Senate Bill S8681

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8681
 
                             I N  S E N A T E
 
                               July 6, 2020
                                ___________
 
 Introduced  by  Sen.  SERINO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   providing  for  taxpayer gifts for Lyme and tick-borne diseases educa-
   tion, research and prevention and establishing the Lyme and tick-borne
   diseases education, research and prevention 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-N to
 read as follows:
   § 209-N. GIFT FOR LYME AND TICK-BORNE DISEASES EDUCATION, RESEARCH AND
 PREVENTION. EFFECTIVE 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 LYME AND TICK-BORNE DISEASES EDUCATION,
 RESEARCH AND PREVENTION. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE  DOLLAR
 AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH TAXPAY-
 ER.  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 CREDITED TO THE LYME AND TICK-BORNE DISEASES EDUCATION,
 RESEARCH AND PREVENTION FUND AND SHALL ONLY BE USED FOR  THOSE  PURPOSES
 ENUMERATED IN SECTION NINETY-FIVE-J OF THE STATE FINANCE LAW.
   §  2.  The tax law is amended by adding a new section 630-i to read as
 follows:
   § 630-I. GIFT FOR LYME AND TICK-BORNE DISEASES EDUCATION, RESEARCH AND
 PREVENTION. EFFECTIVE 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 SUPPORT OF THE LYME AND TICK-BORNE DISEASES  EDUCA-
 TION,  RESEARCH  AND  PREVENTION 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 CONTRIBUTION.
 NOTWITHSTANDING ANY OTHER  PROVISION  OF  LAW,  ALL  REVENUES  COLLECTED
 PURSUANT  TO  THIS  SECTION SHALL BE CREDITED TO THE LYME AND TICK-BORNE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD15281-02-0

 S. 8681                             2

 DISEASES EDUCATION, RESEARCH AND PREVENTION FUND AND USED ONLY  FOR  THE
 PURPOSES ENUMERATED IN SECTION NINETY-FIVE-J OF THE STATE FINANCE LAW.
   §  3. The state finance law is amended by adding a new section 95-j to
 read as follows:
   §  95-J.  LYME  AND  TICK-BORNE  DISEASES  EDUCATION,   RESEARCH   AND
 PREVENTION  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  "LYME  AND  TICK-BORNE DISEASES EDUCATION,
 RESEARCH AND PREVENTION 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-N AND SECTION SIX HUNDRED THIRTY-I OF THE TAX LAW, AND  ALL
 OTHER  MONEYS  APPROPRIATED,  CREDITED  OR  TRANSFERRED THERETO FROM ANY
 OTHER FUND OR SOURCE PURSUANT TO LAW.  NOTHING  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 SOLELY FOR LYME AND TICK-BORNE
 DISEASES EDUCATION, RESEARCH AND PREVENTION APPROVED BY  THE  DEPARTMENT
 OF  HEALTH OF THE STATE OF NEW YORK, FOR THE PURPOSE OF PROMOTING EDUCA-
 TION, RESEARCH AND PREVENTION OF LYME AND TICK-BORNE DISEASES.
   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 THE DEPARTMENT OF HEALTH.
   5. TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF  THE  DEPARTMENT  OF
 HEALTH  SHALL  ENSURE  THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE
 EXPENDED PRIOR TO THE END OF SUCH FISCAL YEAR.
   6. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR,  THE  COMPTROLLER
 SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
 ER  OF  THE  ASSEMBLY, MINORITY LEADER OF THE SENATE, MINORITY LEADER OF
 THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE  AND  CHAIR  OF  THE
 ASSEMBLY  WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED IN THE
 LYME AND TICK-BORNE DISEASES EDUCATION,  RESEARCH  AND  PREVENTION  FUND
 DURING  THE  PRECEDING  CALENDAR  YEAR  AS THE RESULT OF REVENUE DERIVED
 PURSUANT TO SECTIONS TWO HUNDRED NINE-N AND SIX HUNDRED THIRTY-I OF  THE
 TAX LAW.
   7.  ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
 OF THE DEPARTMENT OF HEALTH SHALL PROVIDE A WRITTEN REPORT TO THE TEMPO-
 RARY PRESIDENT OF THE SENATE, SPEAKER OF THE ASSEMBLY,  MINORITY  LEADER
 OF  THE  SENATE,  MINORITY  LEADER  OF THE ASSEMBLY, CHAIR OF THE SENATE
 FINANCE COMMITTEE, CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMITTEE, CHAIR
 OF THE SENATE COMMITTEE ON HEALTH, AND  CHAIR  OF  THE  ASSEMBLY  HEALTH
 COMMITTEE.  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 DISPERSED FROM THE FUND;
   (II) RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH; AND
   (IV) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED.
   § 4. This act shall take effect immediately and shall apply to taxable
 years commencing on or after January 1, 2020.