Allows taxpayers to make a gift to the adoption access fund on their personal income tax returns; establishes the adoption access fund; allows for a tax deduction for gifts made to the adoption access fund.
STATE OF NEW YORK
________________________________________________________________________
6898
2019-2020 Regular Sessions
IN SENATE
December 11, 2019
___________
Introduced by Sen. JACOBS -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law and the state finance law, in relation to
allowing taxpayers to make a gift to the adoption access fund on their
personal income tax returns
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-h to
2 read as follows:
3 § 630-h. Gift to the adoption access fund. Effective for any tax year
4 commencing on or after January first, two thousand twenty-one, an indi-
5 vidual in any taxable year may elect to contribute to the adoption
6 access fund. Such contribution shall be in any whole dollar amount. The
7 commissioner shall include space on the personal income tax return to
8 enable a taxpayer to make such contribution. The commissioner shall also
9 ensure that a description of the adoption access fund is included within
10 the tax form preparation instruction booklet. Notwithstanding any other
11 provision of law, all revenues collected pursuant to this section shall
12 be credited to the adoption access fund and shall be used only for those
13 purposes enumerated in section ninety-nine-hh of the state finance law.
14 § 2. The state finance law is amended by adding a new section 99-hh to
15 read as follows:
16 § 99-hh. Adoption access fund. 1. There is hereby established in the
17 joint custody of the comptroller and the commissioner of the office of
18 children and family services a special fund to be known as the "adoption
19 access fund".
20 2. Such fund shall consist of all revenues received pursuant to the
21 provisions of section six hundred thirty-h of the tax law, and all other
22 monies appropriated, credited, or transferred thereto from any other
23 fund or source pursuant to law. Nothing contained herein shall prevent
24 the state from receiving grants, gifts or bequests for the purposes of
25 the fund as defined in this section and depositing them into the fund
26 according to law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14121-04-9
S. 6898 2
1 3. a. On or before the first day of February each year, the comp-
2 troller shall certify in a report to the governor, the temporary presi-
3 dent of the senate, the speaker of the assembly, the chair of the senate
4 finance committee and the chair of the assembly ways and means commit-
5 tee, the amount of money deposited in the adoption access fund during
6 the preceding calendar year as the result of revenue derived pursuant to
7 section six hundred thirty-h of the tax law and from grants, gifts and
8 bequests. Such report shall include how the monies of the fund were
9 utilized during the preceding calendar year, and shall include:
10 (i) the amount of money disbursed from the fund and the award process
11 used for such disbursements;
12 (ii) recipients of awards from the fund;
13 (iii) the amount awarded to each;
14 (iv) the purposes for which such awards were granted; and
15 (v) a summary financial plan for such monies which shall include esti-
16 mates of all receipts and disbursements for the current and succeeding
17 fiscal years, along with the actual results from the prior fiscal year.
18 b. Amounts expended for adoptions pursuant to this section shall not
19 affect the amount that would otherwise be appropriated for adoptions
20 under any other provision of law.
21 c. The state shall not request, promulgate regulations to, or other-
22 wise require, any non-profit organization receiving monies from the
23 adoption access fund to divulge the name, address, photograph, license
24 number, email address, phone number, or any other personally identifying
25 information of any employee, contractor, or volunteer of such organiza-
26 tion, or any client, or individual who sought or received funding from
27 such organization.
28 d. Any non-profit organization receiving funds from the adoption
29 access fund shall take all necessary steps to ensure the confidentiality
30 of the individuals receiving services from such organization.
31 4. a. Monies of the fund shall be expended to fund the operational and
32 programmatic expenses of not-for-profit entities that provide support to
33 individuals in need of adoption services, by addressing financial and
34 logistical barriers that prevent access to care. Such funding shall
35 include, but not be limited to, funding for legal and logistical costs.
36 b. The commissioner of the office of children and family services
37 shall promulgate rules and regulations detailing an application process
38 and application form or forms by which state authorized adoption agen-
39 cies and voluntary adoption agencies will be afforded the opportunity to
40 apply for monies by demonstrating specific financial needs, to assist
41 New Yorkers with the costs associated with adoption. Such commissioner
42 shall ensure that proceeds from the fund are distributed in a fair and
43 impartial manner to adoption agencies that serve each geographic region
44 within the state.
45 5. Monies shall be payable from the fund on the audit and warrant of
46 the comptroller on vouchers approved and certified by the commissioner
47 of the office of children and family services.
48 6. Nothing in this section shall be construed to authorize the state
49 or any agency of the state, to request or require any information other
50 than information required in paragraph a of subdivision three of this
51 section, from the award recipients of the adoption access fund.
52 § 3. Subsection (c) of section 612 of the tax law is amended by adding
53 a new paragraph 43 to read as follows:
54 (43) Gifts to the adoption access fund established by section ninety-
55 nine-hh of the state finance law.
56 § 4. This act shall take effect immediately.
