STATE OF NEW YORK
________________________________________________________________________
8844
IN ASSEMBLY
January 14, 2022
___________
Introduced by M. of A. SIMON -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to taxpayer gifts for firearm
violence research; and to repeal section 86 of the state finance law
relating to the gun violence research fund
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 630-i of the tax law, as added by a chapter of the
2 laws of 2021 amending the tax law relating to providing taxpayer gifts
3 for gun violence research and amending the state finance law relating to
4 establishing the gun violence research fund, as proposed in legislative
5 bills numbers S. 5952 and A. 2111, is amended to read as follows:
6 § 630-i. Gift for the [gun] firearm violence research fund. Effective
7 for any tax year commencing on or after January first, two thousand
8 twenty-one, a taxpayer in any taxable year may elect to contribute to
9 the [gun] firearm violence research fund established pursuant to section
10 [eighty-six] ninety-seven-j of the state finance law. Such contribution
11 shall be in any whole dollar amount and shall not reduce the amount of
12 state tax owed by such taxpayer. The commissioner shall include space on
13 the personal income tax return to enable a taxpayer to make such
14 contribution. Notwithstanding any other provision of law, all revenues
15 collected pursuant to this section shall be credited to the [gun]
16 firearm violence research fund and used only for those purposes enumer-
17 ated in section [eighty-six] ninety-seven-j of the state finance law.
18 § 2. Section 86 of the state finance law, as added by a chapter of the
19 laws of 2021 amending the tax law relating to providing taxpayer gifts
20 for gun violence research and amending the state finance law relating to
21 establishing the gun violence research fund, as proposed in legislative
22 bills numbers S. 5952 and A. 2111, is REPEALED.
23 § 3. This act shall take effect on the same date and in the same
24 manner as a chapter of the laws of 2021 amending the tax law relating to
25 providing taxpayer gifts for gun violence research and amending the
26 state finance law relating to establishing the gun violence research
27 fund, as proposed in legislative bills numbers S. 5952 and A. 2111,
28 takes effect.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01111-02-2
