STATE OF NEW YORK
________________________________________________________________________
4917
2021-2022 Regular Sessions
IN ASSEMBLY
February 8, 2021
___________
Introduced by M. of A. GOODELL, RA -- Multi-Sponsored by -- M. of A.
MORINELLO -- 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
tax check-off boxes on personal income tax return forms; and to repeal
certain provisions of the tax law relating thereto
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 623 to read
2 as follows:
3 § 623. Gift on personal income tax forms. Effective for any tax year
4 commencing on or after January first, two thousand twenty-one, an indi-
5 vidual in any taxable year may elect to contribute to any charitable
6 organization registered with the attorney general of the state. The
7 contribution shall be in whole dollar amount and shall not reduce the
8 amount of state tax owed by such individual. The commissioner shall
9 include space on the personal income tax return to enable a taxpayer to
10 make such contribution.
11 § 2. Sections 625, 626, 627, 627-a, 627-b, 627-c, 628, 629, 629-a,
12 630, 630-a, 630-b, 630-c, 630-d and 630-d of the tax law are REPEALED.
13 § 3. Paragraphs 1 and 1-a of subdivision (a) of section 83 of the
14 state finance law, paragraph 1 as amended by chapter 512 of the laws of
15 1994, paragraph 1-a as added by chapter 453 of the laws of 2015, and the
16 opening paragraph of paragraph 1-a as amended by section 27-a of part UU
17 of chapter 54 of the laws of 2016, are amended to read as follows:
18 1. The conservation fund shall consist of all moneys belonging to the
19 state received by the department of environmental conservation from the
20 sale of licenses for hunting, for trapping, and for fishing, all moneys
21 received in actions for penalties under articles eleven and thirteen of
22 the environmental conservation law and subdivision two of section
23 71-1929 of the environmental conservation law, or upon the settlement or
24 compromise thereof, all fines for violation of any of the provisions of
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09017-01-1
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1 articles eleven and thirteen of the environmental conservation law, all
2 moneys arising out of the operation of real property under the jurisdic-
3 tion of the division of fish and wildlife in the department of environ-
4 mental conservation heretofore or hereafter acquired by the state of New
5 York, and from any concessions thereon and from any leases thereof,
6 including moneys received from the sale thereof when authorized by law,
7 all moneys received from leases or rentals of shellfish grounds in the
8 marine and coastal district, [all moneys from gifts for fish and wild-
9 life management pursuant to section six hundred twenty-five of the tax
10 law,] moneys received by the department of environmental conservation
11 from the sale of limited edition prints of fish and wildlife paintings,
12 as authorized by paragraph t of subdivision two of section 3-0301 of the
13 environmental conservation law, all moneys received from the reimburse-
14 ment provided for in paragraph b of subdivision seven of section 8-0109
15 of the environmental conservation law, and all other moneys arising out
16 of the application of any provisions of articles eleven and thirteen of
17 the environmental conservation law. These moneys, after appropriation by
18 the legislature, and within the amounts set forth and for the several
19 purposes specified, shall be available to the department of environ-
20 mental conservation for the care, management, protection and enlargement
21 of the fish, game and shell fish resources of the state and for the
22 promotion of public fishing and shooting. In the accomplishment of these
23 objects the moneys made available hereunder shall be devoted to the
24 purchase or acquisition of lands, lands under water, waters, or rights
25 therein as required, to payment for personal service, for maintenance
26 and operation, and for new construction and permanent betterments, and
27 to all other proper expenses of the department of environmental conser-
28 vation in the administration and enforcement of the provisions of arti-
29 cles eleven and thirteen of the environmental conservation law.
30 1-a. On or before the first day of February each year, the commission-
31 er of the department of environmental conservation shall provide a writ-
32 ten report to the temporary president of the senate, speaker of the
33 assembly, chair of the senate finance committee, chair of the assembly
34 ways and means committee, chair of the senate committee on environmental
35 conservation, chair of the assembly environmental conservation commit-
36 tee, the state comptroller and the public. Such report shall include how
37 the monies of the fund [received pursuant to section six hundred twen-
38 ty-five of the tax law] were utilized during the preceding calendar
39 year, and shall include:
40 (i) the amount of money dispersed from the fund and the award process
41 used for such disbursements;
42 (ii) recipients of awards from the fund;
43 (iii) the amount awarded to each;
44 (iv) the purposes for which such awards were granted; and
45 (v) a summary financial plan for such monies which shall include esti-
46 mates of all receipts and all disbursements for the current and succeed-
47 ing fiscal years, along with the actual results from the prior fiscal
48 year.
