S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3842--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2017
                                ___________
 
 Introduced  by M. of A. ORTIZ -- read once and referred to the Committee
   on Ways and Means -- recommitted to the Committee on Ways and Means in
   accordance with Assembly Rule 3, sec. 2 -- committee discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee

 AN ACT to amend the tax law and the state finance law,  in  relation  to
   providing  for  taxpayer  gifts for military families and establishing
   the military relief 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  MILITARY  FAMILIES.  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  MILI-
 TARY  FAMILY RELIEF FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR
 AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE STATE  TAX  OWED  BY  SUCH
 TAXPAYER.  THE  COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE INCOME
 TAX RETURN TO ENABLE A TAXPAYER TO MAKE  SUCH  CONTRIBUTION.    NOTWITH-
 STANDING  ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO
 THIS SECTION SHALL BE CREDITED TO THE MILITARY FAMILY  RELIEF  FUND  AND
 SHALL   BE   USED   ONLY   FOR  THOSE  PURPOSES  ENUMERATED  IN  SECTION
 EIGHTY-NINE-I OF THE STATE FINANCE LAW.
   § 2. Part 2 of article 22 of the tax law is amended by  adding  a  new
 section 630-f to read as follows:
   §  630-F.  GIFT  FOR  MILITARY  FAMILIES.  EFFECTIVE  FOR ANY TAX YEAR
 COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND EIGHTEEN, AN INDIVID-
 UAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  MILITARY  FAMILY
 RELIEF  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 TO
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08364-02-8

 A. 3842--A                          2
 
 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 MILITARY FAMILY RELIEF FUND AND USED ONLY  FOR  THOSE
 PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-I OF THE STATE FINANCE LAW.
   §  3. The state finance law is amended by adding a new section 89-i to
 read as follows:
   § 89-I. MILITARY FAMILY RELIEF FUND. 1. THERE IS HEREBY ESTABLISHED IN
 THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE  AND  THE
 COMPTROLLER,  A  SPECIAL FUND TO BE KNOWN AS THE "MILITARY FAMILY RELIEF
 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 THIRTY-F OF THE TAX LAW  AND  ALL
 OTHER  MONEYS  APPROPRIATED,  CREDITED,  OR TRANSFERRED THERETO FROM ANY
 OTHER FUND OR SOURCE PURSUANT TO LAW.  NOTHING  CONTAINED  HEREIN  SHALL
 PREVENT THE STATE FROM RECEIVING GRANTS, GIFTS, OR BEQUESTS FOR THE FUND
 AND DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
   3.  MONIES  OF THE FUND SHALL BE EXPENDED ONLY FOR THE AID OF MILITARY
 FAMILIES. SUCH MONIES MAY BE USED  TO  PROVIDE  ASSISTANCE  TO  MILITARY
 FAMILIES  FOR  HOUSING,  CLOTHING, FOOD, MEDICAL SERVICES, UTILITIES, OR
 ANY OTHER RELATED NECESSITY OF DAILY LIVING. THE NEW YORK STATE DIRECTOR
 OF VETERANS' AFFAIRS SHALL ESTABLISH CRITERIA  FOR  DETERMINING  WHO  IS
 ELIGIBLE TO RECEIVE ASSISTANCE PURSUANT TO THIS FUND.
   4.  MONIES  SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
 THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY  THE  COMMISSIONER
 OF TAXATION AND FINANCE.
   5. TO THE EXTENT PRACTICABLE, THE NEW YORK STATE DIRECTOR OF VETERANS'
 AFFAIRS  SHALL  ENSURE  THAT ALL MONIES RECEIVED ARE EXPENDED WITHIN ONE
 CALENDAR YEAR FROM THE DATE ON WHICH THEY ARE RECEIVED.
   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 MILITARY FAMILY RELIEF FUND DURING THE PRECEDING  CALENDAR  YEAR  AS
 THE  RESULT  OF REVENUE DERIVED  PURSUANT TO SECTIONS TWO HUNDRED NINE-L
 AND SIX HUNDRED THIRTY-F OF THE TAX LAW.
   7. ON OR BEFORE THE FIRST DAY OF FEBRUARY  EACH  YEAR,  THE  NEW  YORK
 STATE  DIRECTOR  OF  VETERANS' AFFAIRS 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 VETERANS, HOMELAND SECURITY
 AND MILITARY AFFAIRS, CHAIR OF THE ASSEMBLY VETERANS AFFAIRS  COMMITTEE,
 AND  THE  PUBLIC.  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) THE RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH RECIPIENT;
   (IV) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED; AND
   (V) 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.
   § 4. This act shall take effect immediately.