S946-2013 Actions

• Jan 9, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S946-2013 Memo

BILL NUMBER:S946

TITLE OF BILL:
An act
to amend the tax law and the state finance law, in relation to
authorizing a tax check-off for gifts to food banks

PURPOSE:
Authorizes a tax check-off for gifts to the regional food banks to
assist in providing food and nutritious supplement to those in need
throughout New York State.

SUMMARY OF PROVISIONS:
The Tax Law is amended by adding a new Section 625-a and the State
Finance Law is amended by adding a new Section 82 to allow taxpayers
to make contributions to the regional food banks in New York State on
their tax returns.

JUSTIFICATION:
Clearly, in both good times and bad, there will always be families
that are, sadly, unable to afford good food and proper nutrition and
this is even more evident as both the state and federal governments
create limitations for financial assistance for those in need. More
than that, as more and more families rely on not-for-profit
organizations, religious groups and regional food banks, we must
ensure that these associations have the needed resources to respond.

With that said, this legislation would provide a great and growing
opportunity for food banks and the like to increase their outreach
and ability to serve the neediest of our residents at a time when
they need that assistance to, in some cases, simply sustain
themselves and their families from one paycheck to the next.

LEGISLATIVE HISTORY:
1999-00: A.6511/S.5056
2001-02: A.1447/S.538
2003-04: A.865/S.191
2005-06: A.602/S.1131
2007-08: A.1604/S.240
2009-10: A.6045A
2011-12: A.359-A/S.5790-A

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately.

S946-2013 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          946
 2013-2014 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 9, 2013
 
 Introduced  by  Sen.  LARKIN -- 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
 authorizing a tax check-off for gifts to food banks
 

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  625-a  to
 read as follows:

 

S  625-A. GIFTS TO FOOD BANKS. EFFECTIVE FOR ANY TAXABLE YEAR COMMENC
 ING ON OR AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN, AN  INDIVIDUAL  IN
 ANY  TAXABLE  YEAR  MAY  ELECT  TO CONTRIBUTE TO THE STATE GIFTS TO FOOD
 BANKS FUND FOR FINANCIAL SUPPORT FOR REGIONAL FOOD BANKS. SUCH  CONTRIB
 UTION  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
 GIFTS TO FOOD BANKS FUND AND USED ONLY FOR THOSE PURPOSES ENUMERATED  IN
 SECTION EIGHTY-TWO OF THE STATE FINANCE LAW.
 

S  2.  The  state finance law is amended by adding a new section 82 to
 read as follows:

 

S 82. GIFTS TO FOOD BANKS FUND. 1. THERE IS HEREBY ESTABLISHED IN  THE
 SOLE  CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE A SPECIAL FUND
 TO BE KNOWN AS THE "GIFTS TO FOOD BANKS FUND". MONIES IN THE FUND  SHALL
 BE  KEPT  SEPARATE  FROM AND NOT COMMINGLED WITH OTHER FUNDS HELD IN THE
 SOLE CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE.
 2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
 OF  TAXATION  AND  FINANCE  PURSUANT  TO  THE  PROVISIONS OF SECTION SIX
 HUNDRED TWENTY-FIVE-A OF THE TAX LAW AND ALL OTHER  MONEY  APPROPRIATED,
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04216-01-3
 
       S. 946                              2
 CREDITED,  OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT
 TO LAW. NOTHING 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.
 3.  MONIES  OF THE FUND SHALL, AFTER APPROPRIATION BY THE LEGISLATURE,
 BE MADE AVAILABLE TO THE OFFICE OF TEMPORARY AND  DISABILITY  ASSISTANCE
 FOR  GRANTS  TO REGIONAL FOOD BANKS, ORGANIZED TO SERVE SPECIFIC REGIONS
 OF THE STATE, THAT GENERALLY COLLECT AND REDISTRIBUTE FOOD DONATIONS  TO
 ORGANIZATIONS  SERVING PERSONS IN NEED. MONIES SHALL BE PAYABLE FROM THE
 FUND BY THE COMMISSIONER OF TAXATION AND FINANCE ON VOUCHERS APPROVED BY
 THE COMMISSIONER OF TEMPORARY AND DISABILITY ASSISTANCE. THE COMMISSION
 ER OF TEMPORARY AND DISABILITY ASSISTANCE  SHALL  PROMULGATE  RULES  AND
 REGULATIONS NECESSARY FOR THE DISTRIBUTION OF SUCH GRANTS.
 

S 3. This act shall take effect immediately.

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