Provides for gifts on tax returns for autism awareness and research.
TITLE OF BILL: An act to amend the tax law and the state finance law, in relation to gifts for autism awareness and research
PURPOSE: Provides for gifts on tax returns for autism awareness and research.
SUMMARY OF PROVISIONS:
Section 1 - The tax law is amended by adding a new section 630-c.
JUSTIFICATION: This bill would create a new personal income tax check off for taxpayers who wish to contribute a certain amount of their money to be used for autism education awareness and research. Since 1996 there were 3,416 cases of autism of school-age students aged 4-21. That number has increased to 13,622 as of 2005. This check off will assist New York State's educators and caregivers with funds they need to help those with autism.
LEGISLATIVE HISTORY: 2012: S.5291- Reported to Finance / A.5321 - Passed Assembly 2011: S.5291- Reported to Investigations/A.5321- Passed Assembly 2010: S.487-Reported to Finance 2009: S.487- Reported to Finance 2008: S.5610- Referred to Investigations/A.2496 -Passed Assembly 2007: S.5610- Referred to Investigations/A.8496- Passed Assembly
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 2457 2013-2014 Regular Sessions IN SENATE January 17, 2013 ___________Introduced by Sen. LANZA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law and the state finance law, in relation to gifts for autism awareness and research 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-c to read as follows: S 630-C. GIFT FOR AUTISM AWARENESS AND RESEARCH. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE NEW YORK STATE AUTISM AWARENESS AND RESEARCH FUND FOR AUTISM AWARENESS PROJECTS AND AUTISM RESEARCH PROJECTS. THE 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. NOTWITHSTAND- ING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE NEW YORK STATE AUTISM AWARENESS AND RESEARCH FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-E OF THE STATE FINANCE LAW, AS ADDED BY CHAPTER THREE HUNDRED ONE OF THE LAWS OF TWO THOUSAND FOUR. S 2. Subdivision 2 of section 95-e of the state finance law, as added by chapter 301 of the laws of 2004, is amended to read as follows: 2. Such fund shall consist of all revenues received pursuant to the provisions of section four hundred four-v of the vehicle and traffic law, AS ADDED BY CHAPTER THREE HUNDRED ONE OF THE LAWS OF TWO THOUSAND FOUR, ALL REVENUES RECEIVED PURSUANT TO SECTION SIX HUNDRED THIRTY-C OF THE TAX LAW and all other moneys appropriated, credited, or transferred thereto 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. S 3. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03989-01-3