Grants personal income taxpayers the ability to make a gift to the state parks on their tax returns; establishes the state parks fund to provide monies to the office of parks, recreation and historic preservation for the operation and maintenance of the state parks.
STATE OF NEW YORK
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4271--A
2011-2012 Regular Sessions
IN SENATE
March 25, 2011
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Introduced by Sen. LITTLE -- 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 the gift to
state parks on personal income tax forms; and to amend the state
finance law, in relation to establishing the state parks 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 to state parks. Effective for any tax year commencing on
4 or after January first, two thousand twelve, an individual in any taxa-
5 ble year may elect to contribute to the state parks fund. Such contrib-
6 ution shall be in any whole dollar amount and shall not reduce the
7 amount of state tax owed by such individual. The commissioner shall
8 include space on the personal income tax return form to enable a taxpay-
9 er to make such contribution. Notwithstanding any other provision of
10 law, all revenue collected pursuant to this section shall be paid to the
11 state parks fund established pursuant to section eighty-three-a of the
12 state finance law.
13 § 2. The state finance law is amended by adding a new section 83-a to
14 read as follows:
15 § 83-a. State parks fund. 1. A special fund to be known as the "state
16 parks fund" is hereby established in the joint custody of the state
17 comptroller and the commissioner of taxation and finance.
18 2. The fund shall consist of all monies transferred to such fund
19 pursuant to law, all monies required by any provision of law to be paid
20 or credited to the fund, all monies from gifts pursuant to section six
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10525-02-2
S. 4271--A 2
1 hundred thirty-c of the tax law and any interest earnings which may
2 accrue from investment of monies in the fund. Nothing in this section
3 shall be deemed to prevent the state from receiving grants, gifts or
4 bequests for the purposes of the fund as defined in this section and
5 depositing them into the fund according to law.
6 3. Monies of the fund, when appropriated, shall be made available to
7 the office of parks, recreation and historic preservation for the opera-
8 tion and maintenance of state parks pursuant to the parks, recreation
9 and historic preservation law.
10 4. Monies shall be payable from the fund on the audit and warrant of
11 the state comptroller on vouchers approved and certified by the commis-
12 sioner of parks, recreation and historic preservation.
13 § 3. This act shall take effect immediately.
