senate Bill S343A

2013-2014 Legislative Session

Establishes a gift for preserving religious landmarks on state income tax returns, and provides for grants to preserve certain inner-city houses of worship

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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
Jan 14, 2014 print number 343a
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)
Original
A (Active)

S343 - Bill Details

See Assembly Version of this Bill:
A8648
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §629-a, Tax L; add §95-h, St Fin L; add §14.11, Pks & Rec L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S63A
2009-2010: S3128A

S343 - Bill Texts

view summary

Establishes a gift for preserving religious landmarks option on state income tax returns; establishes the "preserving religious landmarks fund" into which all revenue from such gifts shall be deposited; monies shall be used to provide annual grants to religious organizations which occupy and use a historic, inner-city house of worship, for the preservation of such houses of worship.

view sponsor memo
BILL NUMBER:S343

TITLE OF BILL:
An act
to amend the tax law, in relation to establishing a gift for preserving
religious landmarks on personal income tax forms; to amend the state
finance law, in relation to establishing the preserving religious
landmarks fund; and to amend the parks, recreation and historic
preservation law, in relation to establishing a grant program to preserve
inner-city houses of worship

PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this legislation is to create a tax check off option
for a gift to preserve religious landmark buildings and to establish
a grant program to help maintain these prominent fixtures in the
communities.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Amends the Tax Law by adding a new section 629-a. Creates
the tax check off box to enable contributions to preserve religious
landmarks.

Section 2. Amends the state Finance Law by adding a new section 95-h.
Establishes the preserving religious landmarks fund in the joint
custody of the Commissioner of Taxation and Finance and the State
Comptroller.

Section 3. Amends the Parks, Recreation, and Historic Preservation Law
by adding a new section 14.11. Establishes the preservation of
religious landmarks grants.

Section 4.. Effective Date.

EXISTING LAW:
None.

JUSTIFICATION:
Thousands of historic urban houses of worship across the nation
-churches, synagogues, temples and mosques - are threatened by years
of deferred maintenance, financial disinvestment and, in rare
instances, soaring real estate values that make selling the property
an attractive proposition for shrinking congregations. Abandoning
these buildings would mean losing an irretrievable part of the
nation's cultural heritage that extends from before the Revolutionary
War to the modem Civil Rights Movement.

* The average inner-city congregation faces repairs in the range of $1
million to $2 million, an amount that greatly exceeds its fundraising
capacity;

* Fully 20% of all historic urban houses of worship in cities are
expected to suffer partial collapse or Worse in the next five years;

* These historic sacred places are not sustainable without a major
infusion of capital.


These landmark religious houses of worship have established themselves
as prominent fixtures in our communities. These places do more than
protect historic past - they also provide critical community services
to a population that extends far beyond their Congregations. They
provide roof for valuable community services such as senior citizen
assistance programs, homeless assistance programs, English language
learners adult education, youth, teen activities and education.
Though there is a growing public understanding of the critical roles
that faith-based organizations play in the cultural and social
fabric, these groups will be unable to offer social services and safe
havens to people in the state's most impoverished neighborhoods if
their buildings collapse piece by piece or in wholesale demolitions.
Many current grant programs do not allow religious landmarks to apply
for them. This bill would add an important program that would help to
save some decaying historical religious landmarks that lack funding
from other sources.

In addition, economic data from other states with similar tax benefits
for such programs, indicate that such programs accomplish significant
economic development and historic preservation benefits
simultaneously. Rehabilitation spending will stimulate construction
activity and job creation and has been proven to outperform the
economic benefits of new construction in local and regional economies.

This bill will give residents of this state the voluntary ability to
support these religious landmarks that are so essential to their
communities.

PRIOR LEGISLATIVE HISTORY:
2012: S.63-A - Amend and recommit to Investigations and Government
Operations
2011: S.63 - Defeated in Investigations and Government Operations/A.4831
- Referred to Ways and Means
2009-10: S.3128A - Reported and Committed to Finance/A.5056A
Reported to Ways and Means
2007-08: S.760 - Referred to Investigations and Government
Operations/A.6742 - Referred to Ways and Means
2005-06: S.5372 - Referred to Investigations and Government
Operations/A.8240 - Referred to Ways and Means

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately.

