S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5489
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              March 31, 2017
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   providing  for  taxpayer gifts for lupus education and prevention, and
   establishing the lupus education  and  prevention  fund  and  outreach
   program
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Legislative  intent.  The  legislature  hereby  finds  the
 following:
   (a)  Lupus is a serious, complex, debilitating autoimmune disease that
 can cause inflammation and tissue damage to virtually any  organ  system
 in  the body, including the skin, joints, other connective tissue, blood
 and blood vessels, heart, lungs, kidney, and brain.
   (b) Lupus research estimates that approximately one and a half to  two
 million Americans live with some form of lupus; lupus affects women nine
 times more often than men and eighty percent of newly diagnosed cases of
 lupus develop among women of childbearing age.
   (c)  Lupus  disproportionately  affects women of color -- it is two to
 three times more common among African-Americans, Hispanics,  Asians  and
 Native Americans and is generally more prevalent in minority populations
 -- a health disparity that remains unexplained. According to the Centers
 for  Disease  Control  and  Prevention  the  rate of lupus mortality has
 increased since the late 1970s and is higher among older  African-Ameri-
 can women.
   (d) No new drugs have been approved by the U.S. Food and Drug Adminis-
 tration  specifically  for lupus in nearly forty years and while current
 treatments for the disease can be effective, they can lead  to  damaging
 side effects.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03211-02-7
              

 S. 5489                             2
 
   (e)  The  pain and fatigue associated with lupus can threaten people's
 ability to live independently, make it difficult to maintain  employment
 and  lead normal lives, and one in five people with lupus is disabled by
 the disease, and consequently receives support from government programs,
 including  Medicare,  Medicaid,  social  security disability, and social
 security supplemental income.
   (f) The estimated average annual cost  of  medical  treatment  for  an
 individual  with lupus can range between ten thousand dollars and thirty
 thousand dollars; for people who have the most serious  form  of  lupus,
 medical  costs  can  greatly  exceed  this amount, causing a significant
 economic, emotional and social burden to the entire family and society.
   (g) More than half of the people with lupus suffer four or more  years
 and  visit  three  or  more  physicians  before obtaining a diagnosis of
 lupus; early diagnosis of and commencement of treatment  for  lupus  can
 prevent or reduce serious organ damage, disability, and death.
   (h)  Despite  the magnitude of lupus and its impact on individuals and
 families, health professional and public understanding of lupus  remains
 low; only one of five Americans can provide even basic information about
 lupus,  and  awareness  of lupus is lowest among adults ages eighteen to
 thirty-four -- the age group most likely to develop symptoms of lupus.
   (i) Lupus is a significant  national  health  issue  that  deserves  a
 comprehensive  and coordinated response by state and federal governments
 with involvement of the health care provider, patient, and public health
 communities.
   § 2. The tax law is amended by adding a new section 209-K to  read  as
 follows:
   §  209-K.  GIFT  FOR LUPUS EDUCATION AND PREVENTION. A TAXPAYER IN ANY
 TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF THE LUPUS  EDUCA-
 TION AND PREVENTION 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 LUPUS EDUCATION AND PREVENTION
 FUND AND SHALL BE USED ONLY FOR THOSE  PURPOSES  ENUMERATED  IN  SECTION
 NINETY-SEVEN-PPPP OF THE STATE FINANCE LAW.
   §  3.  The tax law is amended by adding a new section 630-e to read as
 follows:
   § 630-E. GIFT FOR LUPUS EDUCATION AND PREVENTION. AN INDIVIDUAL IN ANY
 TAXABLE YEAR  MAY  ELECT  TO  CONTRIBUTE  TO  THE  LUPUS  EDUCATION  AND
 PREVENTION  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 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 LUPUS EDUCATION AND PREVENTION  FUND  AND  USED
 ONLY  FOR  THOSE PURPOSES ENUMERATED IN SECTION NINETY-SEVEN-PPPP OF THE
 STATE FINANCE LAW.
   § 4. The state finance law is amended by adding a new section  97-pppp
 to read as follows:
   §  97-PPPP.  LUPUS  EDUCATION  AND PREVENTION 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 "LUPUS
 EDUCATION AND PREVENTION FUND".
   2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
 OF  TAXATION  AND  FINANCE,  PURSUANT  TO  THE PROVISIONS OF SECTION TWO

