S T A T E   O F   N E W   Y O R K
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                                 7097--A
                                                        Cal. No. 339

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               May 1, 2013
                               ___________

Introduced  by M. of A. MAGEE, MARKEY, CLARK -- Multi-Sponsored by -- M.
  of A. GLICK, MORELLE, PERRY, SWEENEY -- read once and referred to  the
  Committee  on  Ways  and Means -- advanced to a third reading, amended
  and ordered reprinted, retaining its place on the order of third read-
  ing

AN ACT to amend the tax law and the state finance law,  in  relation  to
  authorizing a tax check-off for gifts to food banks

  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  625-a  to
read as follows:
  S  625-A. GIFTS TO FOOD BANKS. EFFECTIVE FOR ANY TAXABLE YEAR COMMENC-
ING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN,  AN  INDIVIDUAL  IN
ANY  TAXABLE  YEAR  MAY  ELECT  TO CONTRIBUTE TO THE STATE GIFTS TO FOOD
BANKS FUND FOR FINANCIAL SUPPORT FOR REGIONAL FOOD BANKS. SUCH  CONTRIB-
UTION  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
GIFTS TO FOOD BANKS FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED  IN
SECTION EIGHTY-TWO OF THE STATE FINANCE LAW.
  S  2.  The  state finance law is amended by adding a new section 82 to
read as follows:
  S 82. GIFTS TO FOOD BANKS FUND. 1. THERE IS HEREBY ESTABLISHED IN  THE
SOLE  CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE A SPECIAL FUND
TO BE KNOWN AS THE "GIFTS TO FOOD BANKS FUND". MONIES IN THE FUND  SHALL
BE  KEPT  SEPARATE  FROM AND NOT COMMINGLED WITH OTHER FUNDS HELD IN THE
SOLE CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE.
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
OF  TAXATION  AND  FINANCE  PURSUANT  TO  THE  PROVISIONS OF SECTION SIX

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

                                                           LBD04216-03-4

A. 7097--A                          2

HUNDRED TWENTY-FIVE-A OF THE TAX LAW AND ALL OTHER  MONEY  APPROPRIATED,
CREDITED,  OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT
TO LAW. NOTHING 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.
  3. MONIES OF THE FUND SHALL, AFTER APPROPRIATION BY  THE  LEGISLATURE,
BE  MADE  AVAILABLE TO THE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE
FOR GRANTS TO REGIONAL FOOD BANKS, ORGANIZED TO SERVE  SPECIFIC  REGIONS
OF  THE STATE, THAT GENERALLY COLLECT AND REDISTRIBUTE FOOD DONATIONS TO
ORGANIZATIONS SERVING PERSONS IN NEED. MONIES SHALL BE PAYABLE FROM  THE
FUND BY THE COMMISSIONER OF TAXATION AND FINANCE ON VOUCHERS APPROVED BY
THE COMMISSIONER OF TEMPORARY AND DISABILITY ASSISTANCE. THE COMMISSION-
ER  OF  TEMPORARY  AND  DISABILITY ASSISTANCE SHALL PROMULGATE RULES AND
REGULATIONS NECESSARY FOR THE DISTRIBUTION OF SUCH GRANTS.
  S 3. This act shall take effect immediately.