NY State Senate Bill 2015-S558A

Senate Bill S558A

2015-2016 Legislative Session

Allows taxpayers to contribute to the tuition assistance program on personal income tax forms

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 27, 2016	print number 558a
Jan 27, 2016	amend and recommit to investigations and government operations
Jan 06, 2016	referred to investigations and government operations
Jan 07, 2015	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2015-S558 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add §630-e, Tax L; add §81, St Fin L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2456
2011-2012: S1050
2013-2014: S1608
2017-2018: S2241
2019-2020: S4898

2015-S558 - Summary

Allows taxpayers to contribute to the tuition assistance program on personal income tax forms; establishes the gifts to the tuition assistance program fund.

2015-S558 - Sponsor Memo

2015-S558 - Bill Text download pdf

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

                                   558

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen.  PARKER -- 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 and the state finance law,  in  relation  to
  allowing  taxpayers to contribute to the tuition assistance program on
  personal income tax returns

  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-d to
read as follows:
  S 630-D. GIFTS TO THE TUITION ASSISTANCE PROGRAM.  EFFECTIVE  FOR  ANY
TAXABLE  YEAR  COMMENCING  ON OR AFTER JANUARY FIRST, TWO THOUSAND EIGH-
TEEN, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE  TO  THE
GIFTS  TO  THE  TUITION  ASSISTANCE  PROGRAM FUND ESTABLISHED IN SECTION
EIGHTY-ONE OF THE STATE FINANCE LAW. 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 PURSU-
ANT  TO  THIS  SECTION  SHALL  BE  CREDITED  TO THE GIFTS TO THE TUITION
ASSISTANCE PROGRAM FUND; USED IN ADDITION TO, NOT TO SUPPLANT,  EXISTING
FUNDING  UNDER  THE  TUITION ASSISTANCE PROGRAM; AND USED FOR ONLY THOSE
PURPOSES ENUMERATED IN SECTION SIX HUNDRED SIXTY-SEVEN OF THE  EDUCATION
LAW.
  S  2.  The  state finance law is amended by adding a new section 81 to
read as follows:
  S 81. GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND. 1. THERE IS HEREBY
ESTABLISHED IN THE JOINT  CUSTODY  OF  THE  STATE  COMPTROLLER  AND  THE
COMMISSIONER  OF  TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN AS THE
GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND.

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

                                                           LBD06908-01-5

S. 558                              2

  2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE DEPARTMENT OF
TAXATION AND FINANCE FROM GIFTS TO THE TUITION ASSISTANCE PROGRAM PURSU-
ANT TO SECTION SIX HUNDRED THIRTY-D OF THE TAX LAW.
  3.  MONEYS IN SUCH FUND SHALL BE KEPT SEPARATELY FROM AND SHALL NOT BE
COMMINGLED WITH ANY OTHER MONEYS IN  THE  CUSTODY  OF  THE  STATE  COMP-
TROLLER.
  4.  SUCH  MONEYS,  AFTER  APPROPRIATION  BY  THE LEGISLATURE, SHALL BE
AVAILABLE TO THE PRESIDENT  OF  THE  NEW  YORK  STATE  HIGHER  EDUCATION
SERVICES  CORPORATION FOR THE DISTRIBUTION OF TUITION ASSISTANCE PROGRAM
AWARDS.   NOTWITHSTANDING ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUES
COLLECTED  PURSUANT TO SECTION SIX HUNDRED THIRTY-D OF THE TAX LAW SHALL
BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND, USED IN
ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE TUITION ASSIST-
ANCE PROGRAM AND USED FOR ONLY THOSE PURPOSES ENUMERATED IN SECTION  SIX
HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
  5. THE MONEYS IN SUCH FUND SHALL BE APPROPRIATED AND PAID OUT ON AUDIT
AND  WARRANT OF THE COMPTROLLER ON THE CERTIFICATION OF THE COMMISSIONER
OF EDUCATION OR SUCH OTHER OFFICER OR EMPLOYEE OR OFFICERS OR  EMPLOYEES
AS  SUCH  COMPTROLLER AND SUCH COMMISSIONER SHALL AUTHORIZE TO MAKE SUCH
REQUISITIONS.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
taxable years occurring on or after such date.

2015-S558A (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add §630-e, Tax L; add §81, St Fin L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2456
2011-2012: S1050
2013-2014: S1608
2017-2018: S2241
2019-2020: S4898

2015-S558A (ACTIVE) - Summary

Allows taxpayers to contribute to the tuition assistance program on personal income tax forms; establishes the gifts to the tuition assistance program fund.

2015-S558A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S558A

 TITLE OF BILL :  An act to amend the tax law and the state finance
law, in relation to allowing taxpayers to contribute to the tuition
assistance program on personal income tax returns

 PURPOSE :

To create a pathway for New York State taxpayers to make a
contribution through their income tax returns to the tuition
assistance program (TAP).

 SUMMARY OF PROVISIONS :

Section 1. Part 2 of article 22 of the tax law is amended by adding a
new section 630-d. This Section would allow for a contribution to
(TAP) and amend the New York State tax forms for such a contribution.