 S. 5489                             3

 HUNDRED NINE-K AND SECTION SIX HUNDRED THIRTY-E OF THE TAX LAW, AND  ALL
 OTHER  MONEYS  APPROPRIATED,  CREDITED  OR  TRANSFERRED THERETO FROM ANY
 OTHER FUND OR SOURCE PURSUANT TO LAW. NOTHING CONTAINED 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 BE EXPENDED ONLY FOR LUPUS EDUCATION AND
 PREVENTION PROJECTS. AS USED  IN  THIS  SECTION,  "LUPUS  EDUCATION  AND
 PREVENTION  PROJECTS"  MEANS  EDUCATIONAL PROJECTS, INCLUDING GRANTS FOR
 LUPUS EDUCATION AND PREVENTION  PROGRAMS,  WHICH  ARE  APPROVED  BY  THE
 DEPARTMENT OF HEALTH.
   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 HEALTH.
   5.  TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF HEALTH SHALL ENSURE
 THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE EXPENDED PRIOR TO  THE
 END OF THAT FISCAL YEAR.
   § 5. This act shall take effect immediately.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5489--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              March 31, 2017
                                ___________
 
 Introduced  by  Sens. PARKER, HOYLMAN -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and  Government  Operations  --  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
   providing  for  taxpayer gifts for lupus education and prevention, and
   establishing the lupus education  and  prevention  fund  and  outreach
   program
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Legislative  intent.  The  legislature  hereby  finds  the
 following:
   (a)  Lupus is a serious, complex, debilitating autoimmune disease that
 can cause inflammation and tissue damage to virtually any  organ  system
 in  the body, including the skin, joints, other connective tissue, blood
 and blood vessels, heart, lungs, kidney, and brain.
   (b) Lupus research estimates that approximately one and a half to  two
 million Americans live with some form of lupus; lupus affects women nine
 times more often than men and eighty percent of newly diagnosed cases of
 lupus develop among women of childbearing age.
   (c)  Lupus  disproportionately  affects women of color -- it is two to
 three times more common among African-Americans, Hispanics,  Asians  and
 Native Americans and is generally more prevalent in minority populations
 -- a health disparity that remains unexplained. According to the Centers
 for  Disease  Control  and  Prevention  the  rate of lupus mortality has
 increased since the late 1970s and is higher among older  African-Ameri-
 can women.
   (d) No new drugs have been approved by the U.S. Food and Drug Adminis-
 tration  specifically  for lupus in nearly forty years and while current
 treatments for the disease can be effective, they can lead  to  damaging
 side effects.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03211-04-7

