NY State Senate Bill 2019-S7768

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 18, 2020	referred to budget and revenue

2019-S7768 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Add §630-h, Tax L; add §99-hh, St Fin L

2019-S7768 (ACTIVE) - Summary

Creates the non-profit organization financial relief fund to compensate certain non-profit organizations that do not receive federal funding as a result of a lapse in appropriations by the United States government that begins on or after December 22, 2018.

2019-S7768 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S7768

SPONSOR: BENJAMIN
 
TITLE OF BILL:

An act to amend the tax law and the state finance law, in relation to
the non-profit organization financial relief fund

 
PURPOSE:

The creation of an Emergency Financial Relief Fund to support federal
employees or contractors of the federal government who are residents of
the state, required to work without compensation or placed on unpaid
leave resulting from a covered lapse in appropriations. This includes
non-profits licensed to do business in this state, whose contract
includes providing services to the federal government that cannot be
offered as a result of covered lapse in appropriations.  This bill gives
the Department of Taxation and Finance, in union with the Department of
Labor, jurisdiction to provide necessary financial relief to federal
employees and federal contractors.

SUMMARY OF PROVISIONS:

Section one amends tax law by adding section 630-g to state any individ-
ual and/or business may elect to contribute to the emergency financial
relief fund by creation of a gift fund establishing monies paid to
federal contractors based in New York State. This does not affect the
amount of state tax owed by any individual or business, and all revenues
collected for the fund shall only be used for purposes established in
section 89-j of state finance law. Section two amends state finance law
by adding section 89-j, enumerating that the emergency relief fund is in
joint custody of the State comptroller, commissioner of tax and finance,
as well as the commissioner of labor. Subdivision one states revenues
for the fund are received by the department of taxation and finance, any
other monies appropriated to the fund from other sources are subject to
pursuant law. Within each state fiscal year, the state can appropriate
an equal amount of money to the fund pursuant to section 633-g of tax
law, independent of all other contributions that are credited, trans-
ferred, or appropriated to the fund from grants, gifts, or bequests
during the preceding calendar year, as certified by the comptroller. The
state is within its rights to solicit, receive grants, gifts, and
bequests for the purposes of the fund in accordance with applicable law.
Subdivision three establishes that the fund is administered by New York
State department of labor, which shall implement procedures and rules,
including those relating to eligibility for and disbursement of awards
to qualified individuals.

Subdivision four outlines the details to be included in the written
report submitted by the New York State department of labor on or before
the first day of February each year. The report is submitted to the
governor, temporary president of the Senate, Speaker of the Assembly,
the chair of the senate committee on labor, and eventually becomes
available to the public on the New York State department of labor
website. Subdivision five states that the comptroller certifies on or
before the first of February of each calendar year that all monies
deposited into the fund from the preceding calendar year are pursuant to
section 630-g of tax law. Subdivision six states monies of the fund are
only to be expended for the purposes of compensating a qualified indi-
vidual determined by New York state department of labor. Subdivision
seven states that the New York state department of labor certifies and
approves vouchers issued by the comptroller for monies paid out of the
fund, and any interest received on deposits into the fund shall be
retained to become part of the fund.

 
EXISTING LAW:

 
JUSTIFICATION:

 
LEGISLATIVE HISTORY:  New Bill

 
FISCAL IMPLICATIONS:

TBD

 
LOCAL FISCAL IMPLICATIONS:

 
EFFECTIVE DATE:
Effective immediately as of January 1, 2020

2019-S7768 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7768
 
                             I N  S E N A T E
 
                             February 18, 2020
                                ___________
 
 Introduced  by Sen. BENJAMIN -- 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
   the non-profit organization 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-h  to
 read as follows:
   §  630-H. GIFT FOR CERTAIN NON-PROFIT ORGANIZATIONS. EFFECTIVE FOR ANY
 TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWENTY,  AN
 INDIVIDUAL  AND/OR  BUSINESS IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE
 TO THE NON-PROFIT ORGANIZATION FINANCIAL RELIEF FUND. SUCH  CONTRIBUTION
 SHALL  BE  IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF
 STATE TAX OWED BY SUCH INDIVIDUAL OR BUSINESS UNLESS OTHERWISE PERMITTED
 UNDER APPLICABLE LAW.  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
 NON-PROFIT ORGANIZATION FINANCIAL RELIEF FUND  AND  USED  ONLY  FOR  THE
 PURPOSES ENUMERATED IN SECTION NINETY-NINE-HH OF THE STATE FINANCE LAW.
   § 2. The state finance law is amended by adding a new section 99-hh to
 read as follows:
   §  99-HH.  NON-PROFIT ORGANIZATION FINANCIAL RELIEF FUND. 1.  THERE IS
 HEREBY ESTABLISHED 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  "NON-PROFIT  ORGANIZATION  FINANCIAL
 RELIEF FUND".
   2.  THE NON-PROFIT ORGANIZATION FINANCIAL RELIEF FUND SHALL CONSIST OF
 REVENUES RECEIVED BY THE DEPARTMENT OF TAXATION AND FINANCE, PURSUANT TO
 THE PROVISIONS OF SECTION SIX HUNDRED THIRTY-H OF THE TAX LAW,  AND  ALL
 OTHER  MONEYS  COLLECTED  THEREFOR,  OR MONEYS APPROPRIATED, CREDITED OR
 TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW.   FOR
 EACH  STATE  FISCAL  YEAR IN WHICH THERE IS A COVERED LAPSE IN APPROPRI-
 ATIONS, AS DEFINED  IN  PARAGRAPH  (B)  OF  SUBDIVISION  THREE  OF  THIS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD10807-03-0

