S T A T E O F N E W Y O R K
________________________________________________________________________
8901
2019-2020 Regular Sessions
I N A S S E M B L Y
December 30, 2019
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Introduced by M. of A. M. L. MILLER -- read once and referred to the
Committee on Social Services
AN ACT to amend the social services law, the tax law and the state
finance law, in relation to providing for taxpayer gifts for the
multi-system use program for the developmentally and physically disa-
bled and establishing the multi-system use program for the develop-
mentally and physically disabled fund
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Article 5 of the social services law is amended by adding a
new title 11-A to read as follows:
TITLE 11-A
MULTI-SYSTEM USE PROGRAM FOR THE DEVELOPMENTALLY AND
PHYSICALLY DISABLED
SECTION 369-D. MULTI-SYSTEM USE PROGRAM FOR THE DEVELOPMENTALLY AND
PHYSICALLY DISABLED.
§ 369-D. MULTI-SYSTEM USE PROGRAM FOR THE DEVELOPMENTALLY AND PHYS-
ICALLY DISABLED. 1. THE COMMISSIONER SHALL ESTABLISH WITHIN THE DEPART-
MENT A PROGRAM TO PROVIDE FINANCIAL ASSISTANCE FOR DISABLED INDIVIDUALS
TO PAY FOR FEES FOR DISABILITY SERVICES WHEN SUCH INDIVIDUAL IS INELIGI-
BLE FOR AN ASSISTANCE PROGRAM TO PAY FOR SUCH SERVICE DUE TO SUCH INDI-
VIDUAL'S PARTICIPATION IN OTHER ASSISTANCE PROGRAMS. TO CARRY OUT THE
PURPOSES OF THIS SECTION, THE COMMISSIONER SHALL HAVE THE FOLLOWING
POWERS AND DUTIES:
(A) TO ESTABLISH WITHIN THE DEPARTMENT A PROGRAM TO PROVIDE FINANCIAL
ASSISTANCE FOR DISABLED INDIVIDUALS TO PAY FOR FEES FOR DISABILITY
SERVICES WHEN SUCH INDIVIDUAL IS INELIGIBLE FOR AN ASSISTANCE PROGRAM TO
PAY FOR SUCH SERVICE DUE TO SUCH INDIVIDUAL'S PARTICIPATION IN OTHER
ASSISTANCE PROGRAMS;
(B) TO ACCEPT AND EXPEND ANY GRANTS, AWARDS OR OTHER FUNDS OR APPRO-
PRIATIONS AS MAY BE AVAILABLE FOR THESE PURPOSES SUBJECT TO LIMITATIONS
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14196-01-9
A. 8901 2
AS TO THE APPROVAL OF EXPENDITURES AND AUDIT AS PRESCRIBED FOR STATE
FUNDS BY THE STATE FINANCE LAW; AND
(C) TO ENTER INTO CONTRACTS WITHIN THE AMOUNTS AVAILABLE THEREFOR AS
MAY BE NECESSARY TO IMPLEMENT THE PROVISIONS OF THIS SECTION.
2. AS USED IN THIS TITLE, THE TERM "DISABLED" SHALL MEAN A PERSON
HAVING A DISABILITY AS SO DEFINED IN SECTION TWO HUNDRED NINETY-TWO OF
THE EXECUTIVE LAW.
§ 2. The tax law is amended by adding a new section 209-N to read as
follows:
§ 209-N. GIFT FOR THE MULTI-SYSTEM USE PROGRAM FOR THE DEVELOPMENTALLY
AND PHYSICALLY DISABLED. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR
AFTER JANUARY FIRST, TWO THOUSAND TWENTY-ONE, A TAXPAYER IN ANY TAXABLE
YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF THE MULTI-SYSTEM USE
PROGRAM FOR THE DEVELOPMENTALLY AND PHYSICALLY DISABLED 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. NOTWITHSTANDING ANY OTHER PROVISION
OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDIT-
ED TO THE MULTI-SYSTEM USE PROGRAM FOR THE DEVELOPMENTALLY AND PHYS-
ICALLY DISABLED FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMER-
ATED IN SECTION NINETY-SEVEN-TTTT OF THE STATE FINANCE LAW.
§ 3. The tax law is amended by adding a new section 630-h to read as
follows:
§ 630-H. GIFT FOR THE MULTI-SYSTEM USE PROGRAM FOR THE DEVELOPMENTALLY
AND PHYSICALLY DISABLED. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR
AFTER JANUARY FIRST, TWO THOUSAND TWENTY-ONE, AN INDIVIDUAL IN ANY TAXA-
BLE YEAR MAY ELECT TO CONTRIBUTE TO THE MULTI-SYSTEM USE PROGRAM FOR THE
DEVELOPMENTALLY AND PHYSICALLY DISABLED 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 CONTRIB-
UTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES
COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE MULTI-SYSTEM
USE PROGRAM FOR THE DEVELOPMENTALLY AND PHYSICALLY DISABLED FUND AND
USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-SEVEN-TTTT OF
THE STATE FINANCE LAW.
§ 4. The state finance law is amended by adding a new section 97-tttt
to read as follows:
§ 97-TTTT. MULTI-SYSTEM USE PROGRAM FOR THE DEVELOPMENTALLY AND PHYS-
ICALLY DISABLED FUND. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTO-
DY OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE COMPTROLLER, A
SPECIAL FUND TO BE KNOWN AS THE "MULTI-SYSTEM USE PROGRAM FOR THE DEVEL-
OPMENTALLY AND PHYSICALLY DISABLED".
2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT TO THE PROVISIONS OF SECTION TWO
HUNDRED NINE-N AND SECTION SIX HUNDRED THIRTY-H 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.
2-A. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSION-
ER OF HEALTH SHALL PROVIDE A WRITTEN REPORT TO THE TEMPORARY PRESIDENT
OF THE SENATE, THE SPEAKER OF THE ASSEMBLY, THE CHAIR OF THE SENATE
FINANCE COMMITTEE, THE CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMITTEE,
A. 8901 3
THE CHAIR OF THE SENATE COMMITTEE ON HEALTH, THE 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:
(I) THE AMOUNT OF MONEY DISBURSED FROM THE FUND AND THE AWARD PROCESS
USED FOR SUCH DISBURSEMENTS;
(II) RECIPIENTS OF AWARDS FROM THE FUND;
(III) THE AMOUNT AWARDED TO EACH RECIPIENT;
(IV) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED; AND
(V) 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. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR PROVIDING FINANCIAL
ASSISTANCE FOR DISABLED INDIVIDUALS TO PAY FOR FEES FOR DISABILITY
SERVICES WHEN SUCH INDIVIDUAL IS INELIGIBLE FOR AN ASSISTANCE PROGRAM TO
PAY FOR SUCH SERVICE DUE TO SUCH INDIVIDUAL'S PARTICIPATION IN OTHER
ASSISTANCE PROGRAMS PURSUANT TO THE PROVISIONS OF SECTION THREE HUNDRED
SIXTY-NINE-D OF THE SOCIAL SERVICES LAW.
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 and shall apply to taxable
years commencing on or after January 1, 2021.