Senate Bill S3940

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3940
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 1, 2021
                                ___________
 
 Introduced  by  Sens.  SERINO, JORDAN -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 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-ONE, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT
 TO  CONTRIBUTE TO THE SUPPORT OF THE LYME AND TICK-BORNE DISEASES EDUCA-
 TION, RESEARCH AND PREVENTION. SUCH CONTRIBUTION SHALL BE IN  ANY  WHOLE
 DOLLAR  AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF 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.  NOTWITH-
 STANDING 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-ONE, AN INDIVIDUAL IN ANY  TAXABLE  YEAR  MAY
 ELECT  TO  CONTRIBUTE TO THE SUPPORT OF THE LYME AND TICK-BORNE DISEASES
 EDUCATION, RESEARCH AND PREVENTION FUND. SUCH CONTRIBUTION SHALL  BE  IN
 ANY  WHOLE  DOLLAR  AMOUNT  AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08036-01-1

 S. 3940                             2
 
 OWED BY SUCH INDIVIDUAL. 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 LYME AND
 TICK-BORNE 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, 2021.