senate Bill S6898

2019-2020 Legislative Session

Relates to allowing taxpayers to make a gift to the adoption access fund on their personal income tax returns

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to budget and revenue
Dec 11, 2019 referred to rules

Co-Sponsors

S6898 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Add §630-h, amd §612, Tax L; add §99-hh, St Fin L

S6898 (ACTIVE) - Summary

Allows taxpayers to make a gift to the adoption access fund on their personal income tax returns; establishes the adoption access fund; allows for a tax deduction for gifts made to the adoption access fund.

S6898 (ACTIVE) - Sponsor Memo

S6898 (ACTIVE) - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6898

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                            December 11, 2019
                               ___________

Introduced  by  Sen.  JACOBS -- 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
  allowing taxpayers to make a gift to the adoption access fund on their
  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-h  to
read as follows:
  §  630-H. GIFT TO THE ADOPTION ACCESS FUND. EFFECTIVE FOR ANY TAX YEAR
COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-ONE, AN  INDI-
VIDUAL  IN  ANY  TAXABLE  YEAR  MAY  ELECT TO CONTRIBUTE TO THE ADOPTION
ACCESS FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT.  THE
COMMISSIONER  SHALL  INCLUDE  SPACE ON THE PERSONAL INCOME TAX RETURN TO
ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION. THE COMMISSIONER SHALL ALSO
ENSURE THAT A DESCRIPTION OF THE ADOPTION ACCESS FUND IS INCLUDED WITHIN
THE TAX FORM PREPARATION INSTRUCTION BOOKLET. NOTWITHSTANDING ANY  OTHER
PROVISION  OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL
BE CREDITED TO THE ADOPTION ACCESS FUND AND SHALL BE USED ONLY FOR THOSE
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. ADOPTION ACCESS FUND. 1. THERE IS HEREBY ESTABLISHED  IN  THE
JOINT  CUSTODY  OF THE COMPTROLLER AND THE COMMISSIONER OF THE OFFICE OF
CHILDREN AND FAMILY SERVICES A SPECIAL FUND TO BE KNOWN AS THE "ADOPTION
ACCESS FUND".
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
PROVISIONS OF SECTION SIX HUNDRED THIRTY-H OF THE TAX LAW, AND ALL OTHER
MONIES  APPROPRIATED,  CREDITED,  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.

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