NY State Senate Bill 2019-S4898

Senate Bill S4898

2019-2020 Legislative Session

Allows taxpayers to contribute to the tuition assistance program on personal income tax forms

download bill text pdf

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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
Apr 30, 2019	reported and committed to finance
Mar 28, 2019	referred to budget and revenue

Votes

- Apr 30, 2019 - Budget And Revenue Committee Vote
  S4898
  
  5
  
  Aye
  
  1
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: Apr 30, 2019
      
      aye (5)
      
      Benjamin
      
      Kaminsky
      
      Krueger
      
      Liu
      
      Tedisco
      
      nay (1)
      
      Antonacci
      
      aye wr (1)
      
      Martinez

2019-S4898 (ACTIVE) - Details

See Assembly Version of this Bill:: A3257
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Add §630-g, Tax L; add §82-a, St Fin L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2456, A10070
2011-2012: S1050, A2588
2013-2014: S1608, A1034
2015-2016: S558, A7003
2017-2018: S2241, A779
2021-2022: A6843
2023-2024: A1719

2019-S4898 (ACTIVE) - Summary

Allows taxpayers to contribute to the tuition assistance program fund on personal income tax forms; establishes the gifts to the tuition assistance program fund.

2019-S4898 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4898

SPONSOR: PARKER
 
TITLE OF BILL:  An act to amend the tax law and the state finance law,
in relation to allowing taxpayers to contribute to the tuition assist-
ance program on personal income tax returns

 
PURPOSE:

To create a pathway for New York State taxpayers to make a contribution
through their income tax returns to the tuition assistance program
(TAP).

 
SUMMARY OF PROVISIONS:

Section 1. Part 2 of article 22 of the tax law is amended by adding a
new section 630-d. This Section would allow for a contribution to (TAP)
and amend the New York State tax forms for such a contribution.

Section 2 of the bill adds a new section 81 to allow fox the New York
State Comptroller to set up a special fund for TAP contributions and be

delivered to the Education Department.

 
JUSTIFICATION:

The Tuition Assistance Program is a valuable necessity to our students
in New York State. Allowing for New York State taxpayers and residents
the ability to contribute to this fund would strengthen its own revenue
as well as the New York State Budget. In a time where education is frag-
ile but so badly depended on, now is not the time to cut our educational
programs. Studies show that our student's bachelor degrees now have the
equivalency of what a high school diploma did 25 years ago. Our Higher
Education programs should be first and foremost. This bill would give
all New York taxpayers the chance to join in making New York education a
priority.

 
LEGISLATIVE HISTORY:

2017-18:S2241 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
2015-16: S.558A - Amend and Recommit to Investigations & Gov't Oper-
ations
2013-14: S.1608A/A1034A - Amend and Recommit to Investigations & Gov't
Operations
2011-12: S.1050A/A2588A - Referred to Investigations & Gov't Operations
2010: S.2456A - Investigations & Government Operations
2008: S.4528 - Investigations & Government Operations
2006: S.640 - Investigations & Government Operations

 
FISCAL IMPLICATIONS:

It is estimated that there would be a minimal administrative cost to the
New York State Department of Taxation and Finance.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.

2019-S4898 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4898
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 28, 2019
                                ___________
 
 Introduced  by  Sen.  PARKER -- 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
   allowing  taxpayers to contribute to the tuition assistance program on
   personal income tax returns

   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. GIFTS TO THE TUITION ASSISTANCE PROGRAM.  EFFECTIVE  FOR  ANY
 TAXABLE  YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-
 TWO, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO  CONTRIBUTE  TO  THE
 GIFTS  TO  THE  TUITION  ASSISTANCE  PROGRAM FUND ESTABLISHED IN SECTION
 EIGHTY-TWO-A OF THE STATE FINANCE LAW. 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 PURSU-
 ANT TO THIS SECTION SHALL BE  CREDITED  TO  THE  GIFTS  TO  THE  TUITION
 ASSISTANCE  PROGRAM FUND; USED IN ADDITION TO, NOT TO SUPPLANT, EXISTING
 FUNDING UNDER THE TUITION ASSISTANCE PROGRAM; AND USED  FOR  ONLY  THOSE
 PURPOSES  ENUMERATED IN SECTION SIX HUNDRED SIXTY-SEVEN OF THE EDUCATION
 LAW.
   § 2. The state finance law is amended by adding a new section 82-a  to
 read as follows:
   §  82-A.  GIFTS  TO  THE  TUITION ASSISTANCE PROGRAM FUND. 1. THERE IS
 HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND THE
 COMMISSIONER OF TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN  AS  THE
 GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00825-02-9

 S. 4898                             2
 
   2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE DEPARTMENT OF
 TAXATION AND FINANCE FROM GIFTS TO THE TUITION ASSISTANCE PROGRAM PURSU-
 ANT TO SECTION SIX HUNDRED THIRTY-G OF THE TAX LAW.
   3.  MONEYS IN SUCH FUND SHALL BE KEPT SEPARATELY FROM AND SHALL NOT BE
 COMMINGLED WITH ANY OTHER MONEYS IN  THE  CUSTODY  OF  THE  STATE  COMP-
 TROLLER.
   4.  SUCH  MONEYS,  AFTER  APPROPRIATION  BY  THE LEGISLATURE, SHALL BE
 AVAILABLE TO THE PRESIDENT  OF  THE  NEW  YORK  STATE  HIGHER  EDUCATION
 SERVICES  CORPORATION FOR THE DISTRIBUTION OF TUITION ASSISTANCE PROGRAM
 AWARDS.   NOTWITHSTANDING ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUES
 COLLECTED  PURSUANT TO SECTION SIX HUNDRED THIRTY-G OF THE TAX LAW SHALL
 BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND, USED IN
 ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE TUITION ASSIST-
 ANCE PROGRAM AND USED FOR ONLY THOSE PURPOSES ENUMERATED IN SECTION  SIX
 HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
   5. THE MONEYS IN SUCH FUND SHALL BE APPROPRIATED AND PAID OUT ON AUDIT
 AND  WARRANT OF THE COMPTROLLER ON THE CERTIFICATION OF THE COMMISSIONER
 OF EDUCATION OR SUCH OTHER OFFICER OR EMPLOYEE OR OFFICERS OR  EMPLOYEES
 AS  SUCH  COMPTROLLER AND SUCH COMMISSIONER SHALL AUTHORIZE TO MAKE SUCH
 REQUISITIONS.
   § 3. This act shall take effect on the first of January next  succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 taxable years occurring on or after such date.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.