S T A T E O F N E W Y O R K
________________________________________________________________________
3257
2019-2020 Regular Sessions
I N A S S E M B L Y
January 29, 2019
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Introduced by M. of A. BICHOTTE, D'URSO, BLAKE, MOSLEY, JOYNER, PICHARDO
-- Multi-Sponsored by -- M. of A. COOK, SIMON -- read once and
referred to the Committee on Ways and Means
AN ACT to amend the tax law and the state finance law, in relation to
allowing taxpayers to contribute to the tuition assistance program on
personal income tax returns
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 630-g to
read as follows:
§ 630-G. GIFTS TO THE TUITION ASSISTANCE PROGRAM. EFFECTIVE FOR ANY
TAXABLE YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-
TWO, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE
GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND ESTABLISHED IN SECTION
EIGHTY-TWO-A OF THE STATE FINANCE LAW. 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 PURSU-
ANT TO THIS SECTION SHALL BE CREDITED TO THE GIFTS TO THE TUITION
ASSISTANCE PROGRAM FUND; USED IN ADDITION TO, NOT TO SUPPLANT, EXISTING
FUNDING UNDER THE TUITION ASSISTANCE PROGRAM; AND USED FOR ONLY THOSE
PURPOSES ENUMERATED IN SECTION SIX HUNDRED SIXTY-SEVEN OF THE EDUCATION
LAW.
§ 2. The state finance law is amended by adding a new section 82-a to
read as follows:
§ 82-A. GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND. 1. THERE IS
HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND THE
COMMISSIONER OF TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN AS THE
GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00825-02-9
A. 3257 2
2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE DEPARTMENT OF
TAXATION AND FINANCE FROM GIFTS TO THE TUITION ASSISTANCE PROGRAM PURSU-
ANT TO SECTION SIX HUNDRED THIRTY-G OF THE TAX LAW.
3. MONEYS IN SUCH FUND SHALL BE KEPT SEPARATELY FROM AND SHALL NOT BE
COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY OF THE STATE COMP-
TROLLER.
4. SUCH MONEYS, AFTER APPROPRIATION BY THE LEGISLATURE, SHALL BE
AVAILABLE TO THE PRESIDENT OF THE NEW YORK STATE HIGHER EDUCATION
SERVICES CORPORATION FOR THE DISTRIBUTION OF TUITION ASSISTANCE PROGRAM
AWARDS. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ALL REVENUES
COLLECTED PURSUANT TO SECTION SIX HUNDRED THIRTY-G OF THE TAX LAW SHALL
BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND, USED IN
ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE TUITION ASSIST-
ANCE PROGRAM AND USED FOR ONLY THOSE PURPOSES ENUMERATED IN SECTION SIX
HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
5. THE MONEYS IN SUCH FUND SHALL BE APPROPRIATED AND PAID OUT ON AUDIT
AND WARRANT OF THE COMPTROLLER ON THE CERTIFICATION OF THE COMMISSIONER
OF EDUCATION OR SUCH OTHER OFFICER OR EMPLOYEE OR OFFICERS OR EMPLOYEES
AS SUCH COMPTROLLER AND SUCH COMMISSIONER SHALL AUTHORIZE TO MAKE SUCH
REQUISITIONS.
§ 3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law and shall apply to
taxable years occurring on or after such date.