S T A T E   O F   N E W   Y O R K
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                                  8648

                          I N  A S S E M B L Y

                            January 30, 2014
                               ___________

Introduced  by  M.  of  A.  CRESPO,  SEPULVEDA,  MOYA, RAMOS, RODRIGUEZ,
  RIVERA, ARROYO, ROSA, PICHARDO, DAVILA -- read once  and  referred  to
  the Committee on Ways and Means

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:
  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

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

                                                           LBD00332-03-4

A. 8648                             2

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.