Provides for a corporate franchise tax check-off and a personal income tax check-off for taxpayer gifts for diabetes research and education; establishes the diabetes research and education fund.
Sponsor: DEFRANCISCO / Co-sponsor(s): GRIFFO, JOHNSON, LARKIN, PARKER, RANZENHOFER / Committee: RULES
Law Section: Tax Law / Law: Add SS209-H & 630-c, Tax L; add S89-h, St Fin L
Sponsor: DEFRANCISCO / Co-sponsor(s): GRIFFO, JOHNSON, LARKIN, PARKER, RANZENHOFER / Committee: RULES
Law Section: Tax Law / Law: Add SS209-H & 630-c, Tax L; add S89-h, St Fin L
S3292-2011 Actions
- Jun 12, 2012: REPORTED AND COMMITTED TO RULES
- May 22, 2012: REPORTED AND COMMITTED TO FINANCE
- Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
- Jun 24, 2011: COMMITTED TO RULES
- Jun 7, 2011: ADVANCED TO THIRD READING
- Jun 6, 2011: 2ND REPORT CAL.
- Jun 2, 2011: 1ST REPORT CAL.958
- May 24, 2011: REPORTED AND COMMITTED TO FINANCE
- Feb 15, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
S3292-2011 Meetings
Finance: Jun 2, 2011, Finance: Jun 12, 2012, Investigations and Government Operations: May 15, 2012, Investigations and Government Operations: May 22, 2012, Investigations and Government Operations: May 24, 2011, Rules: Jun 14, 2012S3292-2011 Calendars
Floor Calendar: Jun 6, 2011 , Floor Calendar: Jun 7, 2011 , Floor Calendar: Jun 13, 2011 , Floor Calendar: Jun 14, 2011 , Floor Calendar: Jun 15, 2011 , Floor Calendar: Jun 16, 2011 , Floor Calendar: Jun 17, 2011 , Floor Calendar: Jun 21, 2011 , Floor Calendar: Jun 22, 2011 , Floor Calendar: Jun 23, 2011 , Floor Calendar: Jun 24, 2011S3292-2011 Votes
VOTE: COMMITTEE VOTE:
- Investigations and Government Operations
- May 24, 2011
Ayes (7): Marcellino, Alesi, Golden, Nozzolio, Zeldin, Squadron, Diaz
Ayes W/R (1): Peralta
VOTE: COMMITTEE VOTE:
- Finance
- Jun 2, 2011
Ayes (32): DeFrancisco, Johnson, Alesi, Bonacic, Farley, Flanagan, Fuschillo, Golden, Griffo, Hannon, Lanza, Larkin, LaValle, Little, Marcellino, Nozzolio, Robach, Saland, Seward, Young, Krueger, Breslin, Diaz, Dilan, Gianaris, Montgomery, Oppenheimer, Parker, Perkins, Rivera, Stavisky, Stewart-Cousins
Ayes W/R (1): Peralta
Excused (2): Duane, Kruger
VOTE: COMMITTEE VOTE:
- Investigations and Government Operations
- May 22, 2012
Ayes (7): Marcellino, Alesi, Golden, Nozzolio, Zeldin, Squadron, Diaz
Ayes W/R (1): Peralta
VOTE: COMMITTEE VOTE:
- Rules
- Jun 12, 2012
Ayes (24): Skelos, Alesi, Farley, Fuschillo, Hannon, Johnson, Larkin, LaValle, Libous, Marcellino, Maziarz, Nozzolio, Saland, Seward, Sampson, Breslin, Dilan, Duane, Hassell-Thompson, Montgomery, Parker, Perkins, Smith, Stewart-Cousins
Excused (1): Krueger
S3292-2011 Memo
BILL NUMBER:S3292 TITLE OF BILL: An act to amend the tax law and the state finance law, in relation to providing for taxpayer gifts for diabetes research and education and establishing the diabetes research and education fund PURPOSE OR GENERAL IDEA OF BILL: Provides for corporate franchise tax and personal income tax check-offs for taxpayer gifts for diabetes research and education. This bill also establishes the diabetes fund. SUMMARY OF SPECIFIC PROVISIONS: Section one amends the tax law by adding a new section 209-H to enable corporate tax payers to make a contribution to the diabetes 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 the diabetes research and education fund, as enumerated in the state finance law. Section 2 amends the tax law by adding a new section 630-c to enable personal taxpayers to make a contribution to the diabetes research and education fund. This contribution can be made m 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 the diabetes research and education fund, as enumerated in the state finance law. Section 3 amends the state finance law by establishing a "diabetes research and education fund" in the joint custody of the commissioner of taxation and finance and the comptroller. This section also declares that to the extent possible, the commissioner of health shall ensure that all monies received during a fiscal year .are expended prior to the end of that fiscal year on diabetes research and education projects. JUSTIFICATION: Currently millions of New Yorkers are affected by diabetes, and there is still no established cure. This bill would help to increase funds for basic scientific research into a cure for diabetes, as well as other important educational programs by simply making a donation on either personal or corporate tax returns. There are five other groups listed in the "voluntary gifts/contributions" section of New York State tax law. Allowing for a "diabetes research/education" category on New York State personal and corporate income tax forms alongside these other important categories will facilitate greater funding for diabetes programs. PRIOR LEGISLATIVE HISTORY: 05/13/02 Passed Assembly 06/09/03 Passed Assembly 03/10/04 Passed Assembly 05/23/05 Passed Assembly 04/04/06 Passed Assembly 02/26/08 Passed Assembly 05/11/09 Passed Assembly 03/18/10 Passed Assembly FISCAL IMPLICATIONS: It is expected that this bill could raise up to $1 million to be deposited into the Diabetes Research and Education Fund. EFFECTIVE DATE: This act shall take effect immediately.
S3292-2011 Text
S T A T E O F N E W Y O R K
3292 2011-2012 Regular Sessions I N SENATE February 15, 2011
Introduced by Sens. DeFRANCISCO, GRIFFO, JOHNSON, LARKIN, RANZENHOFER - 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 providing for taxpayer gifts for diabetes research and education and establishing the diabetes research and education fund 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-H to read as follows:
S 209-H. GIFT FOR DIABETES RESEARCH AND EDUCATION. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF THE DIABETES 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 CONTRIB UTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ALL REVENUES COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE DIABETES RESEARCH AND EDUCATION FUND AND SHALL BE USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-H OF THE STATE FINANCE LAW.
S 2. The tax law is amended by adding a new section 630-c to read as follows:
S 630-C. GIFT FOR DIABETES RESEARCH AND EDUCATION. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER THE EFFECTIVE DATE OF THIS SECTION, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE DIABETES 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. NOTWITH STANDING ANY OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02879-02-1
S. 3292 2 THIS SECTION SHALL BE CREDITED TO THE DIABETES RESEARCH AND EDUCATION FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-H OF THE STATE FINANCE LAW.
S 3. The state finance law is amended by adding a new section 89-h to read as follows:
S 89-H. DIABETES 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 "DIABETES RESEARCH AND EDUCATION 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 HEREIN 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 DIABETES RESEARCH AND EDUCATIONAL PROJECTS. AS USED IN THIS SECTION, "DIABETES RESEARCH AND EDUCATION PROJECTS" MEANS SCIENTIFIC RESEARCH OR EDUCATIONAL PROJECTS, INCLUDING DEMONSTRATION AND EDUCATION GRANTS FOR DIABETES EDUCATION RESEARCH, 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 4. This act shall take effect immediately.

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