S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8938
 
                             I N  S E N A T E
 
                               June 6, 2018
                                ___________
 
 Introduced  by  Sen.  FUNKE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 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:
   §  625-A. GIFTS TO FOOD BANKS. EFFECTIVE FOR ANY TAXABLE YEAR COMMENC-
 ING ON OR AFTER JANUARY FIRST, TWO THOUSAND NINETEEN, AN  INDIVIDUAL  IN
 ANY  TAXABLE  YEAR  MAY  ELECT  TO CONTRIBUTE TO THE STATE GIFTS TO FOOD
 BANKS FUND FOR FINANCIAL SUPPORT FOR REGIONAL FOOD BANKS. SUCH  CONTRIB-
 UTION  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 CONTRIBUTION. 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.
   §  2.  The  state finance law is amended by adding a new section 82 to
 read as follows:
   § 82. GIFTS TO FOOD BANKS FUND. 1. THERE IS HEREBY ESTABLISHED IN  THE
 SOLE  CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE 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
 SOLE CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE.
   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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08794-03-8

 S. 8938                             2
 
   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 COMMISSIONER OF TAXATION AND FINANCE ON VOUCHERS APPROVED BY
 THE COMMISSIONER OF TEMPORARY AND DISABILITY ASSISTANCE. THE COMMISSION-
 ER OF TEMPORARY AND DISABILITY ASSISTANCE  SHALL  PROMULGATE  RULES  AND
 REGULATIONS NECESSARY FOR THE DISTRIBUTION OF SUCH GRANTS.
   4. TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF THE OFFICE OF TEMPO-
 RARY  AND  DISABILITY  ASSISTANCE  SHALL ENSURE THAT ALL MONIES RECEIVED
 DURING A FISCAL YEAR ARE EXPENDED PRIOR TO THE END OF THAT FISCAL YEAR.
   5. 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  GIFTS  TO FOOD BANKS FUND DURING THE PRECEDING CALENDAR YEAR AS THE
 RESULT OF REVENUE DERIVED PURSUANT TO SECTION SIX HUNDRED  TWENTY-FIVE-A
 OF THE TAX LAW.
   6.  ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
 OF THE OFFICE OF TEMPORARY AND DISABILITY  ASSISTANCE  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  COMMITTEE,  CHAIR  OF  THE  SENATE COMMITTEE ON SOCIAL
 SERVICES, CHAIR OF THE  ASSEMBLY  SOCIAL  SERVICES  COMMITTEE,  AND  THE
 PUBLIC.  SUCH  REPORT  SHALL  INCLUDE  HOW  THE  MONIES OF THE FUND WERE
 UTILIZED DURING THE PRECEDING CALENDAR YEAR AND SHALL INCLUDE:
   (A) THE AMOUNT OF MONEY DISPERSED FROM THE FUND;
   (B) THE RECIPIENTS OF AWARDS FROM THE FUND;
   (C) THE AMOUNT AWARDED TO EACH RECIPIENT;
   (D) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED; AND
   (E) A SUMMARY FINANCIAL PLAN FOR SUCH MONIES WHICH SHALL INCLUDE ESTI-
 MATES OF ALL RECEIPTS AND ALL DISBURSEMENTS FOR THE CURRENT AND SUCCEED-
 ING FISCAL YEARS, ALONG WITH THE ACTUAL RESULTS FROM  THE  PRIOR  FISCAL
 YEAR.
   § 3. This act shall take effect immediately.