S T A T E O F N E W Y O R K
________________________________________________________________________
142--A
2017-2018 Regular Sessions
I N S E N A T E
(PREFILED)
January 4, 2017
___________
Introduced by Sens. LITTLE, RITCHIE -- 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, in relation to establishing the gift to
state parks on personal income tax forms; and to amend the state
finance law, in relation to establishing the state parks 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 630-f to
read as follows:
§ 630-F. GIFT TO STATE PARKS. 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 STATE PARKS 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 FORM TO ENABLE A TAXPAY-
ER TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING ANY OTHER PROVISION OF
LAW, ALL REVENUE COLLECTED PURSUANT TO THIS SECTION SHALL BE PAID TO THE
STATE PARKS FUND ESTABLISHED PURSUANT TO SECTION EIGHTY-THREE-B OF THE
STATE FINANCE LAW.
§ 2. The state finance law is amended by adding a new section 83-b to
read as follows:
§ 83-B. STATE PARKS FUND. 1. A SPECIAL FUND TO BE KNOWN AS THE "STATE
PARKS FUND" IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE STATE
COMPTROLLER AND THE COMMISSIONER OF TAXATION AND FINANCE.
2. THE FUND SHALL CONSIST OF ALL MONIES TRANSFERRED TO SUCH FUND
PURSUANT TO LAW, ALL MONIES REQUIRED BY ANY PROVISION OF LAW TO BE PAID
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00195-02-8
S. 142--A 2
OR CREDITED TO THE FUND, ALL MONIES FROM GIFTS PURSUANT TO SECTION SIX
HUNDRED THIRTY-F OF THE TAX LAW AND ANY INTEREST EARNINGS WHICH MAY
ACCRUE FROM INVESTMENT OF MONIES IN THE FUND. NOTHING IN THIS SECTION
SHALL BE DEEMED TO 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, WHEN APPROPRIATED, SHALL BE MADE AVAILABLE TO
THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE OPERA-
TION AND MAINTENANCE OF STATE PARKS PURSUANT TO THE PARKS, RECREATION
AND HISTORIC PRESERVATION LAW.
4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
THE STATE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMIS-
SIONER OF PARKS, RECREATION AND HISTORIC PRESERVATION.
§ 3. This act shall take effect immediately.