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
                                ___________
 
 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.