S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8661
 
                           I N  A S S E M B L Y
 
                             January 10, 2022
                                ___________
 
 Introduced by M. of A. LAWLER -- read once and referred to the Committee
   on Veterans' Affairs
 
 AN  ACT  to  amend the state finance law and the tax law, in relation to
   establishing the veterans' organization relief  fund;  and  making  an
   appropriation therefor
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The state finance law is amended by adding  a  new  section
 89-k to read as follows:
   §  89-K. VETERANS' ORGANIZATION RELIEF FUND. 1. THERE IS HEREBY ESTAB-
 LISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE
 AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "VETERANS' ORGAN-
 IZATION RELIEF 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-P  AND SECTION SIX HUNDRED THIRTY-L OF THE TAX LAW AND ALL
 OTHER MONEYS 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 FUND
 AND DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
   3. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR THE AID  AND  ASSIST-
 ANCE  OF  VETERANS' ORGANIZATIONS. THE NEW YORK STATE DIRECTOR OF VETER-
 ANS' SERVICES SHALL ESTABLISH CRITERIA FOR DETERMINING  WHICH  ORGANIZA-
 TIONS ARE ELIGIBLE TO RECEIVE ASSISTANCE PURSUANT TO THIS FUND.
   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 TAXATION AND FINANCE.
   5. TO THE EXTENT PRACTICABLE, THE NEW YORK STATE DIRECTOR OF VETERANS'
 SERVICES  SHALL  ENSURE THAT ALL MONIES RECEIVED ARE EXPENDED WITHIN ONE
 CALENDAR YEAR FROM THE DATE ON WHICH THEY ARE RECEIVED.
   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, CHAIR OF THE SENATE FINANCE COMMITTEE AND CHAIR OF
 THE ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED  IN
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14063-01-1
 A. 8661                             2
 
 THE  VETERANS'  ORGANIZATION  RELIEF  FUND DURING THE PRECEDING CALENDAR
 YEAR AS THE RESULT OF REVENUE DERIVED PURSUANT TO SECTIONS  TWO  HUNDRED
 NINE-P AND SIX HUNDRED THIRTY-L OF THE TAX LAW.
   7.  ON  OR  BEFORE  THE  FIRST DAY OF FEBRUARY EACH YEAR, THE NEW YORK
 STATE DIRECTOR OF VETERANS' SERVICES SHALL PROVIDE A WRITTEN  REPORT  TO
 THE TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF
 THE  SENATE  FINANCE  COMMITTEE,  CHAIR  OF  THE ASSEMBLY WAYS AND MEANS
 COMMITTEE, CHAIR OF THE SENATE COMMITTEE ON VETERANS, HOMELAND  SECURITY
 AND  MILITARY AFFAIRS, CHAIR OF THE ASSEMBLY VETERANS AFFAIRS COMMITTEE,
 AND THE PUBLIC. 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) THE RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH RECIPIENT;
   (IV) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED; AND
   (V) A SUMMARY FINANCIAL PLAN FOR SUCH MONIES 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.
   § 2. The tax law is amended by adding a new section 209-p to  read  as
 follows:
   §  209-P.  GIFT FOR THE VETERANS' ORGANIZATIONS RELIEF FUND. EFFECTIVE
 FOR ANY TAX YEAR COMMENCING ON OR  AFTER  JANUARY  FIRST,  TWO  THOUSAND
 TWENTY-TWO,  A  TAXPAYER  IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO
 THE SUPPORT OF THE VETERANS' ORGANIZATION RELIEF FUND. SUCH CONTRIBUTION
 SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE  AMOUNT  OF
 THE  STATE  TAX  OWED  BY  SUCH TAXPAYER. 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
 VETERANS'  ORGANIZATION  RELIEF  FUND  AND  SHALL BE USED ONLY FOR THOSE
 PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-K OF THE STATE FINANCE LAW.
   § 3. The tax law is amended by adding a new section 630-l to  read  as
 follows:
   § 630-L. GIFTS FOR VETERANS' ORGANIZATIONS. EFFECTIVE FOR ANY TAX YEAR
 COMMENCING ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION, A TAXPAYER IN
 ANY  TAXABLE  YEAR MAY ELECT TO CONTRIBUTE TO THE VETERANS' ORGANIZATION
 RELIEF FUND PURSUANT TO SECTION EIGHTY-NINE-K OF THE STATE FINANCE  LAW,
 FOR  THE  PURPOSE  OF  FUNDING THE VETERANS' ORGANIZATIONS. ANY CONTRIB-
 UTIONS MADE TO SUCH FUND PURSUANT TO THIS  SECTION  SHALL  BE  DEPOSITED
 INTO A DEDICATED ACCOUNT MANAGED BY THE FUND, WHICH SHALL SOLELY BE USED
 FOR  FUNDING  VETERANS' ORGANIZATIONS. SUCH CONTRIBUTION SHALL BE IN ANY
 WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT  OF  THE  STATE  TAX
 OWED  BY  SUCH  TAXPAYER.  THE  COMMISSIONER  SHALL INCLUDE SPACE ON THE
 PERSONAL INCOME TAX RETURN TO ENABLE A TAXPAYER TO  MAKE  SUCH  CONTRIB-
 UTION.    NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  ALL REVENUES
 COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED  TO  THE  VETERANS'
 ORGANIZATIONS RELIEF FUND.
   § 4. The sum of one hundred million dollars ($100,000,000), or so much
 thereof  as  may be necessary, is hereby appropriated to the division of
 veterans' services out of any moneys in the state treasury in the gener-
 al fund to the credit of the general account,  not  otherwise  appropri-
 ated,  and  made  immediately available, for the purpose of carrying out
 the provisions of this act. Such moneys shall be payable  on  the  audit
 and  warrant of the comptroller on vouchers certified or approved by the
 A. 8661                             3
 
 New York state director of veterans' services in the  manner  prescribed
 by law.
   § 5. This act shall take effect on the one hundred twentieth day after
 it  shall have become a law. Effective immediately, the addition, amend-
 ment and/or repeal of any rule or regulation necessary for the implemen-
 tation of this act on its effective date are authorized to be  made  and
 completed on or before such effective date.