S T A T E O F N E W Y O R K
________________________________________________________________________
S. 4362--A A. 5575--A
Cal. No. 396
2017-2018 Regular Sessions
S E N A T E - A S S E M B L Y
February 10, 2017
___________
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government 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
IN ASSEMBLY -- Introduced by M. of A. ENGLEBRIGHT, PERRY -- Multi-Spon-
sored by -- M. of A. GOODELL -- read once and referred to the Commit-
tee on Ways and Means -- ordered to a third reading, amended and
ordered reprinted, retaining its place on the order of third reading
AN ACT to amend the tax law and the state finance law, in relation to
establishing a gift for home delivered meals for seniors on the busi-
ness franchise and personal income tax forms and establishing the
senior wellness in nutrition 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-L to
read as follows:
§ 209-L. GIFT FOR HOME DELIVERED MEALS FOR SENIORS. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND EIGHTEEN, A
TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
THE SENIOR WELLNESS IN NUTRITION FUND FOR THE PURPOSE OF PROVIDING HOME
DELIVERED MEALS TO SENIORS. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE
DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH
TAXPAYER. THE COMMISSIONER SHALL INCLUDE SPACE ON THE BUSINESS FRANCHISE
INCOME TAX RETURN, ENTITLED "MEALS ON WHEELS FOR SENIORS", 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 SENIOR WELLNESS IN NUTRITION FUND AND SHALL ONLY BE USED FOR
THOSE PURPOSES ENUMERATED IN SECTION NINETY-ONE-G OF THE STATE FINANCE
LAW.
§ 2. The tax law is amended by adding a new section 626-a to read as
follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03855-02-8
S. 4362--A 2 A. 5575--A
§ 626-A. GIFT FOR HOME DELIVERED MEALS FOR SENIORS. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND EIGHTEEN, AN
INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
THE SENIOR WELLNESS IN NUTRITION FUND FOR THE PURPOSE OF PROVIDING HOME
DELIVERED MEALS TO SENIORS. 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, ENTITLED "MEALS ON WHEELS FOR SENIORS", TO ENABLE A TAXPAYER
TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW,
ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE
SENIOR WELLNESS IN NUTRITION FUND AND USED ONLY FOR THE PURPOSES ENUMER-
ATED IN SECTION NINETY-ONE-G OF THE STATE FINANCE LAW.
§ 3. The state finance law is amended by adding a new section 91-g to
read as follows:
§ 91-G. SENIOR WELLNESS IN NUTRITION FUND. 1. THERE IS HEREBY ESTAB-
LISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE
AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "SENIOR WELLNESS
IN NUTRITION 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-L AND SECTION SIX HUNDRED TWENTY-SIX-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 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 SOLELY FOR SENIOR WELLNESS IN
NUTRITION PROGRAMS APPROVED BY THE STATE OFFICE FOR THE AGING, FOR THE
PURPOSE OF PROVIDING HOME DELIVERED MEALS TO SENIORS.
4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE DIRECTOR OF
THE STATE OFFICE FOR THE AGING.
5. TO THE EXTENT PRACTICABLE, THE DIRECTOR OF THE STATE OFFICE FOR THE
AGING SHALL ENSURE THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE
EXPENDED PRIOR TO THE END OF SUCH FISCAL YEAR.
6. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMPTROLLER
SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
ER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND CHAIR OF
THE ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED IN
THE SENIOR WELLNESS IN NUTRITION FUND DURING THE PRECEDING CALENDAR YEAR
AS THE RESULT OF REVENUE DERIVED PURSUANT TO SECTIONS TWO HUNDRED NINE-L
AND SIX HUNDRED TWENTY-SIX-A OF THE TAX LAW.
7. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE DIRECTOR OF
THE STATE OFFICE FOR THE AGING SHALL PROVIDE A WRITTEN REPORT TO THE
TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE
SENATE FINANCE COMMITTEE, CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMIT-
TEE, CHAIR OF THE SENATE COMMITTEE ON AGING, AND CHAIR OF THE ASSEMBLY
AGING COMMITTEE. SUCH REPORT SHALL INCLUDE HOW THE MONIES OF THE FUND
WERE UTILIZED DURING THE PRECEDING CALENDAR YEAR AND SHALL INCLUDE:
(I) THE AMOUNT OF MONEY DISPERSED FROM THE FUND;
(II) RECIPIENTS OF AWARDS FROM THE FUND;
(III) THE AMOUNT AWARDED TO EACH; AND
(IV) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED.
§ 4. This act shall take effect immediately.