S T A T E O F N E W Y O R K
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4246
2019-2020 Regular Sessions
I N S E N A T E
March 5, 2019
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Introduced by Sen. FUNKE -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law and the state finance law, in relation to
support for a minimum wage increase for inmates
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 MINIMUM WAGE INCREASE FOR INMATES. EFFECTIVE FOR ANY
TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY, AN
INDIVIDUAL MAY ELECT TO CONTRIBUTE TO THE INMATE MINIMUM WAGE INCREASE
FUND CREATED PURSUANT TO SECTION NINETY-SEVEN-YYYY OF THE STATE FINANCE
LAW FOR THE SUPPORT OF WAGE INCREASES FOR INCARCERATED INDIVIDUALS
PARTICIPATING IN WORK PROGRAMS. SUCH CONTRIBUTIONS SHALL BE IN ANY WHOLE
DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF TAX OWED BY SUCH INDI-
VIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME TAX
RETURN TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION. NOTWITHSTANDING
ANY OTHER PROVISION OF LAW, ALL REVENUE COLLECTED PURSUANT TO THIS
SECTION SHALL BE CREDITED TO THE INMATE MINIMUM WAGE INCREASE FUN ESTAB-
LISHED BY SECTION NINETY-SEVEN-YYYY OF THE STATE FINANCE LAW AND USED
ONLY FOR THE PURPOSES OF PROVIDING A WAGE INCREASE TO INCARCERATED INDI-
VIDUALS INVOLVED IN WORK PROGRAMS.
§ 2. The state finance law is amended by adding a new section 97-yyyy
to read as follows:
§ 97-YYYY. INMATE MINIMUM WAGE INCREASE FUND. 1. THERE IS HEREBY
CREATED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND THE COMMIS-
SIONER OF TAXATION AND FINANCE A FUND TO BE KNOWN AS THE "INMATE MINIMUM
WAGE INCREASE FUND".
2. SUCH FUND SHALL CONSIST OF ALL 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 MONEYS APPROPRIATED, CRED-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10410-01-9
S. 4246 2
ITED, OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO
LAW. NOTHING CONTAINED HEREIN 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. MONEYS OF THE FUND MAY BE INVESTED BY THE STATE COMPTROLLER, AND
INCOME FROM THE INVESTMENTS OF MONEYS DEPOSITED TO THIS FUND PURSUANT TO
SECTION SIX HUNDRED THIRTY-G OF THE TAX LAW SHALL BE CREDITED SOLELY TO
THIS FUND.
§ 3. This act shall take effect immediately.