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A06474 Summary:

A06474 Actions:

A06474 Committee Votes:

A06474 Floor Votes:

A06474 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         6474--B
                                                                Cal. No. 245
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 25, 2015
                                       ___________
 
        Introduced by M. of A. ENGLEBRIGHT, PERRY -- Multi-Sponsored by -- M. of
          A.  GOODELL  --  read  once  and referred to the Committee on Ways and
          Means -- committee discharged,  bill  amended,  ordered  reprinted  as
          amended and recommitted to said committee -- advanced to a third read-
          ing,  amended  and ordered reprinted, retaining its place on the order
          of third reading
 
        AN ACT to amend the tax law and the state finance law,  in  relation  to
          establishing  a gift for home delivered meals for seniors on the busi-
          ness franchise and personal income  tax  forms  and  establishing  the
          senior wellness in nutrition 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  209-J  to
     2  read as follows:
     3    §  209-J. Gift for home delivered meals for seniors. Effective for any
     4  tax year commencing on or after January first, two thousand  sixteen,  a
     5  taxpayer  in  any taxable year may elect to contribute to the support of
     6  the senior wellness in nutrition fund for the purpose of providing  home
     7  delivered  meals  to  seniors.  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 business franchise
    10  income  tax  return, entitled "Meals on Wheels for Seniors", to enable a
    11  taxpayer to make such contribution. Notwithstanding any other  provision
    12  of law, all revenues collected pursuant to this section shall be credit-
    13  ed  to  the senior wellness in nutrition fund and shall only be used for
    14  those purposes enumerated in section ninety-one-g of the  state  finance
    15  law.
    16    §  2.  The tax law is amended by adding a new section 626-a to read as
    17  follows:
    18    § 626-a. Gift for home delivered meals for seniors. Effective for  any
    19  tax  year commencing on or after January first, two thousand sixteen, an
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10055-03-6
        A. 6474--B                          2
 
     1  individual in any taxable year may elect to contribute to the support of
     2  the senior wellness in nutrition fund for the purpose of providing  home
     3  delivered  meals  to  seniors.  Such  contribution shall be in any whole
     4  dollar  amount and shall not reduce the amount of state tax owed by such
     5  individual. The commissioner shall include space on the personal  income
     6  tax return, entitled "Meals on Wheels for Seniors", to enable a taxpayer
     7  to  make such contribution.  Notwithstanding any other provision of law,
     8  all revenues collected pursuant to this section shall be credited to the
     9  senior wellness in nutrition fund and used only for the purposes enumer-
    10  ated in section ninety-one-g of the state finance law.
    11    § 3. The state finance law is amended by adding a new section 91-g  to
    12  read as follows:
    13    §  91-g.  Senior wellness in nutrition fund. 1. There is hereby estab-
    14  lished in the joint custody of the commissioner of taxation and  finance
    15  and  the comptroller, a special fund to be known as the "senior wellness
    16  in nutrition fund".
    17    2. Such fund shall consist of all revenues received by the  department
    18  of  taxation  and  finance,  pursuant  to  the provisions of section two
    19  hundred nine-J and section six hundred twenty-six-a of the tax law,  and
    20  all  other moneys appropriated, credited or transferred thereto from any
    21  other fund or source pursuant to law.  Nothing  in  this  section  shall
    22  prevent  the  state  from  receiving  grants,  gifts or bequests for the
    23  purposes of the fund as defined in this section and depositing them into
    24  the fund according to law.
    25    3. Monies of the fund shall be expended solely for senior wellness  in
    26  nutrition  programs  approved by the state office for the aging, for the
    27  purpose of providing home delivered meals to seniors.
    28    4. Monies shall be payable from the fund on the audit and  warrant  of
    29  the  comptroller  on  vouchers approved and certified by the director of
    30  the state office for the aging.
    31    5. To the extent practicable, the director of the state office for the
    32  aging shall ensure that all monies received during  a  fiscal  year  are
    33  expended prior to the end of such fiscal year.
    34    6.  On  or before the first day of February each year, the comptroller
    35  shall certify to the governor, temporary president of the senate, speak-
    36  er of the assembly, chair of the senate finance committee and  chair  of
    37  the  assembly ways and means committee, the amount of money deposited in
    38  the senior wellness in nutrition fund during the preceding calendar year
    39  as the result of revenue derived pursuant to sections two hundred nine-J
    40  and six hundred twenty-six-a of the tax law.
    41    7. On or before the first day of February each year, the  director  of
    42  the  state  office  for  the aging shall provide a written report to the
    43  temporary president of the senate, speaker of the assembly, chair of the
    44  senate finance committee, chair of the assembly ways and  means  commit-
    45  tee,  chair  of the senate committee on aging, and chair of the assembly
    46  aging committee.  Such report shall include how the monies of  the  fund
    47  were utilized during the preceding calendar year and shall include:
    48    (i) the amount of money dispersed from the fund;
    49    (ii) recipients of awards from the fund;
    50    (iii) the amount awarded to each; and
    51    (iv) the purposes for which such awards were granted.
    52    § 4. This act shall take effect immediately.