Bill S6384A-2013

Repeals and reenacts the New York state prostate cancer research, detection and education fund

Repeals and reenacts the New York state prostate cancer research, detection and education fund.

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  • Feb 19, 2014: PRINT NUMBER 6384A
  • Feb 19, 2014: AMEND AND RECOMMIT TO FINANCE
  • Jan 21, 2014: REFERRED TO FINANCE

Memo

BILL NUMBER:S6384A

TITLE OF BILL: An act to amend the state finance law, the tax law and the public health law, in relation to establishing the New York state prostate cancer research, detection and education fund; and to repeal section 95-e of the state finance law relating thereto

PURPOSE OR GENERAL IDEA OF THE BILL:

This bill would repeal the enabling section of the state finance law which has led to almost two million dollars directed to the New York state prostate cancer research, detection and education fund via a tax check off to not be distributed to any recipient organizations.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 repeals section 95-e of the state finance law, as added by chapter 273 of the laws of 2004 and adds a new section 95-h that establishes the "New York State Prostate Cancer Research, Detection, and Education Fund."

(2)Provides revenue for the fund pursuant to provisions of section two hundred nine-E and six hundred thirty of the tax law, all revenues appropriated by the legislature, and all moneys appropriated, credited, or transferred from any other fund pursuant to law. Also, for each fiscal year, the state shall appropriate a fund, in addition to all other moneys required to be deposited, an amount equal to the amounts of moneys collected and deposited into the fund pursuant to sections two hundred nine-E and six hundred thirty of the tax law during the preceding calendar year, as certified by the comptroller. States that nothing in this section shall prevent the state from receiving gifts, grants or bequests for the purpose of the fund. Any interest received by the comptroller on moneys on deposits shall be retained and become part of such fund.

(3) Establishes the annual period by which the comptroller shall certify to the governor, temporary president of the senate, sneaker of the assembly, chair of the senate finance committee, and chair of assembly ways and means committee, the amount of money deposited in the fund during the previous year.

(4) Establishes guidelines relating to expenditures for "Prostate cancer research, detection and education projects and provides definitions for said expenditures.

(5) Establishes that monies shall be payable from the fund on the audit and warrant of the comptroller on vouchers approved by the commissioner of health.

(6) States that commissioner of health shall ensure that all monies received are expended by the and of the fiscal year.

Section 2 Amends section 209-E of chapter 273 of the laws of 2004 by establishing the process by which taxpayers may contribute to the support of the New York State prostate cancer research, detection, and education fund by space provided on the corporate income tax return,

provided that such contribution shall not reduce the amount of state tax owed by such taxpayer.

Section 3 amends Section 630 of the tax law, as added by chapter 273 of the laws of 2004 by establishing the process by which taxpayers may contribute to the support of the New York state prostate cancer research, detection, and education fund by space provided on the personal income tax return, provided that such contribution shall not reduce the amount of state tax owed by such taxpayer.

Section 4 amends the opening paragraph of paragraph (k) of subdivision 1 of section 2807-v of the public health law, as amended by section 8 of part C of chapter 59 of the laws of 2011 by providing for the transfer of five hundred thousand dollars on an annualized basis from the health care services account, or any successor fund or account to the New York state prostate cancer research, detection, and education fund.

Section 5 states this act shall take effect immediately.

JUSTIFICATION:

Since enabling legislation in 2004, New York taxpayers have been able to donate money to prostate cancer research and education programs through a tax check off.

New York taxpayers have generously donated $1.8 million through their returns to aid the fight against prostate cancer, but researchers and education programs - the intended recipients of the money - have not received any funds. The prostate cancer research fund is one of eight causes state residents can support through a check off on their tax forms. However, unlike the other check offs, the legislation that underpins the prostate cancer check off narrowly limits the funds to a single non-profit.

A recent OSC audit shows the Prostate Cancer Fund has not yet paid out money as of December 2012, leaving 51.8m in unused funds. According to the audit, the fund managed by the comptroller is titled the "Prostate and Testicular Cancer Research Fund which is not reflected in legislation. Funds are fed to the both the breast cancer check off and the prostate cancer check from check off laws in the Tax Law. The fund itself is created by State Finance Law Section 95-e which is the root of the problem, and this legislation intends to fix. The breast cancer check off, like the majority of other income tax check offs, directs funds to a DOH administered fund, NOT a single not for profit entity; particularly not one like the New York State Coalition to Cure Prostate Cancer which according to recent press reports: "...did not exist before 2004, the year the check off law passed, and the Internal Revenue Service automatically revoked its federal tax-exempt status in 2011 for failing to submit required returns three years in a row."

The proposed legislation would bring the Prostate cancer check box in line with the Breast Cancer check box which has two similar check box enabling sections in the Tax law and a fund created by State Finance Law Section 97-YY.

PRIOR LEGISLATIVE HISTORY:

New Bill

FISCAL IMPLICATIONS:

Minimal fiscal impact.

