S T A T E   O F   N E W   Y O R K
________________________________________________________________________
                                  7706
                            I N  S E N A T E
                              May 12, 2016
                               ___________
Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Finance
AN ACT to amend the state finance law and the tax law,  in  relation  to
  establishing the New York farm to school and school garden fund
  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
  Section 1. The state finance law is amended by adding  a  new  section
97-ff to read as follows:
  S  97-FF.  NEW YORK FARM TO SCHOOL AND SCHOOL GARDEN FUND. 1. THERE IS
HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND THE
COMMISSIONER OF TAXATION AND FINANCE A FUND TO BE KNOWN AS THE "NEW YORK
FARM TO SCHOOL AND SCHOOL GARDEN FUND".
  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 MONEYS APPROPRIATED,
CREDITED, OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE  PURSUANT
TO  LAW. NOTHING IN THIS SECTION SHALL PREVENT THE STATE FROM SOLICITING
AND 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. MONEYS OF THE FUND SHALL BE EXPENDED FOR THE PURPOSES OF ESTABLISH-
ING SCHOOL GARDENS AND PURCHASING EQUIPMENT AND EDUCATIONAL MATERIALS TO
PROMOTE STUDENTS' CONSUMPTION OF LOCAL PRODUCTS CONDUCTED IN COOPERATION
WITH THE DEPARTMENT OF AGRICULTURE AND MARKETS. SUCH DEPARTMENT SHALL BE
AUTHORIZED TO CREATE FURTHER CRITERIA AND  LIMITS  ON  SUCH  FUNDING  IF
NECESSARY. MONEYS SHALL BE PAID OUT OF THE FUND ON THE AUDIT AND WARRANT
OF  THE  STATE  COMPTROLLER  ON VOUCHERS APPROVED BY THE COMMISSIONER OF
AGRICULTURE AND MARKETS. ANY INTEREST RECEIVED  BY  THE  COMPTROLLER  ON
MONEYS  ON DEPOSIT IN THE NEW YORK FARM TO SCHOOL AND SCHOOL GARDEN FUND
SHALL BE RETAINED IN AND BECOME PART OF SUCH FUND.
  S 2. The tax law is amended by adding a new section 625-a to  read  as
follows:
  S  625-A. GIFT FOR THE NEW YORK FARM TO SCHOOL AND SCHOOL GARDEN FUND.
AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO  CONTRIBUTE  TO  THE  NEW
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              
             
                          
                                                                           LBD14984-01-6
S. 7706                             2
YORK  FARM  TO  SCHOOL  AND  SCHOOL GARDEN FUND TO HELP ESTABLISH SCHOOL
GARDENS AND PURCHASE EQUIPMENT  AND  EDUCATIONAL  MATERIALS  TO  PROMOTE
STUDENTS'  CONSUMPTION  OF  LOCAL PRODUCTS. THE 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  NEW  YORK  FARM  TO
SCHOOL  AND  SCHOOL GARDEN FUND AND USED ONLY FOR THOSE PURPOSES ENUMER-
ATED IN SECTION NINETY-SEVEN-FF OF THE STATE FINANCE LAW.
  S 3. This act shall take effect ninety days after it shall have become
a law.