S T A T E O F N E W Y O R K
________________________________________________________________________
2667
2015-2016 Regular Sessions
I N A S S E M B L Y
January 20, 2015
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Introduced by M. of A. TEDISCO -- Multi-Sponsored by -- M. of A. BUTLER,
FINCH, FITZPATRICK, KOLB, McDONOUGH, OAKS, SALADINO, ZEBROWSKI -- read
once and referred to the Committee on Ways and Means
AN ACT to amend the tax law and the state finance law, in relation to
providing for taxpayer gifts for the Helping Our Military in Emergen-
cies (HOME) fund and establishing such 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 209-I to
read as follows:
S 209-I. GIFT FOR HELPING OUR MILITARY IN EMERGENCIES (HOME). EFFEC-
TIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND
SIXTEEN, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE
SUPPORT OF THE HELPING OUR MILITARY IN EMERGENCIES (HOME) FUND. SUCH
CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE
THE AMOUNT OF THE STATE TAX OWED BY SUCH TAXPAYER. THE COMMISSIONER
SHALL INCLUDE SPACE ON THE CORPORATE 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 CREDIT-
ED TO THE HELPING OUR MILITARY IN EMERGENCIES (HOME) FUND AND SHALL BE
USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-I OF THE
STATE FINANCE LAW.
S 2. The tax law is amended by adding a new section 630-d to read as
follows:
S 630-D. GIFT FOR HELPING OUR MILITARY IN EMERGENCIES (HOME). EFFEC-
TIVE 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 HELPING OUR MILITARY IN EMERGENCIES (HOME) 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02660-01-5
A. 2667 2
CONTRIBUTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES
COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE HELPING OUR
MILITARY IN EMERGENCIES (HOME) FUND AND USED ONLY FOR THOSE PURPOSES
ENUMERATED IN SECTION EIGHTY-NINE-I OF THE STATE FINANCE LAW.
S 3. The state finance law is amended by adding a new section 89-i to
read as follows:
S 89-I. HELPING OUR MILITARY IN EMERGENCIES (HOME) FUND. 1. THERE IS
HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION
AND FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE
"HELPING OUR MILITARY IN EMERGENCIES (HOME) FUND".
2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT TO THE PROVISIONS OF SECTION TWO
HUNDRED NINE-I AND SECTION SIX HUNDRED THIRTY-D OF THE TAX LAW AND ALL
OTHER MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THERETO FROM ANY
OTHER FUND OR SOURCE PURSUANT TO LAW. NOTHING CONTAINED 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 BE EXPENDED ONLY TO HELP FAMILIES ENCOUNT-
ERING FINANCIAL EMERGENCIES WHILE THEIR LOVED ONES ARE SERVING IN A
COMBAT ZONE. AS USED IN THIS SECTION, "SERVICE IN A COMBAT ZONE" SHALL
MEAN MILITARY SERVICE IN AN AREA DESIGNATED BY THE PRESIDENT OF THE
UNITED STATES BY EXECUTIVE ORDER AS A COMBAT ZONE AT ANY TIME DURING THE
PERIOD DESIGNATED BY THE PRESIDENT BY EXECUTIVE ORDER AS, THE PERIOD OF
COMBATANT ACTIVITIES IN SUCH ZONE.
4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE ADJUTANT
GENERAL OF THE DIVISION OF MILITARY AND NAVAL AFFAIRS.
5. TO THE EXTENT PRACTICABLE, THE DIVISION OF MILITARY AND NAVAL
AFFAIRS SHALL ENSURE THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE
EXPENDED PRIOR TO THE END OF THAT FISCAL YEAR.
S 4. This act shall take effect immediately.