S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7137
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 10, 2019
                                ___________
 
 Introduced  by M. of A. BLAKE -- 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
   the creation of the emergency financial 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  630-g  to
 read as follows:
   §  630-G.  GIFT  FOR EMERGENCY FINANCIAL RELIEF. EFFECTIVE FOR ANY TAX
 YEAR COMMENCING ON OR AFTER JANUARY FIRST,  TWO  THOUSAND  NINETEEN,  AN
 INDIVIDUAL  AND/OR  BUSINESS IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE
 TO THE EMERGENCY FINANCIAL RELIEF FUND. SUCH CONTRIBUTION  SHALL  BE  IN
 ANY  WHOLE  DOLLAR  AMOUNT AND SHALL NOT INCLUDE OR REDUCE THE AMOUNT OF
 STATE TAX OWED BY SUCH INDIVIDUAL OR BUSINESS.  THE  COMMISSIONER  SHALL
 INCLUDE  SPACE ON THE PERSONAL INCOME AND BUSINESS INCOME TAX RETURNS 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 EMERGENCY FINANCIAL RELIEF FUND AND USED ONLY FOR THE
 PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-J OF THE STATE FINANCE LAW.
   § 2. The state finance law is amended by adding a new section 89-j  to
 read as follows:
   §  89-J.  EMERGENCY  FINANCIAL  RELIEF FUND. 1. THERE IS HEREBY ESTAB-
 LISHED IN JOINT CUSTODY OF THE STATE COMPTROLLER,  THE  COMMISSIONER  OF
 TAXATION AND FINANCE, AND THE COMMISSIONER OF LABOR A SPECIAL FUND TO BE
 KNOWN AS THE EMERGENCY FINANCIAL RELIEF FUND.
   2.  THE  EMERGENCY  FINANCIAL  RELIEF  FUND  SHALL CONSIST OF REVENUES
 RECEIVED BY THE DEPARTMENT OF TAXATION  AND  FINANCE,  PURSUANT  TO  THE
 PROVISIONS OF SECTION SIX HUNDRED THIRTY-G OF THE TAX LAW, AND ALL OTHER
 MONIES  APPROPRIATED,  CREDITED,  OR  TRANSFERRED THERETO FROM ANY OTHER
 FUND OR SOURCE PURSUANT TO LAW. FOR EACH STATE FISCAL YEAR, THERE  SHALL
 BE  APPROPRIATED  TO  THE  FUND  BY  THE STATE, IN ADDITION TO ALL OTHER
 MONIES REQUIRED TO BE DEPOSITED INTO SUCH FUND, AN AMOUNT EQUAL  TO  THE
 AMOUNTS  OF  MONIES  COLLECTED  AND  DEPOSITED INTO THE FUND PURSUANT TO
 SECTION SIX HUNDRED THIRTY-G OF THE TAX LAW, AND THE AMOUNTS  OF  MONIES
              

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09744-01-9

 A. 7137                             2

 RECEIVED  AND  DEPOSITED  INTO  THE FUND FROM GRANTS, GIFTS AND BEQUESTS
 DURING THE PRECEDING CALENDAR YEAR, AS  CERTIFIED  BY  THE  COMPTROLLER.
 NOTHING  IN  THIS  SECTION  SHALL  PREVENT THE STATE FROM SOLICITING AND
 RECEIVING  GRANTS, GIFTS OR BEQUESTS FOR THE PURPOSES OF THE FUND AS SET
 FORTH IN THIS SECTION AND DEPOSITING THEM INTO THE  FUND  IN  ACCORDANCE
 WITH APPLICABLE LAW.
   3.  THE  NEW YORK STATE DEPARTMENT OF LABOR SHALL ADMINISTER THE FUND,
 AND SHALL DEVELOP AND IMPLEMENT RULES AND  PROCEDURES,  INCLUDING  RULES
 RELATING  TO  ELIGIBILITY  FOR AND DISBURSEMENT OF AWARDS, FOR PROVIDING
 EMERGENCY FINANCIAL RELIEF TO ANY QUALIFIED PERSON FROM  THE  FUND.  FOR
 PURPOSES  OF  THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING
 MEANINGS:  (A) A "QUALIFIED PERSON" SHALL MEAN (I) A FEDERAL EMPLOYEE OR
 AN EMPLOYEE OF A CONTRACTOR OF THE FEDERAL GOVERNMENT, WHO IS A RESIDENT
 OF THIS STATE, AND REQUIRED TO WORK WITHOUT COMPENSATION  OR  PLACED  ON
 UNPAID LEAVE AS A RESULT OF A COVERED LAPSE IN APPROPRIATIONS, OR (II) A
 NON-PROFIT  ORGANIZATION  LICENSED  TO DO BUSINESS IN THIS STATE, WITH A
 CONTRACT TO PROVIDE SERVICES TO THE FEDERAL GOVERNMENT, AND THAT IS  NOT
 PROVIDING  SUCH  SERVICES  AS  A  RESULT OF A COVERED LAPSE IN APPROPRI-
 ATIONS, AND (B) A "COVERED LAPSE IN APPROPRIATIONS" SHALL MEAN ANY LAPSE
 IN APPROPRIATIONS BY THE UNITED STATES  GOVERNMENT  THAT  BEGINS  ON  OR
 AFTER DECEMBER TWENTY-SECOND, TWO THOUSAND EIGHTEEN.
   4.  ON  OR  BEFORE  THE  FIRST DAY OF FEBRUARY EACH YEAR, THE NEW YORK
 STATE DEPARTMENT OF LABOR SHALL PROVIDE A WRITTEN REPORT TO  THE  GOVER-
 NOR, THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY,
 THE  CHAIR OF THE SENATE COMMITTEE ON LABOR, AND THE CHAIR OF THE ASSEM-
 BLY COMMITTEE ON LABOR.   SUCH REPORT SHALL BE  MADE  AVAILABLE  TO  THE
 PUBLIC  ON THE NEW YORK STATE DEPARTMENT OF LABOR'S WEBSITE. 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.
   5. ON OR BEFORE THE FIRST DAY OF FEBRUARY OF EACH CALENDAR  YEAR,  THE
 COMPTROLLER  SHALL  CERTIFY  TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF
 THE SENATE, THE SPEAKER OF THE ASSEMBLY, THE CHAIR OF THE SENATE COMMIT-
 TEE ON LABOR, AND THE CHAIR OF THE  ASSEMBLY  COMMITTEE  ON  LABOR,  THE
 AMOUNT  OF MONEY DEPOSITED IN THE EMERGENCY FINANCIAL RELIEF FUND DURING
 THE PRECEDING CALENDAR YEAR AS A RESULT OF THE REVENUE DERIVED  PURSUANT
 TO  SECTION  SIX  HUNDRED  THIRTY-G OF THE TAX LAW, AND FROM ALL GRANTS,
 GIFTS AND BEQUESTS.
   6. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR PURPOSES  OF  COMPEN-
 SATING A QUALIFIED PERSON AS DETERMINED BY THE NEW YORK STATE DEPARTMENT
 OF LABOR.
   7.  MONIES  SHALL  BE PAID OUT OF THE FUND ON THE AUDIT AND WARRANT OF
 THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE NEW YORK STATE
 DEPARTMENT OF LABOR. ANY INTEREST RECEIVED BY THE COMPTROLLER ON DEPOSIT
 IN THE EMERGENCY FINANCIAL RELIEF FUND SHALL BE RETAINED IN  AND  BECOME
 PART OF SUCH FUND.
   § 3. This act shall take effect immediately.