Senate Bill S4884

                                 BILL NUMBER:  S4884

 TITLE OF BILL :

An act to amend the tax law, in relation to establishing a gift for
preserving religious landmarks on personal income tax forms; to amend
the state finance law, in relation to establishing the preserving
religious landmarks fund; and to amend the parks, recreation and
historic preservation law, in relation to establishing a grant program
to preserve inner-city houses of worship

 PURPOSE OR GENERAL IDEA OF BILL :

The purpose of this legislation is to create a tax check off option
for a gift to preserve religious landmark buildings and to establish a
grant program to help maintain these prominent fixtures in the
communities.

 SUMMARY OF SPECIFIC PROVISIONS :

Section 1. Amends the Tax Law by adding a new section 629-b. Creates
the tax check off box to enable contributions to preserve religious
landmarks.

Section 2. Amends the state Finance Law by adding a new section 95-i.
Establishes the preserving religious landmarks fund in the joint
              

custody of the Commissioner of Taxation and Finance and the State
Comptroller.

Section 3. Amends the Parks, Recreation, and Historic Preservation Law
by adding a new section 14.11. Establishes the preservation of
religious landmarks grants.

Section 4. Effective Date.

 EXISTING LAW :

None

 JUSTIFICATION :

Thousands of historic urban houses of worship across the nation
churches, synagogues, temples and mosques - are threatened by years of
deferred maintenance, financial disinvestment and, in rare instances,
soaring real estate values that make selling the property an
attractive proposition for shrinking congregations. Abandoning these
buildings would mean losing an irretrievable part of the nation's
cultural heritage that extends from before the Revolutionary War to
the modern Civil Rights Movement.

*The average inner-city congregation faces repairs in the range of $1
million to $2 million, an amount that greatly exceeds its fundraising
capacity;

*Fully 20% of all historic urban houses of worship in cities are
expected to suffer partial collapse or worse in the next five years;

*These historic sacred places are not sustainable without a major
infusion of capital.

These landmark religious houses of worship have established themselves
as prominent fixtures in our communities. These places do more than
protect historic past - they also provide critical community services
to a population that extends far beyond their Congregations. They
provide roof for valuable community services such as senior citizen
assistance programs, homeless assistance programs, English language
learners adult education, youth, teen activities and education.
Though there is a growing public understanding of the critical roles
that faith-based organizations play in the cultural and social fabric,
these groups will be unable to offer social services and safe havens
to people in the state's most impoverished neighborhoods if their
buildings collapse piece by piece or in wholesale demolitions.  Many
current grant programs do not allow religious landmarks to apply for
them. This bill would add an important program that would help to save
some decaying historical religious landmarks that lack funding from
other sources.

In addition, economic data from other states with similar tax benefits
for such programs indicate that such programs accomplish significant
economic development and historic preservation benefits
simultaneously. Rehabilitation spending will stimulate construction
activity and job creation and has been proven to outperform the
economic benefits of new construction in local and regional economies.
This bill will give residents of this state the voluntary ability to
support these religious landmarks that are so essential to their
communities.

 PRIOR LEGISLATIVE HISTORY :

2016: S.255A - AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT
OPERATIONS/A.6854-A - amend and recommit to ways and means
2015: S255 - REFERRED TO INVESTIGATIONS AND GOVERNMENT
OPERATIONS/A.6854-A referred to ways and means
2014: S.343A - Amend and Recommit to Investigations & Government
Operations/A.8648 Referred to Ways and Means
2013: S.343- Referred to Investigations & Government Operations
2012: S.63-A - Amend and recommit to Investigations and Government
Operations.
2011: S.63-Defeated in Investigations and Government Operations/A.4831
Referred to Ways and Means
2009-10: S.3128A - Reported and Committed to Finance/A.5056A Reported
to Ways and Means
2007-08: S.760 - Referred to Investigations and Government
Operations/A.6742 - Referred to Ways and Means
2005-06: S.5372 - Referred to Investigations and Government
Operations/A.8240 - Referred to Ways and Means

 FISCAL IMPLICATIONS :

None.

 EFFECTIVE DATE :
Immediately.