Establishes a gift for preserving religious landmarks option on state income tax returns; establishes the "preserving religious landmarks fund" into which all revenue from such gifts shall be deposited; monies shall be used to provide annual grants to religious organizations which occupy and use a historic, inner-city house of worship, for the preservation of such houses of worship.

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S343-2013 Actions

• Jan 9, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S343-2013 Memo

BILL NUMBER:S343

TITLE OF BILL:
An act
to amend the tax law, in relation to establishing a gift for preserving
religious landmarks on personal income tax forms; to amend the state
finance law, in relation to establishing the preserving religious
landmarks fund; and to amend the parks, recreation and historic
preservation law, in relation to establishing a grant program to preserve
inner-city houses of worship

PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this legislation is to create a tax check off option
for a gift to preserve religious landmark buildings and to establish
a grant program to help maintain these prominent fixtures in the
communities.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Amends the Tax Law by adding a new section 629-a. Creates
the tax check off box to enable contributions to preserve religious
landmarks.

Section 2. Amends the state Finance Law by adding a new section 95-h.
Establishes the preserving religious landmarks fund in the joint
custody of the Commissioner of Taxation and Finance and the State
Comptroller.

Section 3. Amends the Parks, Recreation, and Historic Preservation Law
by adding a new section 14.11. Establishes the preservation of
religious landmarks grants.

Section 4.. Effective Date.

EXISTING LAW:
None.

JUSTIFICATION:
Thousands of historic urban houses of worship across the nation
-churches, synagogues, temples and mosques - are threatened by years
of deferred maintenance, financial disinvestment and, in rare
instances, soaring real estate values that make selling the property
an attractive proposition for shrinking congregations. Abandoning
these buildings would mean losing an irretrievable part of the
nation's cultural heritage that extends from before the Revolutionary
War to the modem Civil Rights Movement.

* The average inner-city congregation faces repairs in the range of $1
million to $2 million, an amount that greatly exceeds its fundraising
capacity;

* Fully 20% of all historic urban houses of worship in cities are
expected to suffer partial collapse or Worse in the next five years;

* These historic sacred places are not sustainable without a major
infusion of capital.


These landmark religious houses of worship have established themselves
as prominent fixtures in our communities. These places do more than
protect historic past - they also provide critical community services
to a population that extends far beyond their Congregations. They
provide roof for valuable community services such as senior citizen
assistance programs, homeless assistance programs, English language
learners adult education, youth, teen activities and education.
Though there is a growing public understanding of the critical roles
that faith-based organizations play in the cultural and social
fabric, these groups will be unable to offer social services and safe
havens to people in the state's most impoverished neighborhoods if
their buildings collapse piece by piece or in wholesale demolitions.
Many current grant programs do not allow religious landmarks to apply
for them. This bill would add an important program that would help to
save some decaying historical religious landmarks that lack funding
from other sources.

In addition, economic data from other states with similar tax benefits
for such programs, indicate that such programs accomplish significant
economic development and historic preservation benefits
simultaneously. Rehabilitation spending will stimulate construction
activity and job creation and has been proven to outperform the
economic benefits of new construction in local and regional economies.

This bill will give residents of this state the voluntary ability to
support these religious landmarks that are so essential to their
communities.

PRIOR LEGISLATIVE HISTORY:
2012: S.63-A - Amend and recommit to Investigations and Government
Operations
2011: S.63 - Defeated in Investigations and Government Operations/A.4831
- Referred to Ways and Means
2009-10: S.3128A - Reported and Committed to Finance/A.5056A
Reported to Ways and Means
2007-08: S.760 - Referred to Investigations and Government
Operations/A.6742 - Referred to Ways and Means
2005-06: S.5372 - Referred to Investigations and Government
Operations/A.8240 - Referred to Ways and Means

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately.

