Assembly Bill A10252

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10252
 
                           I N  A S S E M B L Y
 
                             February 12, 2026
                                ___________
 
 Introduced by M. of A. KAY -- read once and referred to the Committee on
   People with Disabilities
 
 AN  ACT  to  amend the tax law and the state finance law, in relation to
   establishing the disability care providers 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 630-m to
 read as follows:
   § 630-M. GIFT FOR THE DISABILITY CARE PROVIDERS  FUND.  EFFECTIVE  FOR
 ANY  TAX YEAR COMMENCING ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION,
 AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO  THE  DISA-
 BILITY  CARE  PROVIDERS  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.    NOTWITH-
 STANDING  ANY  OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO
 THIS SECTION SHALL BE CREDITED TO THE DISABILITY CARE PROVIDERS FUND AND
 USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-L OF  THE
 STATE FINANCE LAW.
   §  2. The state finance law is amended by adding a new section 89-l to
 read as follows:
   § 89-L. DISABILITY CARE PROVIDERS 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 "DISABILITY CARE  PROVID-
 ERS FUND".
   2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
 OF TAXATION AND FINANCE, PURSUANT  TO  THE  PROVISIONS  OF  SECTION  SIX
 HUNDRED THIRTY-M OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED, CRED-
 ITED  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 ONLY FOR THE BENEFIT OF  DISA-
 BILITY CARE PROVIDERS. AS USED IN THIS SECTION, "DISABILITY CARE PROVID-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14637-01-6
 A. 10252                            2
 
 ERS"  MEANS  A  PROVIDER  OF  SERVICES AS DEFINED IN SECTION 1.03 OF THE
 MENTAL HYGIENE LAW.
   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 NEW YORK STATE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES.
   5.  TO  THE  EXTENT  PRACTICABLE, THE NEW YORK STATE OFFICE FOR PEOPLE
 WITH DEVELOPMENTAL DISABILITIES SHALL ENSURE THAT  ALL  MONIES  RECEIVED
 DURING A FISCAL YEAR ARE EXPENDED PRIOR TO THE END OF THAT 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, CHAIR OF THE SENATE FINANCE COMMITTEE AND  CHAIR  OF
 THE  ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED IN
 THE DISABILITY CARE PROVIDERS FUND DURING THE PRECEDING CALENDAR YEAR AS
 THE RESULT OF REVENUE DERIVED PURSUANT TO SECTION SIX  HUNDRED  THIRTY-M
 OF THE TAX LAW AS WELL AS ANY OTHER RELEVANT SOURCES.
   7.  ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
 OF THE NEW YORK STATE OFFICE FOR PEOPLE WITH DEVELOPMENTAL  DISABILITIES
 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
 HEALTH, CHAIR OF THE ASSEMBLY HEALTH 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 DISBURSED 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.
   § 3. Severability. If any clause, sentence, paragraph, section or part
 of  this act shall be adjudged by any court of competent jurisdiction to
 be invalid and after exhaustion of all  further  judicial  review,  such
 judgment  shall  not affect, impair or invalidate the remainder thereof,
 but shall be confined in its operation to the  clause,  sentence,  para-
 graph,  section  or part thereof directly involved in the controversy in
 which such judgment shall have been rendered.
   § 4. This act shall take effect on the one hundred eightieth 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.