Requires the commissioner of taxation and finance to include space on the personal income tax return to enable a taxpayer to make a contribution to the cure childhood cancer research fund.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A1302REVISED 3/15/23
SPONSOR: Rosenthal L
 
TITLE OF BILL:
An act to amend the tax law and the state finance law, in relation to
providing taxpayer gifts for the cure childhood cancer research fund
 
PURPOSE:
To provide additional funding for the cure childhood cancer research
fund.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 amends the tax law by adding a new section 630-k.
Section 2 amends Section 99-z of the state finance law to include gifta-
ble tax funds.
Section 3 establishes the effective date.
 
JUSTIFICATION: .
According to the National Cancer Institute, cancer is the leading cause
of death by disease for children in the United States. New York State
has the fifth highest pediatric cancer rate in the United States.
Less than 9% of the federal budget for cancer research is dedicated to
childhood cancer, according to the National Cancer Institute. Due to the
toxicity of treatments, two out of every three pediatric cancer survi-
vors will develop at least one chronic health condition. Advancements
in care cannot be made when this research is being consistently under-
funded.
Including an optional gift check-off on income tax forms will help raise
critical funds to support research into treatments and a cure for child-
hood cancers by allowing New Yorkers to support families and children
throughout the state who have been affected by pediatric cancer. An
optional gift check-off exists for other illnesses, such as the tax
check-off box to help finance research into women's cancers, which
currently has a cumulative balance of almost $200,000.
Providing taxpayers with an opportunity to make an optional gift to help
finance research into children's cancer has the potential to help stop
the suffering of so many innocent children and their families.
 
LEGISLATIVE HISTORY:
2021-22: A.9647 - Delivered to Senate; S.9012 - Referred to Budget and
Revenue
 
FISCAL IMPLICATIONS:
None to the State.
 
EFFECTIVE DATE:
This act shall be effective immediately.
STATE OF NEW YORK
________________________________________________________________________
1302
2023-2024 Regular Sessions
IN ASSEMBLY
January 17, 2023
___________
Introduced by M. of A. L. ROSENTHAL -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law and the state finance law, in relation to
providing taxpayer gifts for the cure childhood cancer research fund
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The tax law is amended by adding a new section 630-l to
2 read as follows:
3 § 630-l. Gift for cure childhood cancer research fund. Effective for
4 any tax year commencing on or after January first, two thousand twenty-
5 four, a taxpayer in any taxable year may elect to contribute to the cure
6 childhood cancer research fund established pursuant to section ninety-
7 nine-z of the state finance law. Such contribution shall be in any whole
8 dollar amount and shall not reduce the amount of state tax owed by such
9 taxpayer. The commissioner shall include space on the personal income
10 tax return to enable a taxpayer to make such contribution. Notwithstand-
11 ing any other provision of law, all revenues collected pursuant to this
12 section shall be credited to the cure childhood cancer research fund and
13 used only for those purposes enumerated in section ninety-nine-z of the
14 state finance law.
15 § 2. Subdivision 2 of section 99-z of the state finance law, as added
16 by chapter 443 of the laws of 2016, is amended to read as follows:
17 2. Such fund shall consist of all revenues received pursuant to the
18 provisions of section four hundred four-cc of the vehicle and traffic
19 law, all the revenues received by the department of taxation and finance
20 pursuant to section six hundred thirty-l of the tax law and all other
21 moneys appropriated, credited or transferred thereto from any other fund
22 or source pursuant to law. Nothing contained herein shall prevent the
23 state from receiving grants, gifts or bequests for the purposes of the
24 fund as defined in this section and depositing them into the fund
25 according to law.
26 § 3. This act shall take effect immediately and shall apply to all tax
27 years commencing on and after January 1, 2024.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05075-01-3