49 § 4. Subdivision 2 of section 84 of the state finance law, as added by
50 chapter 394 of the laws of 1995, is amended to read as follows:
51 2. Such fund shall consist of all revenues received [from the imple-
52 mentation of section six hundred twenty-six of the tax law, accounted
53 for separately and from all of the moneys credited or transferred there-
54 to] from any [other] fund or source pursuant to law. Moneys deposited
55 in the fund shall be held in interest bearing accounts in public deposi-
56 tories as prescribed by state statutes, and may be invested or rein-
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1 vested in such securities as are approved by the state treasurer. Inter-
2 est or other income earned on moneys deposited into the fund, and any
3 moneys which moneys deposited into the fund and any moneys which may be
4 appropriated or otherwise become available for the purposes of the fund,
5 shall be credited to and deposited in the fund for use as set forth in
6 this section.
7 § 5. Subdivisions 2 and 2-a of section 97-yy of the state finance law,
8 as amended by chapter 385 of the laws of 2007, are amended to read as
9 follows:
10 2. Such fund shall consist of all revenues received by the department
11 of taxation and finance, pursuant to the provisions of section two
12 hundred nine-D [and section six hundred twenty-seven] of the tax law,
13 all moneys collected pursuant to section four hundred four-q of the
14 vehicle and traffic law, as added by chapter five hundred twenty-eight
15 of the laws of nineteen hundred ninety-nine, and all other moneys appro-
16 priated, credited, or transferred thereto from any other fund or source
17 pursuant to law. For each state fiscal year, there shall be appropriated
18 to the fund by the state, in addition to all other moneys required to be
19 deposited into such fund, an amount equal to the amounts of monies
20 collected and deposited into the fund pursuant to [sections] section two
21 hundred nine-D [and six hundred twenty-seven] of the tax law and section
22 four hundred four-q of the vehicle and traffic law, as added by chapter
23 five hundred twenty-eight of the laws of nineteen hundred ninety-nine,
24 and the amounts of moneys received and deposited into the fund from
25 grants, gifts and bequests during the preceding calendar year, as certi-
26 fied by the comptroller. Nothing contained herein shall prevent the
27 state from receiving grants, gifts or bequests for the purposes of the
28 fund as defined in this section and depositing them into the fund
29 according to law.
30 2-a. On or before the first day of February each year, the comptroller
31 shall certify to the governor, temporary president of the senate, speak-
32 er of the assembly, chair of the senate finance committee and chair of
33 the assembly ways and means committee, the amount of money deposited in
34 the breast cancer research and education fund during the preceding
35 calendar year as the result of revenue derived pursuant to [sections]
36 section two hundred nine-D [and six hundred twenty-seven] of the tax law
37 and section four hundred four-q of the vehicle and traffic law, as added
38 by chapter five hundred twenty-eight of the laws of nineteen hundred
39 ninety-nine, and from grants, gifts and bequests.
40 § 6. Subdivisions 2 and 3 of section 97-mmmm of the state finance law,
41 as added by section 2 of part W of chapter 57 of the laws of 2013, are
42 amended to read as follows:
43 2. Such fund shall consist of all revenues received by the department
44 of taxation and finance, pursuant to the provisions of [sections]
45 section two hundred-nine-H [and six hundred twenty-seven-a] of the tax
46 law, and all other moneys appropriated, credited, or transferred thereto
47 from any other fund or source pursuant to law. Nothing in this section
48 shall prevent the state from soliciting and receiving grants, gifts or
49 bequests for the purposes of the fund as defined in this section and
50 depositing them into the fund according to law.
51 3. On or before the first day of February of each calendar year, the
52 comptroller shall certify to the governor, the temporary president of
53 the senate, the speaker of the assembly, the chair of the senate finance
54 committee and the chair of the assembly ways and means committee, the
55 amount of money deposited in the veterans remembrance and cemetery main-
56 tenance and operation fund during the preceding calendar year as the
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1 result of revenue derived pursuant to [sections] section two hundred
2 nine-H [and six hundred twenty-seven-a] of the tax law, and from all
3 grants, gifts and bequests.
4 § 7. Subdivision 2 of section 92-w of the state finance law, as
5 amended by chapter 579 of the laws of 1997, is amended to read as
6 follows:
7 2. The fund shall consist of all monies transferred to such fund
8 pursuant to law, all monies required by any provision of law to be paid
9 into or credited to the fund[, all moneys from gifts pursuant to section
10 six hundred twenty-eight of the tax law] and any interest earnings which
11 may accrue from the investment of monies in the fund. Nothing contained
12 herein shall prevent the state from receiving grants, gifts or bequests
13 for the purposes of the fund as defined in this section and depositing
14 them into the fund according to law.
