Senate Bill S9838

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9838
 
                             I N  S E N A T E
 
                               April 7, 2026
                                ___________
 
 Introduced  by Sen. SCARCELLA-SPANTON -- 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
   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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14637-01-6
              

 S. 9838                             2
 
   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-
 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.