This bill has been amended

Bill S281-2013

Provides for corporate franchise and personal income tax check-offs for taxpayer gifts for lung cancer education and prevention; sets up education/prevention fund

Provides for a corporate franchise tax check-off and a personal income tax check-off for taxpayer gifts for lung cancer education and prevention; establishes the lung cancer education and prevention fund; provides for such education and prevention programs by the department of health.

Details

Actions

  • Jun 4, 2013: REPORTED AND COMMITTED TO FINANCE
  • Jan 9, 2013: REFERRED TO HEALTH

Votes

VOTE: COMMITTEE VOTE: - Health - Jun 4, 2013
Ayes (15): Hannon, Ball, Farley, Felder, Fuschillo, Golden, Larkin, Savino, Seward, Young, Montgomery, Adams, Peralta, O'Brien, Hoylman
Ayes W/R (2): Rivera, Hassell-Thompson

Memo

BILL NUMBER:S281

TITLE OF BILL: An act to amend the public health law, the tax law and the state finance law, in relation to providing for taxpayer gifts for lung cancer education and prevention and establishing the lung cancer education and prevention fund

PURPOSE: This bill establishes the lung cancer education and prevention fund which will be financed by optional contributions derived from a taxpayer check-off placed on all corporate and personal income tax forms.

SUMMARY OF PROVISIONS: Section 1. Subdivision 1 of section 207 of the public health law is amended by adding a new paragraph (h) to add lung cancer to the health care and wellness education and outreach program within the Department of Health.

Section 2 and 3, adds new sections, 209-H and 630-C, respectively, to the tax law to allow corporate and individual taxpayers the option to contribute to the lung cancer education and prevention program, via a tax check-off on the tax return.

Section 4, adds a new section, 97-1111, to the state finance law, to establish the lung cancer education and prevention fund under the joint custody of the commissioner of taxation and finance and the state comptroller. Monies received into this fund will be used to finance programs to educate the public about lung cancer.

JUSTIFICATION: The incidence of lung cancer is one of the top causes of death in New York. This bill provides a way to raise funds for an education and prevention program by having a voluntarily taxpayer check-off on both individual and corporate taxpayer tax forms. These funds will be used for educate the public regarding the dangers of lung cancer and to increase awareness of this disease.

LEGISLATIVE HISTORY: 2012: S.7194 - Referred to Health

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: Immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 281 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________
Introduced by Sen. LARKIN -- read twice and ordered printed, and when printed to be committed to the Committee on Health AN ACT to amend the public health law, the tax law and the state finance law, in relation to providing for taxpayer gifts for lung cancer education and prevention and establishing the lung cancer education and prevention fund THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 1 of section 207 of the public health law is amended by adding a new paragraph (i) to read as follows: (I) THE DANGERS OF LUNG CANCER, INCLUDING WAYS TO PREVENT THE INCI- DENCE AND SEVERITY OF THE DISEASE. S 2. The tax law is amended by adding a new section 209-H to read as follows: S 209-H. GIFT FOR LUNG CANCER EDUCATION AND PREVENTION. A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF THE LUNG CANCER EDUCATION AND PREVENTION 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 CONTRIB- UTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE LUNG CANCER EDUCATION AND PREVENTION FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-SEVEN-LLLL OF THE STATE FINANCE LAW. S 3. 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. GIFT FOR LUNG CANCER EDUCATION AND PREVENTION. AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE LUNG CANCER EDUCATION AND PREVENTION 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 REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE LUNG CANCER EDUCATION AND PREVENTION FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-SEV- EN-LLLL OF THE STATE FINANCE LAW. S 4. The state finance law is amended by adding a new section 97-llll to read as follows: S 97-LLLL. LUNG CANCER EDUCATION AND PREVENTION 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 "LUNG CANCER EDUCATION AND PREVENTION FUND". 2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT OF TAXATION AND FINANCE, PURSUANT TO THE PROVISIONS OF SECTION TWO HUNDRED NINE-H AND 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. 3. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR LUNG CANCER EDUCATION AND PREVENTION PROJECTS. AS USED IN THIS SECTION, "LUNG CANCER EDUCATION AND PREVENTION PROJECTS" MEANS EDUCATIONAL PROJECTS, INCLUDING GRANTS FOR LUNG CANCER EDUCATION AND PREVENTION PROGRAMS, WHICH ARE APPROVED BY THE DEPARTMENT OF HEALTH. 4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSIONER OF HEALTH. 5. TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF HEALTH SHALL ENSURE THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE EXPENDED PRIOR TO THE END OF THAT FISCAL YEAR. S 5. This act shall take effect immediately.

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