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.