Add S629-a, Tax L; add S95-h, St Fin L; add S14.11, Pks & Rec L
Establishes a gift for preserving religious landmarks option on state income tax returns; establishes the "preserving religious landmarks fund" into which all revenue from such gifts shall be deposited; monies shall be used to provide annual grants to religious organizations which occupy and use a historic, inner-city house of worship, for the preservation of such houses of worship.
STATE OF NEW YORK
________________________________________________________________________
63--A
2011-2012 Regular Sessions
IN SENATE(Prefiled)
January 5, 2011
___________
Introduced by Sen. DIAZ -- 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, in relation to establishing a gift for
preserving religious landmarks on personal income tax forms; to amend
the state finance law, in relation to establishing the preserving
religious landmarks fund; and to amend the parks, recreation and
historic preservation law, in relation to establishing a grant program
to preserve inner-city houses of worship
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 629-a to
2 read as follows:
3 § 629-a. Gift for preserving religious landmarks. Effective for any
4 tax year commencing on or after January first, two thousand twelve, an
5 individual in any taxable year may elect to contribute to the preserving
6 religious landmarks fund. Such contribution shall be in any whole dollar
7 amount and shall not reduce the amount of state tax owed by such indi-
8 vidual. The commissioner shall include space on the personal income tax
9 return to enable a taxpayer to make such contribution. Notwithstanding
10 any other provision of law, all revenue collected pursuant to this
11 section shall be credited to the preserving religious landmarks fund and
12 used only for those purposes enumerated in section ninety-five-h of the
13 state finance law.
14 § 2. The state finance law is amended by adding a new section 95-h to
15 read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00040-02-1
S. 63--A 2
1 § 95-h. Preserving religious landmarks fund. 1. There is hereby estab-
2 lished in the joint custody of the commissioner of taxation and finance
3 and the state comptroller, a special fund to be known as the "preserving
4 religious landmarks fund".
5 2. Such fund shall consist of all revenues received pursuant to the
6 provisions of section six hundred twenty-nine-a of the tax law, all
7 revenues received pursuant to appropriations by the legislature, and all
8 moneys appropriated, credited or transferred thereto from any other fund
9 or source pursuant to law. No moneys credited to such fund pursuant to
10 section six hundred twenty-nine-a of the tax law shall be deemed to
11 authorize the reduction of the amount of monies otherwise appropriated
12 to the office of parks, recreation and historic preservation.
13 3. The monies of the fund shall be made available to the office of
14 parks, recreation and historic preservation for the purpose of providing
15 grants to religious organizations for the preservation of inner-city
16 houses of worship used and occupied by such organizations pursuant to
17 section 14.11 of the parks, recreation and historic preservation law.
18 4. The monies of the fund shall be paid out on the audit and warrant
19 of the state comptroller on vouchers certified or approved by the
20 commissioner of parks, recreation and historic preservation, or by an
21 officer or employee of the office of parks, recreation and historic
22 preservation designated by such commissioner.
23 § 3. The parks, recreation and historic preservation law is amended by
24 adding a new section 14.11 to read as follows:
25 § 14.11 Preservation of religious landmarks grants. The office shall
26 develop, establish and implement a program which provides annual grants
27 to religious organizations occupying and utilizing historic, inner-city
28 houses of worship, which are not included in the national register or
29 state register of historic places. Such grants shall be used to restore,
30 rehabilitate and preserve such houses of worship which serve as impor-
31 tant icons to the communities in which they are located.
32 § 4. This act shall take effect immediately.
