Establishes the veterans' organization relief fund to be expended only for the aid and assistance of veterans' organizations; establishes the gift for the veterans' organizations relief fund; makes a one hundred million dollar appropriation therefor; makes related provisions.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4625
SPONSOR: McGowan TITLE OF BILL:
An act to amend the state finance law and the tax law, in relation to
establishing the veterans' organization relief fund; and making an
appropriation therefor
PURPOSE OR GENERAL IDEA OF BILL:
To establish a veterans' organizations relief fund, providing monetary
aid and assistance to veterans' organizations.
SUMMARY OF PROVISIONS:
Section I: The state finance law is amended by adding a new a new
section 89-k.
Section II: The tax law is amended by adding a new section 209-p.
Section III: The tax law is amended by adding ,a new section 630-1.
Section IV: Notes the total of appropriation.
Section V: Notes the effective date.
JUSTIFICATION:
Our veterans are the stalwarts that protect our communities with their
service at home and abroad. Yet, veterans are increasingly alienated as
members of our community with higher rates of unemployment, mental
health issues, and suicide. Our veterans are extraordinary citizens who
find happiness and solace with membership in veterans' organizations
like The American Legion and Veterans.of Foreign Wars.
This bill would create a specific relief fund to allow veterans organ-
izations to seek the necessary monies to improve the resources for our
vulnerable heroes. New York has an obligation to prevent the grave
outcomes that are plaguing service men and women as they return from
service, and the veterans' organization in a step in that direction. If
we can justify spending millions of state dollars protecting undocu-
mented immigrants, how could that state not appropriate funds for our
community members who have sacrificed life and limb for our protection?
PRIOR LEGISLATIVE HISTORY:
2021-22: A.8661
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None
EFFECTIVE DATE:
This act shall take effect on the one hundred twentieth day after it
shall become law
STATE OF NEW YORK
________________________________________________________________________
4625
2023-2024 Regular Sessions
IN ASSEMBLY
February 21, 2023
___________
Introduced by M. of A. MCGOWAN -- read once and referred to the Commit-
tee on Veterans' Affairs
AN ACT to amend the state finance law and the tax law, in relation to
establishing the veterans' organization relief fund; and making an
appropriation therefor
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The state finance law is amended by adding a new section
2 89-k to read as follows:
3 § 89-k. Veterans' organization relief fund. 1. There is hereby estab-
4 lished in the joint custody of the commissioner of taxation and finance
5 and the comptroller, a special fund to be known as the "veterans' organ-
6 ization relief fund".
7 2. Such fund shall consist of all revenues received by the department
8 of taxation and finance pursuant to the provisions of section two
9 hundred nine-q and section six hundred thirty-l of the tax law and all
10 other moneys appropriated, credited, or transferred thereto from any
11 other fund or source pursuant to law. Nothing contained herein shall
12 prevent the state from receiving grants, gifts, or bequests for the fund
13 and depositing them into the fund according to law.
14 3. Monies of the fund shall be expended only for the aid and assist-
15 ance of veterans' organizations. The New York state director of veter-
16 ans' services shall establish criteria for determining which organiza-
17 tions are eligible to receive assistance pursuant to this fund.
18 4. Monies shall be payable from the fund on the audit and warrant of
19 the comptroller on vouchers approved and certified by the commissioner
20 of taxation and finance.
21 5. To the extent practicable, the New York state director of veterans'
22 services shall ensure that all monies received are expended within one
23 calendar year from the date on which they are received.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06558-01-3
A. 4625 2
1 6. On or before the first day of February each year, the comptroller
2 shall certify to the governor, temporary president of the senate, speak-
3 er of the assembly, chair of the senate finance committee and chair of
4 the assembly ways and means committee, the amount of money deposited in
5 the veterans' organization relief fund during the preceding calendar
6 year as the result of revenue derived pursuant to sections two hundred
7 nine-q and six hundred thirty-l of the tax law.
8 7. On or before the first day of February each year, the New York
9 state director of veterans' services shall provide a written report to
10 the temporary president of the senate, speaker of the assembly, chair of
11 the senate finance committee, chair of the assembly ways and means
12 committee, chair of the senate committee on veterans, homeland security
13 and military affairs, chair of the assembly veterans affairs committee,
14 and the public. Such report shall include how the monies of the fund
15 were utilized during the preceding calendar year and shall include:
16 (i) the amount of money dispersed from the fund;
17 (ii) the recipients of awards from the fund;
18 (iii) the amount awarded to each recipient;
19 (iv) the purposes for which such awards were granted; and
20 (v) a summary financial plan for such monies which shall include esti-
21 mates of all receipts and all disbursements for the current and succeed-
22 ing fiscal years, along with the actual results from the prior fiscal
23 year.
24 § 2. The tax law is amended by adding a new section 209-q to read as
25 follows:
26 § 209-q. Gift for the veterans' organizations relief fund. Effective
27 for any tax year commencing on or after the effective date of this
28 section, a taxpayer in any taxable year may elect to contribute to the
29 support of the veterans' organization relief fund. Such contribution
30 shall be in any whole dollar amount and shall not reduce the amount of
31 the state tax owed by such taxpayer. The commissioner shall include
32 space on the corporate income tax return to enable a taxpayer to make
33 such contribution. Notwithstanding any other provision of law, all
34 revenues collected pursuant to this section shall be credited to the
35 veterans' organization relief fund and shall be used only for those
36 purposes enumerated in section eighty-nine-k of the state finance law.
37 § 3. The tax law is amended by adding a new section 630-l to read as
38 follows:
39 § 630-l. Gifts for veterans' organizations. Effective for any tax year
40 commencing on or after the effective date of this section, a taxpayer in
41 any taxable year may elect to contribute to the veterans' organization
42 relief fund pursuant to section eighty-nine-k of the state finance law,
43 for the purpose of funding the veterans' organizations. Any contrib-
44 utions made to such fund pursuant to this section shall be deposited
45 into a dedicated account managed by the fund, which shall solely be used
46 for funding veterans' organizations. Such contribution shall be in any
47 whole dollar amount and shall not reduce the amount of the state tax
48 owed by such taxpayer. The commissioner shall include space on the
49 personal income tax return to enable a taxpayer to make such contrib-
50 ution. Notwithstanding any other provision of law, all revenues
51 collected pursuant to this section shall be credited to the veterans'
52 organizations relief fund.
53 § 4. The sum of one hundred million dollars ($100,000,000), or so much
54 thereof as may be necessary, is hereby appropriated to the division of
55 veterans' services out of any moneys in the state treasury in the gener-
56 al fund to the credit of the general account, not otherwise appropri-
A. 4625 3
1 ated, and made immediately available, for the purpose of carrying out
2 the provisions of this act. Such moneys shall be payable on the audit
3 and warrant of the comptroller on vouchers certified or approved by the
4 New York state director of veterans' services in the manner prescribed
5 by law.
6 § 5. This act shall take effect on the one hundred twentieth day after
7 it shall have become a law. Effective immediately, the addition, amend-
8 ment and/or repeal of any rule or regulation necessary for the implemen-
9 tation of this act on its effective date are authorized to be made and
10 completed on or before such effective date.
