Provides a tax check off box on personal income tax return forms for gifts for the life pass it on trust fund for gifts for organ and tissue donation outreach and research and provides for certain reporting requirements for such fund.
STATE OF NEW YORK
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1033--A
2017-2018 Regular Sessions
IN SENATE
January 6, 2017
___________
Introduced by Sens. CARLUCCI, PERALTA -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations -- recommitted to the Committee on Investi-
gations 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 state finance law, in relation to
providing a tax check off box on personal income tax return forms for
the life pass it on trust fund and certain reporting requirements
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-f to
2 read as follows:
3 § 630-f. Gift for organ and tissue donation outreach and research.
4 Effective for any tax year commencing on or after January first, two
5 thousand nineteen, an individual in any taxable year may elect to
6 contribute to the life pass it on trust fund. The contribution shall be
7 in any whole dollar amount and shall not reduce the amount of state tax
8 owed by such individual. The commissioner shall include space on the
9 personal income tax return to enable a taxpayer to make such contrib-
10 ution. Notwithstanding any other provision of law all revenues collected
11 pursuant to this section shall be credited to the life pass it on trust
12 fund and used only for those purposes enumerated in section
13 ninety-five-d of the state finance law, as added by chapter four hundred
14 fifteen of the laws of two thousand three.
15 § 2. Section 95-d of the state finance law, as added by chapter 415
16 of the laws of 2003, is amended by adding a new subdivision 2-a to read
17 as follows:
18 2-a. On or before the first day of February each year, the commission-
19 er of the department of health shall provide a written report to the
20 temporary president of the senate, the speaker of the assembly, the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01993-05-8
S. 1033--A 2
1 chair of the senate finance committee, the chair of the assembly ways
2 and means committee, the chair of the senate committee on health, the
3 chair of the assembly health committee, the state comptroller and the
4 public. Such report shall include how the monies of the fund were
5 utilized during the preceding calendar year, and shall include:
6 (i) the amount of money disbursed from the fund and the award process
7 used for such disbursements;
8 (ii) recipients of awards from the fund;
9 (iii) the amount awarded to each;
10 (iv) the purposes for which such awards were granted; and
11 (v) a summary financial plan for such monies which shall include esti-
12 mates of all receipts and all disbursements for the current and succeed-
13 ing fiscal years, along with the actual results from the prior fiscal
14 year.
15 § 3. This act shall take effect on the first of January next succeed-
16 ing the date on which it shall have become a law and shall apply to
17 taxable years beginning on or after such date, provided, however, that
18 effective immediately, all actions and procedures with respect to the
19 proposed adoption, amendment, suspension or repeal of any rule or regu-
20 lation necessary for the timely implementation of this act are directed
21 and authorized to be made and completed on or before such effective
22 date.
