Bill S2004C-2013

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education

Relates to ALS (Amyotrophic Lateral Sclerosis) research and education; creates the New York ALS research and education fund.

Details

Actions

  • Jun 13, 2014: PRINT NUMBER 2004C
  • Jun 13, 2014: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 22, 2014: PRINT NUMBER 2004B
  • Jan 22, 2014: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • May 22, 2013: PRINT NUMBER 2004A
  • May 22, 2013: AMEND AND RECOMMIT TO FINANCE
  • Apr 16, 2013: REPORTED AND COMMITTED TO FINANCE
  • Jan 9, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S2004C

TITLE OF BILL: An act to amend the tax law and the state finance law, in relation to ALS (Amyotrophic Lateral Sclerosis) research and education

PURPOSE: Provides for corporate finance tax and personal income tax checkoffs for taxpayer gifts for ALS research and education. This bill also establishes New York State ALS research and education fund.

SUMMARY OF PROVISIONS:

Section one amends the tax law by adding a new section to enable corporate taxpayers to make contributions to the ALS research and education fund. This contribution can be made in any whole dollar amount, and shall not reduce the amount of the state tax owed by the taxpayer. In addition, this section mandates that all revenues collected be credited to ALS research and education fund, as enumerated in the state finance law.

Section 2 amends the law by adding a new section to enable personal taxpayers to make a contribution to the ALS research and education fund. This contribution can be made in any whole dollar amount, and shall not reduce the amount of the state tax owed by the taxpayer. In addition, this section mandates that all revenues collected be credited to ALS research and education fund, as enumerated in the state finance law.

Section 3 amends the state law by establishing the "New York State ALS research and education fund" in the joint custody of the commissioner of taxation and finance and the controller. This section also provides that all moneys of the fund shall be expended to provide grants to the Greater New York ALS Association and the ALS Association Upstate New York Chapter, not-for-profit corporations incorporated for the purpose of advancing and financing ALS research and education projects.

This section further requires the Comptroller to report by February first of each year on the aggregate collections-in the fund by source. Also, the Greater New York ALS Association and ALS Association Upstate New York Chapter is required to publish an annual report on or before February first which details the issuance of grants, and financial statements as a condition of receiving grants from the "New York State. ALS research and education fund." Financial statements included in this report must be audited by a nationally recognized accounting firm.

Section 4 establishes the effective date.

JUSTIFICATION: The facts and statistics relating to ALS are startling:

* Amyotrophic lateral sclerosis (ALS), often referred to as Lou Gehrig's Disease, is a progressive neurodegenerative disease that affects motor neurons in the brain and the spinal cord On average, one person with ALS die within two to five years of diagnosis.

* In the one hundred fifty years since ALS was identified as a disease, there is still no known cause, prevention, treatment or cure. Genetics, toxic agents and stress are all suspected as possible causes of the disease. However, further research is needed to determine whether any or all of these factors are the cause of ALS and related disorders. It is estimated that there are more than thirty thousand Americans who have ALS and related disorders at any given time. Based on united states' population studies, a little more than five thousand six hundred people in the united States are diagnosed with ALS each year. Approximately every ninety minutes, someone is diagnosed with ALS and every ninety minutes, someone dies from ALS.

* Studies supported by the Department of veterans Affairs, Harvard university and the Institute of Medicine among others repeatedly have found that military veterans, regardless of branch or era of service, are approximately twice as likely to die from Lou Gehrig's Disease as those who have not served in the military. These findings were most recently confirmed by a September 2009 study funded by the VA and the National Institutes of Health. without funding for research projects, opportunities to discover and deliver a treatment to veterans will leave them - and all people living with the disease with no effective treatment option. We need to fund vital research to ensure that our nation continues to fight for our veterans just as they fought for us.

* Research has shown that coordinated and comprehensive community-based clinical care provided within a multidisciplinary treatment program can marginally extend life and improve the quality of life for persons with ALS. The surge in the numbers of those persons affected by ALS, including family caregivers, will place a severe strain on the state's already challenged health, social services, geriatrics and other service delivery systems.

The addition of a check-off box on the Corporate and Personal Income Tax forms will provide a convenient way for people to contribute to ALS research and education.

