S63A-2011 Actions

• Jan 5, 2012: PRINT NUMBER 63A
• Jan 5, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Mar 22, 2011: DEFEATED IN INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Feb 22, 2011: NOTICE OF COMMITTEE CONSIDERATION - REQUESTED
• Jan 5, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S63A-2011 Votes

S63A-2011 Memo

BILL NUMBER:S63

TITLE OF BILL:
An act
to amend the tax law, in relation to establishing a gift for preserving
religious landmarks on personal income tax forms; to amend the state
finance law, in relation to establishing the preserving religious
landmarks fund; and to amend the parks, recreation and historic
preservation law, in relation to establishing a grant program to preserve
inner-city houses of worship

PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this legislation is to create a tax check off option
for a gift to preserve religious landmark buildings and to establish
a grant program to help maintain these prominent fixtures in the
communities.

SUMMARY OF SPECIFIC PROVISIONS:
Section one adds a new section 629-a to the tax law to create the tax
check off box to enable contributions to preserve religious landmarks.

Section two adds a new section 95-h to the state finance law
establishing the preserving religious landmarks fund.

Section three adds a new section 14.11 to the parks, recreation, and
historic preservation law to establish the preservation of religious
landmarks grants.

JUSTIFICATION:
Thousands of historic urban houses of worship across the nation
churches, synagogues, temples and mosques - are threatened by years
of deferred maintenance, financial disinvestment and, in rare
instances, soaring real estate values that make selling the property
an attractive proposition for shrinking congregations.
Abandoning these buildings would mean losing an irretrievable part of
the nation's cultural heritage that extends from before the
Revolutionary War to the modern civil Rights Movement.

* The average inner-city congregation faces repairs in the range of $1
million to $2 million, an amount that greatly exceeds its fundraising
capacity;

* Fully 20% of all historic urban houses of worship in cities are
expected to suffer partial collapse or worse in the next five years;

* These historic sacred places are not sustainable without a major
infusion of capital.

These landmark religious houses of worship have established themselves
as prominent fixtures in our communities. These places do more than
protect historic past - they also provide critical community services

to a population that extends far beyond their congregations. They
provide roof for valuable community services such as senior citizen
assistance programs, homeless assistance programs, English language
learners adult education, youth! teen activities and education.
Though there is a growing public understanding of the critical roles
that faith-based organizations play in the cultural and social
fabric, these groups will be unable to offer social services and safe
havens to people in the state's most impoverished neighborhoods if
their buildings collapse piece by piece or in wholesale demolitions.
Many current grant programs do not allow religious landmarks to apply
for them. This bill would add an important program that would help to
save some decaying historical religious landmarks that lack funding
from other sources.

In addition, economic data from other states with similar tax benefits
for such programs, indicate that such programs accomplish significant
economic development and historic preservation benefits
simultaneously. Rehabilitation spending will stimulate construction
activity and job creation and has been proven to outperform the
economic benefits of new construction in local and regional economies.

This bill will give residents of this state the voluntary ability to
support these religious landmarks that are so essential to their
communities.

PRIOR LEGISLATIVE HISTORY:

2009-2010: S.3128A - Reported and Committed to Finance/A.5056A Reported
to Ways and Means
2007-2008: S.760 - Referred to Investigations and Government
Operations/A.6742 - Referred to Ways and Means
2005-2006: S.5372 - Referred to Investigations and Government
Operations/A.8240 - Referred to Ways and Means

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.

EFFECTIVE DATE:
Immediately.

