S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4572--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 3, 2017
                                ___________
 
 Introduced  by  M.  of A. MAGEE -- Multi-Sponsored by -- M. of A. GLICK,
   MORELLE, PERRY -- 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 committee

 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08794-02-8

 A. 4572--A                          2
 
 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.
   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.