S T A T E O F N E W Y O R K
________________________________________________________________________
255--A
2015-2016 Regular Sessions
I N S E N A T E
(PREFILED)
January 7, 2015
___________
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-b to
read as follows:
S 629-B. GIFT FOR PRESERVING RELIGIOUS LANDMARKS. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN,
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 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 REVENUE COLLECTED PURSU-
ANT TO THIS SECTION SHALL BE CREDITED TO THE PRESERVING RELIGIOUS LAND-
MARKS FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINE-
TY-FIVE-I OF THE STATE FINANCE LAW.
S 2. The state finance law is amended by adding a new section 95-i to
read as follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00371-02-6
S. 255--A 2
S 95-I. 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-B 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-B 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.