LEGISLATIVE HISTORY: 2013: S.2004-A - Reported to Finance; A.1169-A Passed Assembly 2011-2012: S.5393-B - Reported to Finance; A.7840-B Passed the Assembly

FISCAL IMPLICATIONS: None to state.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 2004--C 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________
Introduced by Sens. CARLUCCI, LARKIN, MONTGOMERY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- reported favorably from said committee and committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- 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 -- 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 ALS (Amyotrophic Lateral Sclerosis) research and education 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 209-I to read as follows: S 209-I. GIFT FOR ALS RESEARCH AND EDUCATION. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF THE NEW YORK STATE ALS (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX OWED BY SUCH TAXPAYER. THE COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE 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 NEW YORK STATE ALS RESEARCH AND EDUCATION FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY- FIVE-H OF THE STATE FINANCE LAW. S 2. The tax law is amended by adding a new section 630-d to read as follows:
S 630-D. GIFT FOR ALS RESEARCH AND EDUCATION. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE NEW YORK STATE ALS (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION 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. NOTWITHSTANDING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE STATE FINANCE LAW. S 3. The state finance law is amended by adding a new section 95-h to read as follows: S 95-H. NEW YORK STATE ALS RESEARCH AND EDUCATION 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 NEW YORK STATE ALS (AMYOTROPHIC LATERAL SCLEROSIS) RESEARCH AND EDUCATION FUND. 2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE PROVISIONS OF SECTIONS TWO HUNDRED NINE-I AND SIX HUNDRED THIRTY-D OF THE TAX LAW, ALL REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THER- ETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW. NOTHING CONTAINED 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. ANY INTEREST RECEIVED BY THE COMPTROLLER ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE RETAINED IN AND BECOME PART OF SUCH FUND. 3. MONEYS OF THE FUND SHALL BE EXPENDED ONLY TO PROVIDE GRANTS TO THE GREATER NEW YORK ALS ASSOCIATION AND THE ALS ASSOCIATION UPSTATE NEW YORK CHAPTER, NOT-FOR-PROFIT CORPORATIONS ESTABLISHED IN THIS STATE WHICH ARE INCORPORATED FOR THE PURPOSE OF ADVANCING AND FINANCING ALS RESEARCH AND EDUCATION PROJECTS, PROVIDED THAT MONEYS OF THE FUND SHALL BE EXPENDED ONLY IN SUPPORT OF THE GREATER NEW YORK ALS ASSOCIATION'S ALSA CERTIFIED TREATMENT CENTERS OF EXCELLENCE LOCATED IN NEW YORK STATE OR OTHERWISE IN SUPPORT OF THE GREATER NEW YORK ALS ASSOCIATION'S WORK IN NEW YORK STATE. 4. 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 BY SOURCE IN THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING THE PRECEDING CALENDAR YEAR AS THE RESULT OF REVENUE DERIVED PURSUANT TO SECTIONS TWO HUNDRED NINE-I AND SIX HUNDRED THIRTY-D OF THE TAX LAW AND FROM ALL OTHER SOURCES, AS WELL AS ALL DISBURSEMENTS FROM THE NEW YORK STATE ALS RESEARCH AND EDUCATION FUND DURING THE PRECEDING CALENDAR YEAR. THE COMPTROLLER SHALL EXPEND FUNDS IN THE YEAR IN WHICH THEY WERE DONATED TO THE EXTENT PRACTICABLE. IN THE EVENT THAT ANY SUCH FUNDS WERE NOT EXPENDED IN THE YEAR IN WHICH THEY WERE DONATED, THE COMPTROLLER SHALL PROVIDE JUSTIFICATION, ALONG WITH A REMEDIAL PLAN TO ENSURE THE TIMELY AND EFFECTIVE USE OF THE FUNDS IN THE ANNUAL REPORT TO THE GOVER- NOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMITTEE.
5. AS A CONDITION OF RECEIVING GRANTS FROM THE FUND, THE GREATER NEW YORK ALS ASSOCIATION AND THE ALS ASSOCIATION UPSTATE NEW YORK CHAPTER SHALL AGREE TO ISSUE AND SHALL ISSUE, ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, A REPORT INCLUDING, BUT NOT LIMITED TO, FINANCIAL STATEMENTS, FINANCIAL REPORTS AND REPORTS ON THE ISSUANCE OF GRANTS. SUCH REPORTS SHALL BE DELIVERED TO THE GOVERNOR AND THE CHAIRS OF THE SENATE FINANCE COMMITTEE AND THE ASSEMBLY WAYS AND MEANS COMMITTEE AND SHALL ALSO BE MADE AVAILABLE TO THE PUBLIC. SUCH FINANCIAL STATEMENTS AND REPORTS SHALL BE AUDITED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM. 6. MONEYS SHALL BE PAYABLE FROM THE FUND TO THE GREATER NEW YORK ALS ASSOCIATION AND THE ALS ASSOCIATION UPSTATE NEW YORK CHAPTER, WITH SIXTY-FIVE PERCENT OF MONEYS IN THE FUND TO BE ALLOCATED TO THE GREATER NEW YORK ALS ASSOCIATION AND THIRTY-FIVE PERCENT OF MONEYS IN THE FUND TO BE ALLOCATED TO THE ALS ASSOCIATION UPSTATE NEW YORK CHAPTER ON AN ANNUAL BASIS, ON THE AUDIT AND WARRANT OF THE COMPTROLLER ON VOUCHERS APPROVED BY THE COMPTROLLER. S 4. This act shall take effect immediately.

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