STATE OF NEW YORK
________________________________________________________________________
6756
2013-2014 Regular Sessions
IN ASSEMBLY
April 17, 2013
___________
Introduced by M. of A. BARRON -- 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 a tax check-off box on personal income tax return forms for
gifts to the after-school activity 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-c to
2 read as follows:
3 § 630-c. Gift for after-school programs. Effective for any tax year
4 commencing on or after January first, two thousand fourteen, an individ-
5 ual in any taxable year may elect to contribute to the after-school
6 activity fund for purposes of supporting funding for eligible extended
7 day activities established pursuant to paragraph b of subdivision one of
8 section twenty-eight hundred fourteen of the education law. Such
9 contribution shall be in any whole dollar amount and shall not reduce
10 the amount of state tax owed by such individual. The commissioner shall
11 include space on the personal income tax return to enable a taxpayer to
12 make such contribution. The commissioner shall also ensure that a
13 description of the activities supported by such fund is included within
14 the tax form preparation instruction booklet. Notwithstanding any other
15 provision of law, all revenues collected pursuant to this section shall
16 be credited to the after-school activity fund and used only for those
17 purposes enumerated in section eighty-one of the state finance law.
18 § 2. The state finance law is amended by adding a new section 81 to
19 read as follows:
20 § 81. After-school activity fund. 1. There is hereby established in
21 the joint custody of the comptroller and the commissioner of education,
22 a special fund to be known as the "after-school activity fund".
23 2. Such fund shall consist of all revenues received pursuant to the
24 provisions of section six hundred thirty-c of the tax law and all other
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08005-01-3
A. 6756 2
1 moneys appropriated, credited, or transferred thereto from any other
2 fund or source pursuant to law. Nothing contained in this section shall
3 prevent the state from receiving grants, gifts or bequests for the
4 purposes of the fund as defined in this section and deposit them into
5 the fund according to law.
6 3. Monies of the fund shall be expended to fund eligible extended day
7 services, as established in section twenty-eight hundred fourteen of the
8 education law and shall be made payable from the fund on the audit and
9 warrant of the comptroller on vouchers approved and certified by the
10 commissioner of education.
11 4. Monies of the fund shall not affect any other appropriation for
12 after-school activities under any other provision of law and shall be
13 used to supplement awards for extended day activities granted under
14 section twenty-eight hundred fourteen of the education law. Such addi-
15 tional monies shall be distributed to grantees of such awards in a meth-
16 od determined by the commissioner of education. Such monies shall not be
17 used to displace school district after-school funding in existence as of
18 the effective date of this section.
19 5. The comptroller shall annually report to the legislature on all
20 balances of money and receipts and disbursements of the fund in the
21 preceding fiscal year and shall further, specifically provide the legis-
22 lature with the amount of revenue received pursuant to section six
23 hundred thirty-c of the tax law. To the extent practicable, the depart-
24 ment of education shall provide the legislature with information on the
25 use of the additional revenue received under section six hundred thir-
26 ty-c of the tax law and the number of additional children served by such
27 monies.
28 § 3. This act shall take effect immediately.