15 § 7-a. Subdivisions 2 and 3 of section 81 of the state finance law, as
16 added by chapter 432 of the laws of 2016, are amended to read as
17 follows:
18 2. Such fund shall consist of all revenues received by the department
19 of taxation and finance, pursuant to the provisions of [sections]
20 section two hundred nine-J [and six hundred twenty-seven-c] of the tax
21 law, and all other moneys appropriated, credited or transferred thereto
22 from any other fund or source pursuant to law. For each state fiscal
23 year, there shall be appropriated to the fund by the state, in addition
24 to all other moneys required to be deposited into such fund, an amount
25 equal to the aggregate of the amounts of moneys collected and deposited
26 into the veterans' home assistance fund pursuant to [sections] section
27 two hundred nine-J [and six hundred twenty-seven-c] of the tax law and
28 all other moneys received and deposited into such fund from grants,
29 gifts and bequests during the immediately preceding calendar year. Noth-
30 ing in this section shall prevent the state from soliciting and receiv-
31 ing grants, gifts or bequests for the purposes of the fund as defined in
32 this section and depositing them into the fund according to law.
33 3. On or before the first of February each year, the comptroller shall
34 certify to the governor, the temporary president of the senate, the
35 speaker of the assembly, the chair of the senate finance committee and
36 the chair of the assembly ways and means committee, the amount of monies
37 deposited into the veterans' home assistance fund during the immediately
38 preceding calendar year as the result of revenues collected pursuant to
39 [sections] section two hundred nine-J [and six hundred twenty-seven-c]
40 of the tax law, and from all grants, gifts and bequests to such fund.
41 § 8. Subdivisions 2 and 2-a of section 89-e of the state finance law,
42 subdivision 2 as amended and subdivision 2-a as added by chapter 359 of
43 the laws of 2002, are amended to read as follows:
44 2. Such fund shall consist of all revenues [received by the department
45 of taxation and finance, pursuant to the provisions of section six
46 hundred twenty-nine of the tax law and], all [other] moneys appropri-
47 ated, credited, or transferred thereto from any [other] fund or source
48 pursuant to law. [For each state fiscal year, there shall be appropri-
49 ated to the fund by the state, in addition to all other moneys required
50 to be deposited into such fund, an amount equal to the amounts of monies
51 collected and deposited into the fund pursuant to section six hundred
52 twenty-nine of the tax law during the preceding calendar year, as certi-
53 fied by the comptroller.] Nothing contained herein shall prevent the
54 state from receiving grants, gifts or bequests for the purposes of the
55 fund as defined in this section and depositing them into the fund
56 according to law.
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1 2-a. On or before the first day of February each year, the comptroller
2 shall certify to the governor, temporary president of the senate, speak-
3 er of the assembly, chair of the senate finance committee and chair of
4 the assembly ways and means committee, the amount of money deposited in
5 the Alzheimer's research fund during the preceding calendar year [as the
6 result of revenue derived pursuant to section six hundred twenty-nine of
7 the tax law].
8 § 9. Subdivision 2 of section 95-h of the state finance law, as
9 amended by chapter 228 of the laws of 2017, is amended to read as
10 follows:
11 2. Such fund shall consist of all revenues received pursuant to the
12 provisions of [section six hundred twenty-nine-a of the tax law,]
13 section four hundred four-dd of the vehicle and traffic law, all reven-
14 ues received pursuant to appropriations by the legislature, and all
15 moneys appropriated, credited or transferred thereto from any other fund
16 or source pursuant to law. [No moneys credited to such fund pursuant to
17 section six hundred twenty-nine-a of the tax law shall be deemed to
18 authorize the reduction of the amount of monies otherwise appropriated
19 by the state for the purpose of eliminating the stigma attached to
20 mental illness.]
21 § 10. Subdivision 2 and paragraph (a) of subdivision 4 of section 95-e
22 of the state finance law, as amended by section 7 of part A of chapter
23 60 of the laws of 2014, are amended to read as follows:
24 2. Such fund shall consist of all revenues received pursuant to the
25 provisions of section four hundred four-q of the vehicle and traffic
26 law, as added by chapter five hundred twenty-eight of the laws of nine-
27 teen hundred ninety-nine, and [sections] section two hundred nine-E [and
28 six hundred thirty] of the tax law, all revenues received pursuant to
29 appropriations by the legislature, and all moneys appropriated, credit-
30 ed, or transferred thereto from any other fund or source pursuant to
31 law. For each state fiscal year, there shall be appropriated to the fund
32 by the state, in addition to all other moneys required to be deposited
33 into such fund, an amount equal to the amounts of monies collected and
34 deposited into the fund pursuant to section four hundred four-q of the
35 vehicle and traffic law, as added by chapter five hundred twenty-eight
36 of the laws of nineteen hundred ninety-nine, and [sections] section two
37 hundred nine-E [and six hundred thirty] of the tax law during the
38 preceding calendar year, as certified by the comptroller. Nothing
39 contained herein shall prevent the state from receiving grants, gifts or
40 bequests for the purposes of the fund as defined in this section and
41 depositing them into the fund according to law. Any interest received by
42 the comptroller on moneys on deposit in such fund shall be retained in
43 and become part of such fund.
