Permits taxpayers who are entitled to an income tax refund to voluntarily contribute any dollar amount to the support of the New York state veterans' homes thereby reducing the amount owed to such individual; provides that the tax form is to include a space to be marked if individual chooses to contribute; creates the New York state veterans' homes fund.
BILL NUMBER: S1821
TITLE OF BILL : An act to amend the tax law and the state finance law, in relation to authorizing personal income taxpayers to contribute to the support of the New York state veterans' homes
PURPOSE : To permit New York State taxpayers to voluntarily contribute a portion of their state tax refund of any money that they so choose to finance the operation of the State's Veterans' Homes via their income tax return.
SUMMARY OF PROVISIONS : An individual who will receive a tax refund in any taxable year may elect to contribute to the support of the New York State Veterans' Homes. Such contribution will reduce the amount of refund owed to the taxpayer. The tax commission shall include space on the personal income tax return to enable a taxpayer to make such contribution as well as a space to contribute in general Notwithstanding any other provision of law, all revenues collected pursuant to this section shall be credited to the board of visitors of New York State Veterans' Homes and used only for those purposes enumerated in article twenty-six-A of the public health law.
JUSTIFICATION : The State has an obligation to care for the health and welfare of its older veterans. The State currently runs veterans' homes which are largely self sufficient A portion of the costs of delivering care at these facilities is absorbed by the State through its budget. This has placed pressure on the State to avoid building any further homes even though there is a growing need for such facilities. By allowing the citizens of New York to voluntarily contribute to these homes, we can make them fully self-sufficient. We currently have a checkoff on our State income tax form for a Gift for Wildlife. Our concern for the health of our aging veterans should be no less of a concern than the protection of our environment. Other states have already placed this option on their returns.
LEGISLATIVE HISTORY :
2008-07: S.121.A Referred to Investigations and Government Operations 2006: Referred to Finance
FISCAL IMPLICATIONS : Minimal.
EFFECTIVE DATE : This act shall take effect immediately and shall apply to taxable years commencing on or after January 1, 2009.
STATE OF NEW YORK ________________________________________________________________________ 1821 2009-2010 Regular Sessions IN SENATE February 9, 2009 ___________Introduced by Sens. MORAHAN, DeFRANCISCO, DIAZ, O. JOHNSON, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law and the state finance law, in relation to authorizing personal income taxpayers to contribute to the support of the New York state veterans' homes 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-b to read as follows: S 630-B. GIFT FOR THE NEW YORK STATE VETERANS' HOMES. AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF THE NEW YORK STATE VETERANS' HOMES. 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 REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE FUND FOR THE NEW YORK STATE VETERANS' HOMES ESTABLISHED PURSUANT TO AND USED ONLY FOR THOSE PURPOSES ENUMER- ATED IN SECTION NINETY-SEVEN-JJJJ OF THE STATE FINANCE LAW. S 2. The state finance law is amended by adding a new section 97-jjjj to read as follows: S 97-JJJJ. FUND FOR THE NEW YORK STATE VETERANS' HOMES. 1. A SPECIAL FUND TO BE KNOWN AS THE "FUND FOR THE NEW YORK STATE VETERANS' HOMES" IS HEREBY ESTABLISHED IN THE CUSTODY OF THE STATE COMPTROLLER AND THE COMMISSIONER OF TAXATION AND FINANCE. 2. THE FUND SHALL CONSIST OF ALL MONIES TRANSFERRED TO SUCH FUND PURSUANT TO LAW AND ALL MONIES FROM GIFTS MADE PURSUANT TO SECTION SIX HUNDRED THIRTY-B OF THE TAX LAW AND ANY INTEREST OR EARNINGS THAT MAY ACCRUE FROM INVESTMENT OF MONIES IN THE FUND. NOTHING CONTAINED IN THIS SECTION SHALL PREVENT THE STATE FROM RECEIVING GRANTS, GIFTS OR BEQUESTSEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06959-01-9 S. 1821 2
FOR THE PURPOSES OF THE FUND AS DEFINED IN THIS SECTION AND DEPOSITING THEM INTO THE FUND. 3. THE MONEYS IN SUCH FUND SHALL BE EXPENDED FOR THE PURPOSES OF THE VETERANS' HOMES AS SET FORTH IN SECTION TWENTY-SIX HUNDRED THIRTY OF THE PUBLIC HEALTH LAW, OR FOR THE CONVENIENCE OF THE RESIDENTS OF SUCH HOMES. MONEYS IN SUCH FUND SHALL BE DISTRIBUTED TO THE VETERANS' HOMES BY THE COMMISSIONER OF HEALTH ON A PROPORTIONAL BASIS. 4. ALL PAYMENTS FROM SUCH FUND SHALL BE MADE BY THE COMMISSIONER OF TAXATION AND FINANCE ON THE AUDIT AND WARRANT OF THE COMPTROLLER ON VOUCHERS APPROVED BY THE COMMISSIONER OF HEALTH. S 3. This act shall take effect immediately and shall apply to taxa- ble years commencing on or after January 1, 2009.