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BILL NUMBER:S5291B

TITLE OF BILL: An act to amend the tax law and the state finance law, in relation to gifts for autism awareness and research

PURPOSE: Provides for gifts on tax returns for autism awareness and research.

SUMMARY OF PROVISIONS: Section 1 - The tax law is amended by adding a new section 630-c.

JUSTIFICATION: This bill would create a new personal income tax check off for taxpayers who wish to contribute a certain amount of their money to be used for autism education awareness and research. Since 1996 there were 3,416 cases of autism of school-age students aged 4-21. That number has increased to 13,622 as of 2005. This check off will assist New York State's educators and caregivers with funds they need to help those with autism.

LEGISLATIVE HISTORY: 2011: S.5291 - Reported to Investigations/A.5321 - Passed Assembly 2010: S.487  - Reported to Finance 2009: S.487  - Reported to Finance 2008: S.5610 - Referred to Investigations/A.8496 - Passed Assembly 2007: S.5610 - Referred to Investigations/A.8496 - Passed Assembly

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect immediately.

Text

STATE OF NEW YORK
________________________________________________________________________

5291--B

2011-2012 Regular Sessions

IN SENATE

May 3, 2011
___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as amended and recommitted to said committee -- recommitted
  to the  Committee  on  Investigations  and  Government  Operations  in
  accordance  with  Senate  Rule 6, sec. 8 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to  amend the tax law and the state finance law, in relation to
  gifts for autism awareness and research

  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 630-c to
read as follows:
  S 630-C. GIFT FOR AUTISM AWARENESS AND RESEARCH.   EFFECTIVE  FOR  ANY
TAX  YEAR  COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWELVE, AN
INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE  NEW  YORK
STATE  AUTISM  AWARENESS AND RESEARCH FUND FOR AUTISM AWARENESS PROJECTS
AND AUTISM RESEARCH PROJECTS. 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. NOTWITHSTAND-
ING  ANY  OTHER PROVISION OF LAW ALL REVENUES COLLECTED PURSUANT TO THIS
SECTION SHALL BE CREDITED TO THE NEW YORK  STATE  AUTISM  AWARENESS  AND
RESEARCH  FUND  AND  USED  ONLY FOR THOSE PURPOSES ENUMERATED IN SECTION
NINETY-FIVE-E OF THE STATE  FINANCE  LAW,  AS  ADDED  BY  CHAPTER  THREE
HUNDRED ONE OF THE LAWS OF TWO THOUSAND FOUR.
  S  2. Subdivision 2 of section 95-e of the state finance law, as added
by chapter 301 of the laws of 2004, is amended to read as follows:
  2. Such fund shall consist of all revenues received  pursuant  to  the
provisions  of  section  four  hundred four-v of the vehicle and traffic

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01965-03-1
S. 5291--B                          2

law, AS ADDED BY CHAPTER THREE HUNDRED ONE OF THE LAWS OF  TWO  THOUSAND
FOUR,  ALL REVENUES RECEIVED PURSUANT TO 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.
  S 3. This act shall take effect immediately.