Section 2 of the bill adds a new section 81 to allow fox the New York
State Comptroller to set up a special fund for TAP contributions and
be delivered to the Education Department.

 EXISTING LAW :

Not applicable.

 JUSTIFICATION :

The Tuition Assistance Program is a valuable necessity to our students
in New York State. Allowing for New York State taxpayers and residents
the ability to contribute to this fund would strengthen its own
revenue as well as the New York State Budget. In a time where
education is fragile but so badly depended on, now is not the time to
cut our educational programs. Studies show that our student's bachelor
degrees now have the equivalency of what a high school diploma did 25
years ago. Our Higher Education programs should be first and foremost.
This bill would give all New York taxpayers the chance to join in
making New York education a priority.

 LEGISLATIVE HISTORY :

2011-12: S.1050A/A2588A - Referred to Investigations & Gov't Ops
2010: S.2456A - investigations & Government Operations
2008: S.4528,
2006: S.640; S.1608A (Parker) Amended and recommitted to
Investigations & Government Operations

 FISCAL IMPLICATIONS :

It is estimated that there would be a minimal administrative cost to
the New York State Department of Taxation and Finance.

 LOCAL FISCAL IMPLICATIONS :

Not applicable.

 EFFECTIVE DATE :
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.

2015-S558A (ACTIVE) - Bill Text download pdf

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

                                 558--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- 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 committee

AN  ACT  to  amend the tax law and the state finance law, in relation to
  allowing taxpayers to contribute to the tuition assistance program  on
  personal income tax returns

  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-e  to
read as follows:
  S  630-E.  GIFTS  TO THE TUITION ASSISTANCE PROGRAM. EFFECTIVE FOR ANY
TAXABLE YEAR COMMENCING ON OR AFTER JANUARY FIRST,  TWO  THOUSAND  NINE-
TEEN,  AN  INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE
GIFTS TO THE TUITION ASSISTANCE  PROGRAM  FUND  ESTABLISHED  IN  SECTION
EIGHTY-ONE  OF  THE STATE FINANCE LAW. 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 PURSU-
ANT TO THIS SECTION SHALL BE  CREDITED  TO  THE  GIFTS  TO  THE  TUITION
ASSISTANCE  PROGRAM FUND; USED IN ADDITION TO, NOT TO SUPPLANT, EXISTING
FUNDING UNDER THE TUITION ASSISTANCE PROGRAM; AND USED  FOR  ONLY  THOSE
PURPOSES  ENUMERATED IN SECTION SIX HUNDRED SIXTY-SEVEN OF THE EDUCATION
LAW.
  S 2. The state finance law is amended by adding a new  section  81  to
read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06908-03-6

S. 558--A                           2

  S 81. GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND. 1. THERE IS HEREBY
ESTABLISHED  IN  THE  JOINT  CUSTODY  OF  THE  STATE COMPTROLLER AND THE
COMMISSIONER OF TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN  AS  THE
GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND.
  2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE DEPARTMENT OF
TAXATION AND FINANCE FROM GIFTS TO THE TUITION ASSISTANCE PROGRAM PURSU-
ANT TO SECTION SIX HUNDRED THIRTY-E OF THE TAX LAW.
  3.  MONEYS IN SUCH FUND SHALL BE KEPT SEPARATELY FROM AND SHALL NOT BE
COMMINGLED WITH ANY OTHER MONEYS IN  THE  CUSTODY  OF  THE  STATE  COMP-
TROLLER.
  4.  SUCH  MONEYS,  AFTER  APPROPRIATION  BY  THE LEGISLATURE, SHALL BE
AVAILABLE TO THE PRESIDENT  OF  THE  NEW  YORK  STATE  HIGHER  EDUCATION
SERVICES  CORPORATION FOR THE DISTRIBUTION OF TUITION ASSISTANCE PROGRAM
AWARDS.   NOTWITHSTANDING ANY  OTHER  PROVISION  OF  LAW,  ALL  REVENUES
COLLECTED  PURSUANT TO SECTION SIX HUNDRED THIRTY-E OF THE TAX LAW SHALL
BE CREDITED TO THE GIFTS TO THE TUITION ASSISTANCE PROGRAM FUND, USED IN
ADDITION TO, NOT TO SUPPLANT, EXISTING FUNDING UNDER THE TUITION ASSIST-
ANCE PROGRAM AND USED FOR ONLY THOSE PURPOSES ENUMERATED IN SECTION  SIX
HUNDRED SIXTY-SEVEN OF THE EDUCATION LAW.
  5. THE MONEYS IN SUCH FUND SHALL BE APPROPRIATED AND PAID OUT ON AUDIT
AND  WARRANT OF THE COMPTROLLER ON THE CERTIFICATION OF THE COMMISSIONER
OF EDUCATION OR SUCH OTHER OFFICER OR EMPLOYEE OR OFFICERS OR  EMPLOYEES
AS  SUCH  COMPTROLLER AND SUCH COMMISSIONER SHALL AUTHORIZE TO MAKE SUCH
REQUISITIONS.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
taxable years occurring on or after such date.

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