S 4. This act shall take effect immediately.

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