EFFECTIVE DATE:

This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 6384--A IN SENATE January 21, 2014 ___________
Introduced by Sen. SQUADRON -- read twice and ordered printed, and when printed to be committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the state finance law, the tax law and the public health law, in relation to establishing the New York state prostate cancer research, detection and education fund; and to repeal section 95-e of the state finance law relating thereto THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 95-e of the state finance law, as added by chapter 273 of the laws of 2004 is REPEALED, and a new section 95-h is added to read as follows: S 95-H. NEW YORK STATE PROSTATE CANCER RESEARCH, DETECTION AND EDUCA- TION FUND. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "NEW YORK STATE PROSTATE CANCER RESEARCH, DETECTION AND EDUCATION FUND". 2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE PROVISIONS OF SECTIONS TWO HUNDRED NINE-E AND SIX HUNDRED THIRTY OF THE TAX LAW, ALL REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGIS- LATURE, AND ALL MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW. FOR EACH STATE FISCAL YEAR, THERE SHALL BE APPROPRIATED TO THE FUND BY THE STATE, IN ADDITION TO ALL OTHER MONEYS REQUIRED TO BE DEPOSITED INTO SUCH FUND, AN AMOUNT EQUAL TO THE AMOUNTS OF MONEYS COLLECTED AND DEPOSITED INTO THE FUND PURSUANT TO SECTIONS TWO HUNDRED NINE-E AND SIX HUNDRED THIRTY OF THE TAX LAW DURING THE PRECEDING CALENDAR YEAR, AS CERTIFIED BY THE COMP- TROLLER. 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 IN TO THE FUND ACCORDING TO LAW. ANY INTEREST RECEIVED BY THE COMPTROLLER ON MONEYS ON DEPOSIT IN SUCH FUND SHALL BE RETAINED IN AND BECOME PART OF SUCH FUND.
3. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMPTROLLER SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK- ER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED IN THE NEW YORK STATE PROSTATE CANCER RESEARCH, DETECTION AND EDUCATION FUND DURING THE PRECEDING CALENDAR YEAR AS THE RESULT OF REVENUE DERIVED PURSUANT TO SECTIONS TWO HUNDRED NINE-E AND SIX HUNDRED THIRTY OF THE TAX LAW, AND FROM GRANTS, GIFTS AND BEQUESTS. 4. (A) MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR PROSTATE CANCER RESEARCH, DETECTION AND EDUCATION PROJECTS OR PROSTATE CANCER RESEARCH, DETECTION AND EDUCATION RESEARCH PROJECTS IN THE STATE APPROVED BY THE DEPARTMENT OF HEALTH. (B) AS USED IN THIS SECTION: (I) "PROSTATE CANCER RESEARCH, DETECTION AND EDUCATION RESEARCH PROJECTS" MEANS SCIENTIFIC RESEARCH APPROVED BY THE DEPARTMENT OF HEALTH INTO THE CAUSES AND/OR TREATMENT OF PROSTATE CANCER. (II) "PROSTATE CANCER RESEARCH, DETECTION AND EDUCATION PROJECTS" MEANS PROJECTS APPROVED BY THE DEPARTMENT OF HEALTH AIMED TOWARD EDUCAT- ING THE GENERAL PUBLIC ABOUT THE DETECTION, CAUSES, SYMPTOMS AND TREAT- MENTS OF PROSTATE CANCER. 5. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSIONER OF HEALTH. 6. TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF HEALTH SHALL ENSURE THAT ALL MONIES RECEIVED DURING A FISCAL YEAR ARE EXPENDED PRIOR TO THE END OF THAT FISCAL YEAR. S 2. Section 209-E of the tax law, as added by chapter 273 of the laws of 2004, is amended to read as follows: S 209-E. Gift for prostate cancer research, detection and education. Effective for any tax year commencing on or after January first, two thousand four, a taxpayer in any taxable year may elect to contribute to the support of 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 the state tax owed by such taxpayer. The commissioner shall include space on the corporate 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 New York state prostate cancer research, detection and education fund and shall be used only for those purposes enumerated in section [ninety-five-e] NINETY-FIVE-H of the state finance law. S 3. 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] NINETY-FIVE-H of the state finance law.
S 4. The opening paragraph of paragraph (k) of subdivision 1 of section 2807-v of the public health law, as amended by section 8 of part C of chapter 59 of the laws of 2011, is amended to read as follows: Funds shall be deposited by the commissioner, within amounts appropri- ated, and the state comptroller is hereby authorized and directed to receive for deposit to the credit of the state special revenue fund - other, HCRA transfer fund, health care services account, or any succes- sor fund or account, for purposes of services and expenses related to public health programs, including comprehensive care centers for eating disorders pursuant to the former section twenty-seven hundred ninety- nine-l of this chapter, provided however that, for such centers, funds in the amount of five hundred thousand dollars on an annualized basis shall be transferred from the health care services account, or any successor fund or account, and deposited into the NEW YORK STATE PROSTATE CANCER RESEARCH, DETECTION AND EDUCATION fund established by section [ninety-five-e] NINETY-FIVE-H of the state finance law for peri- ods prior to March thirty-first, two thousand eleven, from the tobacco control and insurance initiatives pool established for the following periods in the following amounts: S 5. This act shall take effect immediately.

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