S08681 Summary:

BILL NOS08681
 
SAME ASNo Same As
 
SPONSORSERINO
 
COSPNSRJORDAN
 
MLTSPNSR
 
Add 209-N & 630-i, Tax L; add 95-j, St Fin L
 
Provides for taxpayer gifts for Lyme and tick-borne diseases education, research and prevention and establishes the Lyme and tick-borne diseases education, research and prevention fund.
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S08681 Actions:

BILL NOS08681
 
07/06/2020REFERRED TO RULES
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S08681 Committee Votes:

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S08681 Floor Votes:

There are no votes for this bill in this legislative session.
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S08681 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8681
 
                    IN SENATE
 
                                      July 6, 2020
                                       ___________
 
        Introduced  by  Sen.  SERINO -- 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
          providing  for  taxpayer gifts for Lyme and tick-borne diseases educa-
          tion, research and prevention and establishing the Lyme and tick-borne
          diseases education, research and prevention 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 209-N to
     2  read as follows:
     3    § 209-N. Gift for Lyme and tick-borne diseases education, research and
     4  prevention. Effective for any tax year commencing on  or  after  January
     5  first,  two thousand twenty, a taxpayer in any taxable year may elect to
     6  contribute to the support of the Lyme and tick-borne diseases education,
     7  research and prevention. Such contribution shall be in any whole  dollar
     8  amount and shall not reduce the amount of state tax owed by such taxpay-
     9  er.  The  commissioner  shall  include space on the corporate income tax
    10  return to enable a taxpayer to make such contribution.   Notwithstanding
    11  any  other  provision  of  law,  all revenues collected pursuant to this
    12  section shall be credited to the Lyme and tick-borne diseases education,
    13  research and prevention fund and shall only be used for  those  purposes
    14  enumerated in section ninety-five-j of the state finance law.
    15    §  2.  The tax law is amended by adding a new section 630-i to read as
    16  follows:
    17    § 630-i. Gift for Lyme and tick-borne diseases education, research and
    18  prevention. Effective for any tax year commencing on  or  after  January
    19  first,  two thousand twenty, an individual in any taxable year may elect
    20  to contribute to the support of the Lyme and tick-borne diseases  educa-
    21  tion,  research  and  prevention fund. Such contribution shall be in any
    22  whole dollar amount and shall not reduce the amount of state tax owed by
    23  such individual. The commissioner shall include space  on  the  personal
    24  income  tax  return  to  enable  a  taxpayer  to make such contribution.
    25  Notwithstanding any other  provision  of  law,  all  revenues  collected
    26  pursuant  to  this  section shall be credited to the Lyme and tick-borne
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15281-02-0

        S. 8681                             2

     1  diseases education, research and prevention fund and used only  for  the
     2  purposes enumerated in section ninety-five-j of the state finance law.
     3    §  3. The state finance law is amended by adding a new section 95-j to
     4  read as follows:
     5    §  95-j.  Lyme  and  tick-borne  diseases  education,   research   and
     6  prevention  fund. 1. There is hereby established in the joint custody of
     7  the commissioner of taxation and finance and the comptroller, a  special
     8  fund  to  be  known  as  the  "Lyme  and  tick-borne diseases education,
     9  research and prevention fund".
    10    2. Such fund shall consist of all revenues received by the  department
    11  of  taxation  and  finance,  pursuant  to  the provisions of section two
    12  hundred nine-N and section six hundred thirty-i of the tax law, and  all
    13  other  moneys  appropriated,  credited  or  transferred thereto from any
    14  other fund or source pursuant to law.  Nothing  in  this  section  shall
    15  prevent  the  state  from  receiving  grants,  gifts or bequests for the
    16  purposes of the fund as defined in this section and depositing them into
    17  the fund according to law.
    18    3. Monies of the fund shall be expended solely for Lyme and tick-borne
    19  diseases education, research and prevention approved by  the  department
    20  of  health of the state of New York, for the purpose of promoting educa-
    21  tion, research and prevention of Lyme and tick-borne diseases.
    22    4. Monies shall be payable from the fund on the audit and  warrant  of
    23  the  comptroller  on vouchers approved and certified by the commissioner
    24  of the department of health.
    25    5. To the extent practicable, the commissioner of  the  department  of
    26  health  shall  ensure  that all monies received during a fiscal year are
    27  expended prior to the end of such fiscal year.
    28    6. On or before the first day of February each year,  the  comptroller
    29  shall certify to the governor, temporary president of the senate, speak-
    30  er  of  the  assembly, minority leader of the senate, minority leader of
    31  the assembly, chair of the senate finance committee  and  chair  of  the
    32  assembly  ways and means committee, the amount of money deposited in the
    33  Lyme and tick-borne diseases education,  research  and  prevention  fund
    34  during  the  preceding  calendar  year  as the result of revenue derived
    35  pursuant to sections two hundred nine-N and six hundred thirty-i of  the
    36  tax law.
    37    7.  On or before the first day of February each year, the commissioner
    38  of the department of health shall provide a written report to the tempo-
    39  rary president of the senate, speaker of the assembly,  minority  leader
    40  of  the  senate,  minority  leader  of the assembly, chair of the senate
    41  finance committee, chair of the assembly ways and means committee, chair
    42  of the senate committee on health, and  chair  of  the  assembly  health
    43  committee.  Such  report  shall  include how the monies of the fund were
    44  utilized during the preceding calendar year and shall include:
    45    (i) the amount of money dispersed from the fund;
    46    (ii) recipients of awards from the fund;
    47    (iii) the amount awarded to each; and
    48    (iv) the purposes for which such awards were granted.
    49    § 4. This act shall take effect immediately and shall apply to taxable
    50  years commencing on or after January 1, 2020.
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