S343-2013 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                     343

                         2013-2014 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 9, 2013
                                 ___________

  Introduced  by  Sen.  DIAZ  --  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, in relation  to  establishing  a  gift  for
    preserving  religious landmarks on personal income tax forms; to amend
    the state finance law, in  relation  to  establishing  the  preserving
    religious  landmarks  fund;  and  to  amend  the parks, recreation and
    historic preservation law, in relation to establishing a grant program
    to preserve inner-city houses of worship

    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 629-a to
  read as follows:

    S 629-A. GIFT FOR PRESERVING RELIGIOUS LANDMARKS.  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 PRESERVING
  RELIGIOUS LANDMARKS 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  REVENUE  COLLECTED  PURSUANT  TO  THIS
  SECTION SHALL BE CREDITED TO THE PRESERVING RELIGIOUS LANDMARKS FUND AND
  USED  ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION NINETY-FIVE-H OF THE
  STATE FINANCE LAW.
    S 2. The state finance law is amended by adding a new section 95-h  to
  read as follows:

    S 95-H. PRESERVING RELIGIOUS LANDMARKS FUND. 1. THERE IS HEREBY ESTAB-
  LISHED  IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE
  AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "PRESERVING
  RELIGIOUS LANDMARKS FUND".

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD00332-01-3

 S. 343                              2

    2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
  PROVISIONS  OF  SECTION  SIX  HUNDRED  TWENTY-NINE-A OF THE TAX LAW, ALL
  REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL
  MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
  OR  SOURCE  PURSUANT TO LAW. NO MONEYS CREDITED TO SUCH FUND PURSUANT TO
  SECTION SIX HUNDRED TWENTY-NINE-A OF THE TAX  LAW  SHALL  BE  DEEMED  TO
  AUTHORIZE  THE  REDUCTION OF THE AMOUNT OF MONIES OTHERWISE APPROPRIATED
  TO THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION.
    3. THE MONIES OF THE FUND SHALL BE MADE AVAILABLE  TO  THE  OFFICE  OF
  PARKS, RECREATION AND HISTORIC PRESERVATION FOR THE PURPOSE OF PROVIDING
  GRANTS  TO  RELIGIOUS  ORGANIZATIONS  FOR THE PRESERVATION OF INNER-CITY
  HOUSES OF WORSHIP USED AND OCCUPIED BY SUCH  ORGANIZATIONS  PURSUANT  TO
  SECTION 14.11 OF THE PARKS, RECREATION AND HISTORIC PRESERVATION LAW.
    4.  THE  MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT
  OF THE STATE COMPTROLLER  ON  VOUCHERS  CERTIFIED  OR  APPROVED  BY  THE
  COMMISSIONER  OF  PARKS,  RECREATION AND HISTORIC PRESERVATION, OR BY AN
  OFFICER OR EMPLOYEE OF THE OFFICE  OF  PARKS,  RECREATION  AND  HISTORIC
  PRESERVATION DESIGNATED BY SUCH COMMISSIONER.
    S 3. The parks, recreation and historic preservation law is amended by
  adding a new section 14.11 to read as follows:

    S  14.11  PRESERVATION OF RELIGIOUS LANDMARKS GRANTS. THE OFFICE SHALL
  DEVELOP, ESTABLISH AND IMPLEMENT A PROGRAM WHICH PROVIDES ANNUAL  GRANTS
  TO  RELIGIOUS ORGANIZATIONS OCCUPYING AND UTILIZING HISTORIC, INNER-CITY
  HOUSES OF WORSHIP, WHICH ARE NOT INCLUDED IN THE  NATIONAL  REGISTER  OR
  STATE REGISTER OF HISTORIC PLACES. SUCH GRANTS SHALL BE USED TO RESTORE,
  REHABILITATE  AND  PRESERVE SUCH HOUSES OF WORSHIP WHICH SERVE AS IMPOR-
  TANT ICONS TO THE COMMUNITIES IN WHICH THEY ARE LOCATED.
    S 4. This act shall take effect immediately.