S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    926
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2019
                                ___________
 
 Introduced  by M. of A. WALSH, BLANKENBUSH, GIGLIO -- Multi-Sponsored by
   -- M. of A.  FINCH, FITZPATRICK, KOLB, McDONOUGH,  ZEBROWSKI  --  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
   providing for taxpayer gifts for the Helping Our Military in  Emergen-
   cies (HOME) fund and establishing such 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  209-M  to
 read as follows:
   §  209-M. GIFT FOR HELPING OUR MILITARY IN EMERGENCIES (HOME).  EFFEC-
 TIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO  CONTRIBUTE  TO  THE
 SUPPORT  OF  THE  HELPING OUR MILITARY IN EMERGENCIES (HOME) 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 HELPING OUR MILITARY IN EMERGENCIES (HOME) FUND AND  SHALL  BE
 USED  ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-I OF THE
 STATE FINANCE LAW.
   § 2. The tax law is amended by adding a new section 630-g to  read  as
 follows:
   §  630-G. GIFT FOR HELPING OUR MILITARY IN EMERGENCIES (HOME).  EFFEC-
 TIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE
 HELPING OUR MILITARY IN EMERGENCIES (HOME) 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02828-01-9

 A. 926                              2
 
 UTION.    NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW  ALL  REVENUES
 COLLECTED  PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE HELPING OUR
 MILITARY IN EMERGENCIES (HOME) FUND AND USED  ONLY  FOR  THOSE  PURPOSES
 ENUMERATED IN SECTION EIGHTY-NINE-I OF THE STATE FINANCE LAW.
   §  3. The state finance law is amended by adding a new section 89-i to
 read as follows:
   § 89-I. HELPING OUR MILITARY IN EMERGENCIES (HOME) FUND. 1.  THERE  IS
 HEREBY  ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION
 AND FINANCE AND THE COMPTROLLER, A SPECIAL  FUND  TO  BE  KNOWN  AS  THE
 "HELPING OUR MILITARY IN EMERGENCIES (HOME) FUND".
   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-M  AND SECTION SIX HUNDRED THIRTY-G 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.
   3. MONIES OF THE FUND SHALL BE EXPENDED ONLY TO HELP FAMILIES ENCOUNT-
 ERING FINANCIAL EMERGENCIES WHILE THEIR LOVED  ONES  ARE  SERVING  IN  A
 COMBAT  ZONE.  AS USED IN THIS SECTION, "SERVICE IN A COMBAT ZONE" SHALL
 MEAN MILITARY SERVICE IN AN AREA DESIGNATED  BY  THE  PRESIDENT  OF  THE
 UNITED STATES BY EXECUTIVE ORDER AS A COMBAT ZONE AT ANY TIME DURING THE
 PERIOD  DESIGNATED BY THE PRESIDENT BY EXECUTIVE ORDER AS, THE PERIOD OF
 COMBATANT ACTIVITIES IN SUCH ZONE.
   4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
 THE  COMPTROLLER  ON  VOUCHERS  APPROVED  AND  CERTIFIED BY THE ADJUTANT
 GENERAL OF THE DIVISION OF MILITARY AND NAVAL AFFAIRS.
   5. TO THE EXTENT PRACTICABLE,  THE  DIVISION  OF  MILITARY  AND  NAVAL
 AFFAIRS  SHALL  ENSURE THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE
 EXPENDED PRIOR TO THE END OF THAT FISCAL YEAR.
   § 4. This act shall take effect immediately.