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

                                   343

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  DIAZ  --  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, in relation  to  establishing  a  gift  for
  preserving  religious landmarks on personal income tax forms; to amend
  the state finance law, in  relation  to  establishing  the  preserving
  religious  landmarks  fund;  and  to  amend  the parks, recreation and
  historic preservation law, in relation to establishing a grant program
  to preserve inner-city houses of worship

  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 629-a to
read as follows:
  S 629-A. GIFT FOR PRESERVING RELIGIOUS LANDMARKS.  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 PRESERVING
RELIGIOUS LANDMARKS FUND. 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  REVENUE  COLLECTED  PURSUANT  TO  THIS
SECTION SHALL BE CREDITED TO THE PRESERVING RELIGIOUS LANDMARKS FUND AND
USED  ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE
STATE FINANCE LAW.
  S 2. The state finance law is amended by adding a new section 95-h  to
read as follows:
  S 95-H. PRESERVING RELIGIOUS LANDMARKS FUND. 1. THERE IS HEREBY ESTAB-
LISHED  IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE
AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "PRESERVING
RELIGIOUS LANDMARKS FUND".

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00332-01-3

S. 343                              2

  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
PROVISIONS  OF  SECTION  SIX  HUNDRED  TWENTY-NINE-A OF THE TAX LAW, ALL
REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL
MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
OR  SOURCE  PURSUANT TO LAW. NO MONEYS CREDITED TO SUCH FUND PURSUANT TO
SECTION SIX HUNDRED TWENTY-NINE-A OF THE TAX  LAW  SHALL  BE  DEEMED  TO
AUTHORIZE  THE  REDUCTION OF THE AMOUNT OF MONIES OTHERWISE APPROPRIATED
TO THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION.
  3. THE MONIES OF THE FUND SHALL BE MADE AVAILABLE  TO  THE  OFFICE  OF
PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE PURPOSE OF PROVIDING
GRANTS  TO  RELIGIOUS  ORGANIZATIONS  FOR THE PRESERVATION OF INNER-CITY
HOUSES OF WORSHIP USED AND OCCUPIED BY SUCH  ORGANIZATIONS  PURSUANT  TO
SECTION 14.11 OF THE PARKS, RECREATION AND HISTORIC PRESERVATION LAW.
  4.  THE  MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT
OF THE STATE COMPTROLLER  ON  VOUCHERS  CERTIFIED  OR  APPROVED  BY  THE
COMMISSIONER  OF  PARKS,  RECREATION AND HISTORIC PRESERVATION, OR BY AN
OFFICER OR EMPLOYEE OF THE OFFICE  OF  PARKS,  RECREATION  AND  HISTORIC
PRESERVATION DESIGNATED BY SUCH COMMISSIONER.
  S 3. The parks, recreation and historic preservation law is amended by
adding a new section 14.11 to read as follows:
  S  14.11  PRESERVATION OF RELIGIOUS LANDMARKS GRANTS. THE OFFICE SHALL
DEVELOP, ESTABLISH AND IMPLEMENT A PROGRAM WHICH PROVIDES ANNUAL  GRANTS
TO  RELIGIOUS ORGANIZATIONS OCCUPYING AND UTILIZING HISTORIC, INNER-CITY
HOUSES OF WORSHIP, WHICH ARE NOT INCLUDED IN THE  NATIONAL  REGISTER  OR
STATE REGISTER OF HISTORIC PLACES. SUCH GRANTS SHALL BE USED TO RESTORE,
REHABILITATE  AND  PRESERVE SUCH HOUSES OF WORSHIP WHICH SERVE AS IMPOR-
TANT ICONS TO THE COMMUNITIES IN WHICH THEY ARE LOCATED.
  S 4. This act shall take effect immediately.

