S T A T E O F N E W Y O R K
________________________________________________________________________
6328
2015-2016 Regular Sessions
I N A S S E M B L Y
March 20, 2015
___________
Introduced by M. of A. SOLAGES -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to providing for the inclusion
of a check off box on personal income tax return forms for the purpose
of making a gift to the William B. Hoyt Memorial children and family
trust fund
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 630-d to
read as follows:
S 630-D. GIFT FOR THE WILLIAM B. HOYT MEMORIAL CHILDREN AND FAMILY
TRUST FUND. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY
FIRST, TWO THOUSAND SIXTEEN, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT
TO CONTRIBUTE TO THE WILLIAM B. HOYT MEMORIAL CHILDREN AND FAMILY TRUST
FUND ESTABLISHED PURSUANT TO SECTION FOUR HUNDRED EIGHTY-ONE-F OF THE
SOCIAL SERVICES 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 TAX COMMISSION SHALL INCLUDE SPACE ON THE PERSONAL INCOME
TAX RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTAND-
ING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS
SECTION SHALL BE CREDITED TO THE WILLIAM B. HOYT MEMORIAL CHILDREN AND
FAMILY TRUST FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN ARTICLE
TEN-A OF THE SOCIAL SERVICES LAW.
S 2. This act shall take effect immediately and shall apply to all tax
years commencing on and after January 1, 2016.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09916-01-5