44 (a) On or before the first day of February each year, the comptroller
45 shall certify to the governor, temporary president of the senate, speak-
46 er of the assembly, chair of the senate finance committee and chair of
47 the assembly ways and means committee, the amount of money deposited by
48 source in the New York State prostate and testicular cancer research and
49 education fund during the preceding calendar year as the result of
50 revenue derived pursuant to section four hundred four-q of the vehicle
51 and traffic law, as added by chapter five hundred twenty-eight of the
52 laws of nineteen hundred ninety-nine, and [sections] section two hundred
53 nine-E [and six hundred thirty] of the tax law and from all other sourc-
54 es.
55 § 11. Subdivision 2 of section 79 of the state finance law, as added
56 by chapter 753 of the laws of 2005, is amended to read as follows:
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1 2. Such fund shall consist of all revenues received by the department
2 of taxation and finance pursuant to the provisions of [sections] section
3 two hundred nine-F [and six hundred thirty-a] of the tax law and all
4 other money appropriated, credited, or transferred thereto from any
5 other fund or source pursuant to law. Nothing contained herein shall
6 prevent the state from receiving grants, gifts or bequests for the
7 purposes of the fund as defined in this section and depositing them into
8 the fund according to law.
9 § 12. Subdivision 2 of section 99-q of the state finance law, as added
10 by chapter 490 of the laws of 2009, is amended to read as follows:
11 2. Such fund shall consist of all revenues received by the department
12 of taxation and finance, pursuant to the provisions of [sections]
13 section two hundred nine-G [and six hundred thirty-b] of the tax law and
14 all other moneys appropriated, credited, or transferred thereto from any
15 other fund or source pursuant to law. Nothing contained in this section
16 shall prevent the state from receiving grants, gifts or bequests for the
17 purposes of the fund as defined in this section and depositing them into
18 the fund according to law. Any interest received by the comptroller on
19 moneys on deposit in such fund shall be retained in and become part of
20 such fund.
21 § 13. Subdivision 2 of section 99-u of the state finance law, as
22 amended by section 31 of part A of chapter 54 of the laws of 2016, is
23 amended to read as follows:
24 2. Such fund shall consist of all [revenues received by the department
25 of taxation and finance, pursuant to the provisions of section six
26 hundred thirty-c of the tax law and all other] moneys appropriated ther-
27 eto from any other fund or source pursuant to law. Nothing contained in
28 this section shall prevent the state from receiving grants, gifts or
29 bequests for the purposes of the fund as defined in this section and
30 depositing them into the fund according to law.
31 § 14. Subdivision 2 of section 97-llll of the state finance law, as
32 added by chapter 420 of the laws of 2015, is amended to read as follows:
33 2. Such fund shall consist of all revenues received by the department
34 of taxation and finance, pursuant to the provisions of section two
35 hundred nine-I [and section six hundred thirty-d] of the tax law, and
36 all other moneys appropriated, credited or transferred thereto from any
37 other fund or source pursuant to law. Nothing contained in this section
38 shall prevent the state from receiving grants, gifts or bequests for the
39 purposes of the fund as defined in this section and depositing them into
40 the fund according to law.
41 § 15. Subdivision 2 of section 95-e of the state finance law, as
42 amended by section 7 of part AA of chapter 56 of the laws of 2020, is
43 amended to read as follows:
44 2. Such fund shall consist of all revenues received pursuant to the
45 provisions of section four hundred four-v of the vehicle and traffic
46 law, as added by chapter three hundred one of the laws of two thousand
47 four, [all revenues received pursuant to section six hundred thirty-d of
48 the tax law] and all other moneys appropriated, credited, or transferred
49 thereto from any other fund or source pursuant to law. Nothing contained
50 in this section shall prevent the state from receiving grants, gifts or
51 bequests for the purposes of the fund as defined in this section and
52 depositing them into the fund according to law.
53 § 16. This act shall take effect immediately.