S63A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 63--A
 2011-2012 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 5, 2011
 
 Introduced  by  Sen.  DIAZ  --  read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern
 ment Operations -- recommitted to the Committee on Investigations  and
 Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 -
 committee discharged, bill amended, ordered reprinted as  amended  and
 recommitted to said committee
 AN  ACT  to  amend  the  tax law, in relation to establishing a gift for
 preserving religious landmarks on personal income tax forms; to  amend
 the  state  finance  law,  in  relation to establishing the preserving
 religious landmarks fund; and  to  amend  the  parks,  recreation  and
 historic preservation law, in relation to establishing a grant program
 to preserve inner-city houses of worship
 

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  629-a  to
 read as follows:

 

S  629-A.  GIFT  FOR PRESERVING RELIGIOUS LANDMARKS. EFFECTIVE FOR ANY
 TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWELVE,  AN
 INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE PRESERVING
 RELIGIOUS LANDMARKS FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR
 AMOUNT  AND  SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH INDI
 VIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME  TAX
 RETURN  TO ENABLE A TAXPAYER TO MAKE SUCH CONTRIBUTION.  NOTWITHSTANDING
 ANY OTHER PROVISION OF LAW,  ALL  REVENUE  COLLECTED  PURSUANT  TO  THIS
 SECTION SHALL BE CREDITED TO THE PRESERVING RELIGIOUS LANDMARKS FUND AND
 USED  ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE
 STATE FINANCE LAW.
 

S 2. The state finance law is amended by adding a new section 95-h  to
 read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00040-02-1
 
       S. 63--A                            2
 

S 95-H. PRESERVING RELIGIOUS LANDMARKS FUND. 1. THERE IS HEREBY ESTAB
 LISHED  IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE
 AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "PRESERVING
 RELIGIOUS LANDMARKS FUND".
 2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
 PROVISIONS OF SECTION SIX HUNDRED TWENTY-NINE-A  OF  THE  TAX  LAW,  ALL
 REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL
 MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
 OR  SOURCE  PURSUANT TO LAW. NO MONEYS CREDITED TO SUCH FUND PURSUANT TO
 SECTION SIX HUNDRED TWENTY-NINE-A OF THE TAX  LAW  SHALL  BE  DEEMED  TO
 AUTHORIZE  THE  REDUCTION OF THE AMOUNT OF MONIES OTHERWISE APPROPRIATED
 TO THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION.
 3. THE MONIES OF THE FUND SHALL BE MADE AVAILABLE  TO  THE  OFFICE  OF
 PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE PURPOSE OF PROVIDING
 GRANTS  TO  RELIGIOUS  ORGANIZATIONS  FOR THE PRESERVATION OF INNER-CITY
 HOUSES OF WORSHIP USED AND OCCUPIED BY SUCH  ORGANIZATIONS  PURSUANT  TO
 SECTION 14.11 OF THE PARKS, RECREATION AND HISTORIC PRESERVATION LAW.
 4.  THE  MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT
 OF THE STATE COMPTROLLER  ON  VOUCHERS  CERTIFIED  OR  APPROVED  BY  THE
 COMMISSIONER  OF  PARKS,  RECREATION AND HISTORIC PRESERVATION, OR BY AN
 OFFICER OR EMPLOYEE OF THE OFFICE  OF  PARKS,  RECREATION  AND  HISTORIC
 PRESERVATION DESIGNATED BY SUCH COMMISSIONER.
 

S 3. The parks, recreation and historic preservation law is amended by
 adding a new section 14.11 to read as follows:

 

S  14.11  PRESERVATION OF RELIGIOUS LANDMARKS GRANTS. THE OFFICE SHALL
 DEVELOP, ESTABLISH AND IMPLEMENT A PROGRAM WHICH PROVIDES ANNUAL  GRANTS
 TO  RELIGIOUS ORGANIZATIONS OCCUPYING AND UTILIZING HISTORIC, INNER-CITY
 HOUSES OF WORSHIP, WHICH ARE NOT INCLUDED IN THE  NATIONAL  REGISTER  OR
 STATE REGISTER OF HISTORIC PLACES. SUCH GRANTS SHALL BE USED TO RESTORE,
 REHABILITATE  AND  PRESERVE SUCH HOUSES OF WORSHIP WHICH SERVE AS IMPOR
 TANT ICONS TO THE COMMUNITIES IN WHICH THEY ARE LOCATED.
 

S 4. This act shall take effect immediately.

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