Authorizes a tax check-off for gifts to food banks; establishes the gifts to food banks fund; authorizes and directs the commissioner of temporary and disability assistance to promulgate rules and regulations necessary to distribute grants to local not-for-profit corporations for the distribution of food to persons in need.
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.
STATE OF NEW YORK ________________________________________________________________________ 946 2013-2014 Regular Sessions IN 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.