 S. 7768                             2

 SECTION, THERE SHALL BE APPROPRIATED TO THE FUND BY THE STATE, AN AMOUNT
 EQUAL  TO  THE  AMOUNTS  OF MONEYS COLLECTED AND DEPOSITED INTO THE FUND
 PURSUANT TO SECTION SIX HUNDRED THIRTY-H OF THE TAX LAW, AND THE AMOUNTS
 OF  MONEYS  RECEIVED  AND DEPOSITED INTO THE FUND FROM GRANTS, GIFTS AND
 BEQUESTS DURING THE PRECEDING CALENDAR YEAR, AS CERTIFIED BY  THE  COMP-
 TROLLER.  FOR  ALL  OTHER  STATE  FISCAL YEARS, THE STATE SHALL HAVE THE
 RIGHT TO APPROPRIATE ADDITIONAL MONEYS TO THE EXTENT  REASONABLY  NECES-
 SARY  TO  CARRY  OUT  THE  PURPOSES OF THE FUND. 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 DEPARTMENT OF LABOR SHALL ADMINISTER THE FUND, AND SHALL DEVEL-
 OP AND IMPLEMENT RULES  AND  PROCEDURES,  INCLUDING  RULES  RELATING  TO
 ELIGIBILITY  FOR  AND  DISBURSEMENT  OF  AWARDS, FOR PROVIDING FINANCIAL
 RELIEF TO  A  QUALIFIED  NON-PROFIT  ORGANIZATION  FROM  THE  FUND.  FOR
 PURPOSES  OF  THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING
 MEANINGS: (A) A "QUALIFIED NON-PROFIT ORGANIZATION" SHALL  MEAN  A  NON-
 PROFIT  ORGANIZATION,  AS  DEFINED  IN  SUBDIVISION  ONE OF SECTION FIVE
 HUNDRED SIXTY-THREE OF THE LABOR LAW, THAT DOES NOT RECEIVE FUNDING FROM
 THE UNITED STATES GOVERNMENT 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 DEPARTMENT OF
 LABOR  SHALL  PROVIDE  A  WRITTEN  REPORT TO THE GOVERNOR, THE TEMPORARY
 PRESIDENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY, THE CHAIR  OF  THE
 SENATE  COMMITTEE  ON  LABOR, AND THE CHAIR OF THE ASSEMBLY COMMITTEE ON
 LABOR. SUCH REPORT SHALL BE MADE AVAILABLE TO THE PUBLIC ON THE  DEPART-
 MENT OF LABOR'S WEBSITE. SUCH REPORT SHALL INCLUDE HOW THE MONEYS OF THE
 FUND WERE UTILIZED DURING THE PRECEDING CALENDAR YEAR AND SHALL INCLUDE:
   (A) THE AMOUNT OF MONEY DISPURSED 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 MONEYS 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  NON-PROFIT ORGANIZATION FINANCIAL
 RELIEF FUND DURING THE PRECEDING CALENDAR YEAR AS A RESULT OF THE REVEN-
 UE DERIVED PURSUANT TO SECTION SIX HUNDRED THIRTY-H OF THE TAX LAW,  AND
 FROM ALL GRANTS, GIFTS AND BEQUESTS.
   6.  MONEYS  OF THE FUND SHALL BE EXPENDED ONLY FOR PURPOSES OF COMPEN-
 SATING A QUALIFIED NON-PROFIT ORGANIZATION AS DETERMINED BY THE  DEPART-
 MENT OF LABOR.
   7.  MONEYS  SHALL  BE PAID OUT OF THE FUND ON THE AUDIT AND WARRANT OF
 THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE DEPARTMENT  OF
 LABOR.  ANY  INTEREST RECEIVED BY THE COMPTROLLER ON DEPOSIT IN THE NON-
 PROFIT ORGANIZATION FINANCIAL RELIEF  FUND  SHALL  BE  RETAINED  IN  AND
 BECOME PART OF SUCH FUND.
   § 3. This act shall take effect immediately.

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Senate Bill S7768

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Actions

2019-S7768 (ACTIVE) - Details

2019-S7768 (ACTIVE) - Summary

2019-S7768 (ACTIVE) - Sponsor Memo

2019-S7768 (ACTIVE) - Bill Text download pdf

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Sponsored By

Brian Benjamin

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Actions

2019-S7768 (ACTIVE) - Details

2019-S7768 (ACTIVE) - Summary

2019-S7768 (ACTIVE) - Sponsor Memo

2019-S7768 (ACTIVE) - Bill Text download pdf

Comments