Denies tax-exempt status to any organization that discriminates against any person, group, organization or other entity based on sexual orientation or gender identity or expression.
STATE OF NEW YORK
________________________________________________________________________
39--A
2015-2016 Regular Sessions
IN SENATE(Prefiled)
January 7, 2015
___________
Introduced by Sen. HOYLMAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the tax law and the real property tax law, in relation
to denying tax-exempt status to any organization that discriminates
against any person, group, organization or other entity based on sexu-
al orientation or gender identity or expression
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 42 to read
2 as follows:
3 § 42. Loss of tax-exempt status. Notwithstanding any provision of law
4 to the contrary, any organization that discriminates against any person,
5 group, youth group, organization or other entity based on race, weight,
6 national origin, creed, religion, religious practices, mental or phys-
7 ical disability, sex, sexual orientation or gender identity or
8 expression shall not be eligible for tax-exempt status for the purpose
9 of any taxes, fees, fines, penalties, interest or other assessments
10 imposed pursuant to the provisions of this chapter; provided that the
11 provisions of this section shall not apply to any validly incorporated
12 religious organization. As used in this section, "youth group"
13 includes, but is not limited to: Little League, Boy Scouts, Cub Scouts,
14 Girl Scouts, Young Men's Christian Association, Young Women's Christian
15 Association, Future Farmers of America, 4-H Clubs, Future Business Lead-
16 ers of America, Boys Clubs, Girls Clubs, Special Olympics, Inc., Ameri-
17 can Youth Soccer Organization and Pop Warner Football.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01950-02-6
S. 39--A 2
1 § 2. The real property tax law is amended by adding a new section
2 422-a to read as follows:
3 § 422-a. Loss of tax-exempt status. Notwithstanding any provision of
4 law to the contrary, any organization that discriminates against any
5 person, group, organization or other entity based on race, weight,
6 national origin, creed, religion, religious practices, mental or phys-
7 ical disability, sex, sexual orientation or gender identity or
8 expression shall not be eligible for tax-exempt status for the purpose
9 of any taxes, fees, fines, penalties, interest or other assessments
10 imposed pursuant to the provisions of this chapter; provided that the
11 provisions of this section shall not apply to any validly incorporated
12 religious organization. As used in this section, "youth group"
13 includes, but is not limited to: Little League, Boy Scouts, Cub Scouts,
14 Girl Scouts, Young Men's Christian Association, Young Women's Christian
15 Association, Future Farmers of America, 4-H Clubs, Future Business Lead-
16 ers of America, Boys Clubs, Girls Clubs, Special Olympics, Inc., Ameri-
17 can Youth Soccer Organization and Pop Warner Football.
18 § 3. If any section of this act or any part thereof shall be adjudged
19 by any court of competent jurisdiction to be invalid, such judgement
20 shall not affect, impair or invalidate the remainder or any other
21 section or part thereof.
22 § 4. This act shall take effect immediately and shall apply to all tax
23 years commencing on and after such effective date.