 S. 5489--A                          2
 
   (e)  The  pain and fatigue associated with lupus can threaten people's
 ability to live independently, make it difficult to maintain  employment
 and  lead normal lives, and one in five people with lupus is disabled by
 the disease, and consequently receives support from government programs,
 including  Medicare,  Medicaid,  social  security disability, and social
 security supplemental income.
   (f) The estimated average annual cost  of  medical  treatment  for  an
 individual  with lupus can range between ten thousand dollars and thirty
 thousand dollars; for people who have the most serious  form  of  lupus,
 medical  costs  can  greatly  exceed  this amount, causing a significant
 economic, emotional and social burden to the entire family and society.
   (g) More than half of the people with lupus suffer four or more  years
 and  visit  three  or  more  physicians  before obtaining a diagnosis of
 lupus; early diagnosis of and commencement of treatment  for  lupus  can
 prevent or reduce serious organ damage, disability, and death.
   (h)  Despite  the magnitude of lupus and its impact on individuals and
 families, health professional and public understanding of lupus  remains
 low; only one of five Americans can provide even basic information about
 lupus,  and  awareness  of lupus is lowest among adults ages eighteen to
 thirty-four -- the age group most likely to develop symptoms of lupus.
   (i) Lupus is a significant  national  health  issue  that  deserves  a
 comprehensive  and coordinated response by state and federal governments
 with involvement of the health care provider, patient, and public health
 communities.
   § 2. The tax law is amended by adding a new section 209-K to  read  as
 follows:
   §  209-K.  GIFT  FOR LUPUS EDUCATION AND PREVENTION. A TAXPAYER IN ANY
 TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF THE LUPUS  EDUCA-
 TION AND PREVENTION 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 LUPUS EDUCATION AND PREVENTION
 FUND AND SHALL BE USED ONLY FOR THOSE  PURPOSES  ENUMERATED  IN  SECTION
 NINETY-SEVEN-PPPP OF THE STATE FINANCE LAW.
   §  3.  The tax law is amended by adding a new section 630-e to read as
 follows:
   § 630-E. GIFT FOR LUPUS EDUCATION AND PREVENTION. AN INDIVIDUAL IN ANY
 TAXABLE YEAR  MAY  ELECT  TO  CONTRIBUTE  TO  THE  LUPUS  EDUCATION  AND
 PREVENTION  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 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 LUPUS EDUCATION AND PREVENTION  FUND  AND  USED
 ONLY  FOR  THOSE PURPOSES ENUMERATED IN SECTION NINETY-SEVEN-PPPP OF THE
 STATE FINANCE LAW.
   § 4. The state finance law is amended by adding a new section  97-pppp
 to read as follows:
   §  97-PPPP.  LUPUS  EDUCATION  AND PREVENTION 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 "LUPUS
 EDUCATION AND PREVENTION FUND".
   2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
 OF  TAXATION  AND  FINANCE,  PURSUANT  TO  THE PROVISIONS OF SECTION TWO

 S. 5489--A                          3

 HUNDRED NINE-K AND SECTION SIX HUNDRED THIRTY-E OF THE TAX LAW, AND  ALL
 OTHER  MONEYS  APPROPRIATED,  CREDITED  OR  TRANSFERRED THERETO FROM ANY
 OTHER FUND OR SOURCE PURSUANT TO LAW. NOTHING CONTAINED 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 BE EXPENDED ONLY FOR LUPUS EDUCATION AND
 PREVENTION PROJECTS. AS USED  IN  THIS  SECTION,  "LUPUS  EDUCATION  AND
 PREVENTION  PROJECTS"  MEANS  EDUCATIONAL PROJECTS, INCLUDING GRANTS FOR
 LUPUS EDUCATION AND PREVENTION  PROGRAMS,  WHICH  ARE  APPROVED  BY  THE
 DEPARTMENT OF HEALTH.
   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 HEALTH.
   5.  TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF HEALTH SHALL ENSURE
 THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE EXPENDED PRIOR TO  THE
 END OF THAT FISCAL YEAR.
   6.  ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
 OF HEALTH SHALL PROVIDE A WRITTEN REPORT TO THE TEMPORARY  PRESIDENT  OF
 THE SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMIT-
 TEE, CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMITTEE, CHAIR OF THE SENATE
 COMMITTEE  ON  HEALTH, CHAIR OF THE ASSEMBLY HEALTH COMMITTEE, THE STATE
 COMPTROLLER 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 DISBURSED FROM THE FUND AND THE AWARD PROCESS
 USED FOR SUCH DISBURSEMENTS;
   (B) RECIPIENTS OF AWARDS FROM THE FUND;
   (C) THE AMOUNT AWARDED TO EACH;
   (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.
   § 5. This act shall take effect immediately.