Allows taxpayers to contribute to the tuition assistance program fund on personal income tax forms; establishes the gifts to the tuition assistance program fund.

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S1050A-2011 Actions

• Jan 5, 2012: PRINT NUMBER 1050A
• Jan 5, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 5, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S1050A-2011 Memo

BILL NUMBER:S1050A

TITLE OF BILL:
An act
to amend the tax law and the state finance law, in relation to allowing
taxpayers to contribute to the tuition assistance program on personal
income tax returns

PURPOSE:
To create a pathway for New York State taxpayers to make a
contribution through their income tax returns to the tuition
assistance program (TAP).

SUMMARY OF PROVISIONS:
Section 1. Part 2 of article 22 of the tax law is amended by adding a
new section 630-b. This Section would allow for a contribution to
(TAP) and amend the New York State tax forms for such a contribution.

Section 2 of the bill adds a new section 80 to allow for the New York
State Comptroller to set up a special fund for TAP contributions and
be delivered to the Education Department.

EXISTING LAW:
Not applicable.

JUSTIFICATION:
The Tuition Assistance Program is a valuable necessity to our students
in New York State. Allowing for New York State taxpayers and
residents the ability to contribute to this fund would strengthen its
own revenue as well as the New York State Budget. In a time where
education is fragile but so badly depended on, now is not the time to
cut our educational programs. Studies show that our student's
bachelor degrees now have the equivalency of what a high school
diploma did 25 years ago. Our Higher Education programs should be
first and foremost. This bill would give all New York taxpayers the
chance to join in making New York education a priority.

LEGISLATIVE HISTORY:
2010: S.2456A - Investigations & Government Operations
2008: S.4528
2006: S.640

FISCAL IMPLICATIONS:
It is estimated that there would be a minimal administrative cost to
the New York State Department of Taxation and Finance.

LOCAL FISCAL IMPLICATIONS:
Not applicable.

EFFECTIVE DATE:

This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.

S1050A-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                   1050--A

                         2011-2012 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 5, 2011
                                 ___________

  Introduced  by  Sens. PARKER, SAMPSON -- read twice and ordered printed,
    and when printed to be committed to the  Committee  on  Investigations
    and  Government Operations -- recommitted to the Committee on Investi-
    gations 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 and the state finance law,  in  relation  to
    allowing  taxpayers to contribute to the tuition assistance program on
    personal income tax returns

    THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section  1. Part 2 of article 22 of the tax law is amended by adding a
  new section 630-c to read as follows:

    S 630-C. GIFTS TO THE TUITION ASSISTANCE PROGRAM.  EFFECTIVE  FOR  ANY
  TAXABLE  YEAR  COMMENCING  ON OR AFTER JANUARY FIRST, TWO THOUSAND THIR-
  TEEN, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE  TO  THE
  GIFTS  TO  THE  TUITION  ASSISTANCE  PROGRAM FUND ESTABLISHED IN SECTION
  EIGHTY-ONE OF THE STATE FINANCE LAW. 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.
  NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSU-
  ANT  TO  THIS  SECTION  SHALL  BE  CREDITED  TO THE GIFTS TO THE TUITION
  ASSISTANCE PROGRAM FUND; USED IN ADDITION TO, NOT TO SUPPLANT,  EXISTING
  FUNDING  UNDER  THE  TUITION ASSISTANCE PROGRAM; AND USED FOR ONLY THOSE
  PURPOSES ENUMERATED IN SECTION SIX HUNDRED SIXTY-SEVEN OF THE  EDUCATION
  LAW.
    S  2.  The  state finance law is amended by adding a new section 81 to
  read as follows:


   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD01728-02-1

 S. 1050--A                          2

    S 81. GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND. 1. THERE IS HEREBY
  ESTABLISHED IN THE JOINT  CUSTODY  OF  THE  STATE  COMPTROLLER  AND  THE
  COMMISSIONER  OF  TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN AS THE
  GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND.
    2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE DEPARTMENT OF
  TAXATION AND FINANCE FROM GIFTS TO THE TUITION ASSISTANCE PROGRAM PURSU-
  ANT TO SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW.
    3.  MONEYS IN SUCH FUND SHALL BE KEPT SEPARATELY FROM AND SHALL NOT BE
  COMMINGLED WITH ANY OTHER MONEYS IN  THE  CUSTODY  OF  THE  STATE  COMP-
  TROLLER.
    4.  SUCH  MONEYS,  AFTER  APPROPRIATION  BY  THE LEGISLATURE, SHALL BE
  AVAILABLE TO THE PRESIDENT  OF  THE  NEW  YORK  STATE  HIGHER  EDUCATION
  SERVICES  CORPORATION FOR THE DISTRIBUTION OF TUITION ASSISTANCE PROGRAM
  AWARDS.   NOTWITHSTANDING ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUES
  COLLECTED  PURSUANT TO SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW SHALL
  BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND, USED IN
  ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE TUITION ASSIST-
  ANCE PROGRAM AND USED FOR ONLY THOSE PURPOSES ENUMERATED IN SECTION  SIX
  HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
    5. THE MONEYS IN SUCH FUND SHALL BE APPROPRIATED AND PAID OUT ON AUDIT
  AND  WARRANT OF THE COMPTROLLER ON THE CERTIFICATION OF THE COMMISSIONER
  OF EDUCATION OR SUCH OTHER OFFICER OR EMPLOYEE OR OFFICERS OR  EMPLOYEES
  AS  SUCH  COMPTROLLER AND SUCH COMMISSIONER SHALL AUTHORIZE TO MAKE SUCH
  REQUISITIONS.
    S 3. This act shall take effect on the first of January next  succeed-
  ing  the  date  on  which  it shall have become a law and shall apply to
  taxable years occurring on or after such date.