Bill S4246-2011

Directs the commissioner of taxation and finance to establish a single line upon which to make contributions on personal income tax forms

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.

Details

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

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - Jan 31, 2012
Ayes (7): Marcellino, Alesi, Golden, Nozzolio, Zeldin, Squadron, Diaz
Ayes W/R (1): Peralta

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


Text

STATE OF NEW YORK ________________________________________________________________________ 4246 2011-2012 Regular Sessions IN 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
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-
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.

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