S343A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A8648
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §629-a, Tax L; add §95-h, St Fin L; add §14.11, Pks & Rec L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S63A
2009-2010: S3128A

S343A (ACTIVE) - Bill Texts

view summary

Establishes a gift for preserving religious landmarks option on state income tax returns; establishes the "preserving religious landmarks fund" into which all revenue from such gifts shall be deposited; monies shall be used to provide annual grants to religious organizations which occupy and use a historic, inner-city house of worship, for the preservation of such houses of worship.

view sponsor memo
BILL NUMBER:S343A

TITLE OF BILL: An act to amend the tax law, in relation to establishing
a gift for preserving religious landmarks on personal income tax forms;
to amend the state finance law, in relation to establishing the preserv-
ing religious landmarks fund; and to amend the parks, recreation and
historic preservation law, in relation to establishing a grant program
to preserve inner-city houses of worship

PURPOSE OR GENERAL IDEA OF BILL: The purpose of this legislation is to
create a tax check off option for a gift to preserve religious landmark
buildings and to establish a grant program to help maintain these promi-
nent fixtures in the communities.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Amends the Tax Law by adding a new section 629-a. Creates the
tax check off box to enable contributions to preserve religious land-
marks.

Section 2. Amends the state Finance Law by adding a new section 95.h.
Establishes the preserving religious landmarks fund in the joint custody
of the Commissioner of Taxation and Finance and the State Comptroller,

Section 3. Amends the Parks, Recreation, and Historic Preservation Law
by adding a new section 14.11. Establishes the preservation of religious
landmarks grants.

Section 4. Effective Date

EXISTING LAW: None

JUSTIFICATION: Thousands of historic urban houses of worship across the
nation -churches, synagogues, temples and mosques - are threatened by
years of deferred maintenance, financial disinvestment and, in rare
instances, soaring real estate values that make selling the property an
attractive proposition for shrinking congregations. Abandoning these
buildings would mean losing an irretrievable part of the nation's
cultural heritage that extends from before the Revolutionary War to the
modern Civil Rights Movement.

* The average inner-city congregation faces repairs in the range of $1
million to $2 million, an amount that greatly exceeds its fundraising
capacity;

* Fully 20% of all historic urban houses of worship in cities are
expected to suffer partial collapse or Worse in the next five years;

* These historic sacred places are not sustainable without a major
infusion of capital.

These landmark religious houses of worship have established themselves
as prominent fixtures in our communities. These places do more than
protect historic past - they also provide critical community services to
a population that extends far beyond their Congregations. They provide
roof for valuable community services such as senior citizen assistance
programs, homeless assistance programs, English language learners adult
education, youth, teen activities and education. Though there is a
growing public understanding of the ethical roles that faith-based
organizations play in the cultural and social fabric, these groups will
be unable to offer social services and safe havens to people in the
state's most impoverished neighborhoods if their buildings collapse
piece by piece or in wholesale demolitions. Many current grant programs
do not allow religious landmarks to apply for them. This bill would aid
an important program that would help to save some decaying historical
religious landmarks that lack funding from other sources.

In addition, economic data from other states with similar tax benefits
for such programs, indicate that such programs accomplish significant
economic development and historic preservation benefits simultaneously.
Rehabilitation spending will stimulate construction activity and job
creation and has been proven to out perform the economic benefits of new
construction in local and regional economies.

This bill will give residents of this state the voluntary ability to
support these religious landmarks that are so essential to their commu-
nities.

PRIOR LEGISLATIVE HISTORY: 2013: S.343- Referred to Investigations &
Government Operations 2012: S.63-A - Amend and recommit to Investi-
gations and Government Operations. 2011: S.63- Defeated in Investi-
gations and Government Operations/A 4831 - Referred to Ways and Means
2009-10: S.3128A - Reported and Committed to Finance/A.5056A Reported to
Ways and Means 2007-08: S.760 - Referred to Investigations and Govern-
ment Operations/A.6742 - Referred to Ways and Means 2005-06: S.5372 -
Referred to Investigations and Government Operations/A.8240 - Referred
to Ways and Means

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: Immediately.

