S T A T E   O F   N E W   Y O R K
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                                 2242--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 22, 2015
                               ___________

Introduced by Sens. LARKIN, PANEPINTO -- read twice and ordered printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government Operations -- recommitted to the Committee on  Investi-
  gations  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 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 SEVENTEEN, AN INDIVIDUAL IN
ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE GIFTS TO FOOD BANKS FUND
FOR FINANCIAL SUPPORT FOR REGIONAL FOOD BANKS. 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  CONTRIB-
UTION. 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
JOINT  CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE STATE
COMPTROLLER 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 JOINT CUSTODY OF THE COMMISSIONER OF TAXA-
TION AND FINANCE AND THE STATE COMPTROLLER.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04758-03-6
              

S. 2242--A                          2

  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
OF  TAXATION  AND  FINANCE  PURSUANT  TO  THE  PROVISIONS OF SECTION SIX
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 STATE COMPTROLLER ON VOUCHERS APPROVED BY  THE  COMMISSIONER
OF  TEMPORARY  AND  DISABILITY ASSISTANCE. THE COMMISSIONER OF TEMPORARY
AND DISABILITY ASSISTANCE SHALL PROMULGATE RULES AND REGULATIONS  NECES-
SARY FOR THE DISTRIBUTION OF SUCH GRANTS.
  S 3. This act shall take effect immediately.