Directs the commissioner of taxation and finance to provide a single line upon which to enter all contributions to certain funds on personal income tax forms as authorized pursuant to part II of article 22 of the tax law.

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S4246-2011 Actions

• Jun 21, 2012: COMMITTED TO RULES
• May 7, 2012: ADVANCED TO THIRD READING
• May 2, 2012: 2ND REPORT CAL.
• May 1, 2012: 1ST REPORT CAL.670
• Jan 31, 2012: REPORTED AND COMMITTED TO FINANCE
• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Mar 24, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S4246-2011 Meetings

Finance: May 1, 2012, Investigations and Government Operations: Jan 31, 2012

S4246-2011 Calendars

Floor Calendar: May 2, 2012 , Floor Calendar: May 7, 2012 , Floor Calendar: May 8, 2012 , Floor Calendar: May 9, 2012 , Floor Calendar: May 14, 2012 , Floor Calendar: May 15, 2012 , Floor Calendar: May 16, 2012 , Floor Calendar: May 21, 2012 , Floor Calendar: May 22, 2012 , Floor Calendar: May 23, 2012 , Floor Calendar: May 30, 2012 , Floor Calendar: May 31, 2012 , Floor Calendar: Jun 4, 2012 , Floor Calendar: Jun 5, 2012 , Floor Calendar: Jun 6, 2012 , Floor Calendar: Jun 11, 2012 , Floor Calendar: Jun 12, 2012 , Floor Calendar: Jun 13, 2012 , Floor Calendar: Jun 14, 2012 , Floor Calendar: Jun 18, 2012 , Floor Calendar: Jun 19, 2012 , Floor Calendar: Jun 20, 2012 , Floor Calendar: Jun 21, 2012

S4246-2011 Votes

S4246-2011 Memo

BILL NUMBER:S4246

TITLE OF BILL:
An act
to amend the tax law, in relation to directing the commissioner of
taxation and finance to provide a single line on personal income tax
returns for the reporting of certain contributions by taxpayers

PURPOSE:
To simplify the New York State personal income tax return by providing
a single line upon which to make contributions on personal income tax
forms.

SUMMARY OF PROVISIONS:
Section 1 - adds a new section 624-a to the tax law to direct the
commissioner to provide for a single line on the personal income tax
return for the designation of all contributions made pursuant to
sections 625, 626, 627, 628, 629, 630, 630-a and 630-b of the tax law.
This single line shall provide sufficient space to designate the
amount of the contribution or contributions, and the code or codes,
established by the commissioner, of the fund or funds to which such
contribution or contributions are to be made.

Sections 2, 3, 4, 5, 6, and 7 - removes the requirement that the
commissioner shall include space on the personal income tax return to
enable a taxpayer to make such contribution for each fund.

Section 8 - contains the effective date.

EXISTING LAW:
Sections 625, 626, 627,628,629, and 630 of the tax law provide for
contributions on the personal income tax form to the following funds
respectively: gift for fish and wildlife management, United States
Olympic Committee/Lake Placid Olympic Training Center fund, gift for
breast cancer research and education, gift for missing and exploited
children clearinghouse fund, gift for Alzheimer's disease support
services, and gift for prostate cancer research, detection and
education.

JUSTIFICATION:
The number of gift funds eligible for contributions on the New York
State personal income tax form has increased significantly since 1982
when the first fund was established. This legislation seeks to
simplify the personal income tax form by listing the funds
individually in the tax instruction booklet and directing the
Commissioner of Taxation and Finance to create a corresponding code
for each fund (Similar to the school district code). These codes
along with the contribution amount, will be inserted on the
designated single line on the New York State personal income tax form.

LEGISLATIVE HISTORY:
2007/08: S.1111 Investigations & Government Operations; A.6703
Ways & Means 2006: S.4093 Investigations & Government Operations,
A.11060 - Ways & Means

FISCAL IMPLICATIONS:


None.

EFFECTIVE DATE:
This act shall take effect immediately, and shall apply to the taxable
year in which it takes effect and all subsequent taxable years

S4246-2011 Text

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

                                    4246

                         2011-2012 Regular Sessions

                              I N  SENATE

                               March 24, 2011
                                 ___________

  Introduced  by  Sen.  LITTLE -- 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 directing  the  commissioner
    of  taxation  and  finance to provide a single line on personal income
    tax returns for the reporting of certain contributions by taxpayers

    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 624-a to
  read as follows:

    S 624-A. SINGLE LINE FOR REPORTING CONTRIBUTIONS  AUTHORIZED  BY  THIS
  PART.  THE  COMMISSIONER  SHALL  PROVIDE  A  SINGLE LINE ON THE PERSONAL
  INCOME TAX RETURN FOR THE DESIGNATION OF ALL CONTRIBUTIONS MADE PURSUANT
  TO SECTIONS SIX HUNDRED TWENTY-FIVE, SIX HUNDRED TWENTY-SIX, SIX HUNDRED
  TWENTY-SEVEN, SIX HUNDRED TWENTY-EIGHT,  SIX  HUNDRED  TWENTY-NINE,  SIX
  HUNDRED  THIRTY,  SIX  HUNDRED THIRTY-A AND SIX HUNDRED THIRTY-B OF THIS
  PART. SUCH SINGLE LINE SHALL PROVIDE SUFFICIENT SPACE TO  DESIGNATE  THE
  AMOUNT  OF  THE  CONTRIBUTION  OR  CONTRIBUTIONS, AND THE CODE OR CODES,
  ESTABLISHED BY THE COMMISSIONER, OF THE FUND  OR  FUNDS  TO  WHICH  SUCH
  CONTRIBUTION OR CONTRIBUTIONS ARE TO BE MADE.
    S  2. Section 625 of the tax law, as added by chapter 4 of the laws of
  1982, is amended to read as follows:

    S 625. Gift for fish and wildlife management. Effective  for  any  tax
  year  commencing on or after January first, nineteen hundred eighty-two,
  an individual in any taxable year may elect to contribute to the conser-
  vation fund for fish and wildlife management purposes. Such contribution
  shall be in any whole dollar amount and shall not reduce the  amount  of
  state  tax  owed  by  such individual. [The tax commission 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

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD10479-01-1

 S. 4246                             2

  conservation fund and used only for those purposes enumerated in section
  eighty-three of the state finance law.
    S  3.  Section 626 of the tax law, as added by chapter 394 of the laws
  of 1995, is amended to read as follows:

    S 626. The United States Olympic Committee/Lake Placid Olympic  Train-
  ing  Center  Fund. Effective for any taxable year commencing on or after
  the first day of January next succeeding  the  effective  date  of  this
  section,  an  individual  in any taxable year may elect to contribute an
  amount of two dollars to the United States Olympic Committee/Lake Placid
  Olympic Training Center Fund. Such contribution  shall  not  reduce  the
  amount  of  state  tax  owed by such individual. [The commissioner shall
  include a space on the personal income tax return to enable  a  taxpayer
  to  make  such contribution.] Notwithstanding any other provision of law
  to the contrary, all revenues collected pursuant to this  section  shall
  be  credited  to the United States Olympic Committee/Lake Placid Olympic
  Training Center Fund and used only  for  those  purposes  enumerated  in
  section eighty-four of the state finance law.
    S  4.  Section 627 of the tax law, as added by chapter 279 of the laws
  of 1996, is amended to read as follows:

    S 627. Gift for breast cancer research and education.   Effective  for
  any  tax  year  commencing  on  or after January first, nineteen hundred
  ninety-six, an individual in any taxable year may elect to contribute to
  the breast cancer 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 breast
  cancer research and education fund and  used  only  for  those  purposes
  enumerated in section ninety-seven-yy of the state finance law.
    S  5.  Section 628 of the tax law, as added by chapter 579 of the laws
  of 1997, is amended to read as follows:

    S 628. Gift for missing and  exploited  children  clearinghouse  fund.
  Effective  for  any tax year commencing on or after January first, nine-
  teen hundred ninety-seven, an individual in any taxable year  may  elect
  to  contribute to the missing and exploited children clearinghouse fund.
  Such contribution shall be in any whole  dollar  amount  and  shall  not
  reduce the amount of state tax owed by such individual. [The commission-
  er  shall include space on the personal income tax return form to enable
  a  taxpayer  to  make  such  contribution.]  Notwithstanding  any  other
  provision  of law, all revenues collected pursuant to this section shall
  be paid to the missing and exploited children clearinghouse fund  estab-
  lished  pursuant  to  and  used  only  for  those purposes enumerated in
  section ninety-two-w of the state finance law.
    S 6. Section 629 of the tax law, as added by chapter 590 of  the  laws
  of 1999, is amended to read as follows:

    S  629.  Gift  for Alzheimer's disease support services. Effective for
  any tax year commencing on or after  January  first,  two  thousand,  an
  individual   in  any  taxable  year  may  elect  to  contribute  to  the
  Alzheimer's disease assistance fund for support services for people with
  Alzheimer's disease and their families. 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.]
  Notwithstanding any other provision of law all revenues collected pursu-
  ant to this section shall be credited to the Alzheimer's disease assist-

 S. 4246                             3

  ance fund and used only for those purposes enumerated in section  eight-
  y-nine-e of the state finance law.
    S  7.  Section 630 of the tax law, as added by chapter 273 of the laws
  of 2004, is amended to read as follows:

    S 630. Gift for prostate cancer  research,  detection  and  education.
  Effective  for  any  tax  year commencing on or after January first, two
  thousand four, an individual in any taxable year may elect to contribute
  to the New York state prostate cancer research, detection 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 commis-
  sioner 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 prostate cancer research, detection and  education
  fund   and   used   only   for  those  purposes  enumerated  in  section
  ninety-five-e of the state finance law.
    S 8. Section 630-a of the tax law, as added by chapter 753 of the laws
  of 2005, is amended to read as follows:

    S 630-a. Gift for World Trade Center  memorial  foundation.  Effective
  for  any  tax  year  commencing  on or after January first, two thousand
  five, a taxpayer in any taxable year may  elect  to  contribute  to  the
  support  of  the  World  Trade  Center  memorial  foundation  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  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 credit-
  ed  to the World Trade Center memorial foundation fund and shall be used
  only for those purposes enumerated in section seventy-nine of the  state
  finance law.
    S 9. Section 630-b of the tax law, as added by chapter 490 of the laws
  of 2009, is amended to read as follows:

    S  630-b.  Gift  for  volunteer  firefighting  and volunteer emergency
  services fund. An individual in any taxable year may elect to contribute
  to the volunteer firefighting and volunteer emergency services fund  for
  the  recruitment  and  retention of volunteer firefighters and volunteer
  emergency services personnel. 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.]  Notwith-
  standing  any  other provision of law all revenues collected pursuant to
  this section shall be credited to the volunteer firefighting and  volun-
  teer emergency services recruitment and retention fund and used only for
  those  purposes enumerated in section ninety-nine-q of the state finance
  law.
    S 10. This act shall take effect immediately, and shall apply  to  the
  taxable year in which it takes effect and all subsequent taxable years.