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

                                 343--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  DIAZ  --  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, in relation to establishing a gift for
  preserving religious landmarks on personal income tax forms; to  amend
  the  state  finance  law,  in  relation to establishing the preserving
  religious landmarks fund; and  to  amend  the  parks,  recreation  and
  historic preservation law, in relation to establishing a grant program
  to preserve inner-city houses of worship

  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  629-a  to
read as follows:
  S  629-A.  GIFT  FOR PRESERVING RELIGIOUS LANDMARKS. 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 PRESERVING
RELIGIOUS LANDMARKS FUND. 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  REVENUE  COLLECTED  PURSUANT  TO  THIS
SECTION SHALL BE CREDITED TO THE PRESERVING RELIGIOUS LANDMARKS FUND AND
USED  ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE
STATE FINANCE LAW.
  S 2. The state finance law is amended by adding a new section 95-h  to
read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00332-02-4

S. 343--A                           2

  S 95-H. PRESERVING RELIGIOUS LANDMARKS FUND. 1. THERE IS HEREBY ESTAB-
LISHED  IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE
AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "PRESERVING
RELIGIOUS LANDMARKS FUND".
  2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
PROVISIONS OF SECTION SIX HUNDRED TWENTY-NINE-A  OF  THE  TAX  LAW,  ALL
REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL
MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
OR  SOURCE  PURSUANT TO LAW. NO MONEYS CREDITED TO SUCH FUND PURSUANT TO
SECTION SIX HUNDRED TWENTY-NINE-A OF THE TAX  LAW  SHALL  BE  DEEMED  TO
AUTHORIZE  THE  REDUCTION OF THE AMOUNT OF MONIES OTHERWISE APPROPRIATED
TO THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION.
  3. THE MONIES OF THE FUND SHALL BE MADE AVAILABLE  TO  THE  OFFICE  OF
PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE PURPOSE OF PROVIDING
GRANTS  TO  RELIGIOUS  ORGANIZATIONS  FOR THE PRESERVATION OF INNER-CITY
HOUSES OF WORSHIP USED AND OCCUPIED BY SUCH  ORGANIZATIONS  PURSUANT  TO
SECTION 14.11 OF THE PARKS, RECREATION AND HISTORIC PRESERVATION LAW.
  4.  THE  MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT
OF THE STATE COMPTROLLER  ON  VOUCHERS  CERTIFIED  OR  APPROVED  BY  THE
COMMISSIONER  OF  PARKS,  RECREATION AND HISTORIC PRESERVATION, OR BY AN
OFFICER OR EMPLOYEE OF THE OFFICE  OF  PARKS,  RECREATION  AND  HISTORIC
PRESERVATION DESIGNATED BY SUCH COMMISSIONER.
  S 3. The parks, recreation and historic preservation law is amended by
adding a new section 14.11 to read as follows:
  S  14.11  PRESERVATION OF RELIGIOUS LANDMARKS GRANTS. THE OFFICE SHALL
DEVELOP, ESTABLISH AND IMPLEMENT A PROGRAM WHICH PROVIDES ANNUAL  GRANTS
TO  RELIGIOUS ORGANIZATIONS OCCUPYING AND UTILIZING HISTORIC, INNER-CITY
HOUSES OF WORSHIP, WHICH ARE NOT INCLUDED IN THE  NATIONAL  REGISTER  OR
STATE REGISTER OF HISTORIC PLACES. SUCH GRANTS SHALL BE USED TO RESTORE,
REHABILITATE  AND  PRESERVE SUCH HOUSES OF WORSHIP WHICH SERVE AS IMPOR-
TANT ICONS TO THE COMMUNITIES IN WHICH THEY ARE LOCATED.
  S 4. This act shall take effect immediately.

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