NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A2788B
TITLE OF BILL: An act to amend the tax law and the state finance law,
in relation to providing for taxpayer gifts for lupus education and
prevention, and establishing the lupus education and prevention fund and
PURPOSE OR GENERAL IDEA OF BILL:
This bill establishes the lupus education and prevention fund which will
be financed by optional contributions derived from a taxpayer check-off
placed on all corporate and personal income tax forms.
SUMMARY OF PROVISIONS:
Section 1 describes the legislative intent of the debilitating autoim-
mune disease called Lupus. Section 2 and Section 3 add new sections,
209-1 and 630-f to the tax law, respectively, to allow Corporate and
individual taxpayers the option to contribute to the lupus education and
prevention fund, via a tax check off on the tax return. Section 4 adds a
new section, 97-rrrr, to the state finance law, to establish the lupus
education and prevention fund under the joint custody of the commission-
er of taxation and finance and the state comptroller. Monies received
into this fund will be used to finance programs to educate the public
about lupus. The Commissioner of Health is required to provide a written
report to the Temporary President of the Senate, the Speaker of the
Assembly, the Chair of the Senate Finance Committee, the Chair of the
Ways and Means Committee, the Chair of the Senate Committee on Health,
the Chair of the Assembly Health Committee, the New York State Comp-
troller, and the public, regarding the finances of the "Lupus Education
and Prevention Fund" established pursuant to this bill.The report must
include the amount of money disbursed from the fund and the award proc-
ess used for such disbursements, the recipients of awards from the fund,
the amount awarded to each, the purposes for which such awards were
granted, and a summary financial plan for such monies which shall
include estimates of all receipts and all disbursements for the current
and succeeding fiscal years, along with the actual results from the
prior fiscal year.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
Lupus is a serious, complex, debilitating autoimmune disease that can
cause inflammation and tissue damage to virtually any organ system in
the body. This bill provides a way to raise funds for an education and
prevention program by having a voluntarily taxpayer check-off on both
individual and corporate taxpayer tax forms. These funds will be used
for educate the public regarding this disease and to increase its aware-
PRIOR LEGISLATIVE HISTORY:
A.8466A of 2014;
A.2581A of 2015/2016.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
STATE OF NEW YORK
Cal. No. 221
2017-2018 Regular Sessions
January 23, 2017
Introduced by M. of A. PEOPLES-STOKES, BRINDISI, TITONE, THIELE, McDO-
NALD, SEPULVEDA -- Multi-Sponsored by -- M. of A. ENGLEBRIGHT -- read
once and referred to the Committee on Ways and Means -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee -- ordered to a third reading, amended and ordered
reprinted, retaining its place on the order of third reading
AN ACT to amend the tax law and the state finance law, in relation to
providing for taxpayer gifts for lupus education and prevention, and
establishing the lupus education and prevention fund and outreach
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Legislative intent. The legislature hereby finds the
3 (a) Lupus is a serious, complex, debilitating autoimmune disease that
4 can cause inflammation and tissue damage to virtually any organ system
5 in the body, including the skin, joints, other connective tissue, blood
6 and blood vessels, heart, lungs, kidney, and brain.
7 (b) Lupus research estimates that approximately one and a half to two
8 million Americans live with some form of lupus; lupus affects women nine
9 times more often than men and eighty percent of newly diagnosed cases of
10 lupus develop among women of childbearing age.
11 (c) Lupus disproportionately affects women of color -- it is two to
12 three times more common among African-Americans, Hispanics, Asians and
13 Native Americans and is generally more prevalent in minority populations
14 -- a health disparity that remains unexplained. According to the Centers
15 for Disease Control and Prevention the rate of lupus mortality has
16 increased since the late 1970s and is higher among older African-Ameri-
17 can women.
18 (d) No new drugs have been approved by the U.S. Food and Drug Adminis-
19 tration specifically for lupus in nearly forty years and while current
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.
A. 2788--B 2
1 treatments for the disease can be effective, they can lead to damaging
2 side effects.
3 (e) The pain and fatigue associated with lupus can threaten people's
4 ability to live independently, make it difficult to maintain employment
5 and lead normal lives, and one in five people with lupus is disabled by
6 the disease, and consequently receives support from government programs,
7 including Medicare, Medicaid, social security disability, and social
8 security supplemental income.
9 (f) The estimated average annual cost of medical treatment for an
10 individual with lupus can range between ten thousand dollars and thirty
11 thousand dollars; for people who have the most serious form of lupus,
12 medical costs can greatly exceed this amount, causing a significant
13 economic, emotional and social burden to the entire family and society.
14 (g) More than half of the people with lupus suffer four or more years
15 and visit three or more physicians before obtaining a diagnosis of
16 lupus; early diagnosis of and commencement of treatment for lupus can
17 prevent or reduce serious organ damage, disability, and death.
18 (h) Despite the magnitude of lupus and its impact on individuals and
19 families, health professional and public understanding of lupus remains
20 low; only one of five Americans can provide even basic information about
21 lupus, and awareness of lupus is lowest among adults ages eighteen to
22 thirty-four -- the age group most likely to develop symptoms of lupus.
23 (i) Lupus is a significant national health issue that deserves a
24 comprehensive and coordinated response by state and federal governments
25 with involvement of the health care provider, patient, and public health
27 § 2. The tax law is amended by adding a new section 209-L to read as
29 § 209-L. Gift for lupus education and prevention. A taxpayer in any
30 taxable year may elect to contribute to the support of the lupus educa-
31 tion and prevention fund. Such contribution shall be in any whole dollar
32 amount and shall not reduce the amount of the state tax owed by such
33 taxpayer. The commissioner shall include space on the corporate income
34 tax return to enable a taxpayer to make such contribution. Notwith-
35 standing any other provision of law, all revenues collected pursuant to
36 this section shall be credited to the lupus education and prevention
37 fund and shall be used only for those purposes enumerated in section
38 ninety-seven-rrrr of the state finance law.
39 § 3. The tax law is amended by adding a new section 630-f to read as
41 § 630-f. Gift for lupus education and prevention. An individual in any
42 taxable year may elect to contribute to the lupus education and
43 prevention fund. Such contribution shall be in any whole dollar amount
44 and shall not reduce the amount of state tax owed by such individual.
45 The commissioner shall include space on the personal income tax return
46 to enable a taxpayer to make such contribution. Notwithstanding any
47 other provision of law all revenues collected pursuant to this section
48 shall be credited to the lupus education and prevention fund and used
49 only for those purposes enumerated in section ninety-seven-rrrr of the
50 state finance law.
51 § 4. The state finance law is amended by adding a new section 97-rrrr
52 to read as follows:
53 § 97-rrrr. Lupus education and prevention fund. 1. There is hereby
54 established in the joint custody of the commissioner of taxation and
55 finance and the comptroller, a special fund to be known as the "lupus
56 education and prevention fund".
A. 2788--B 3
1 2. Such fund shall consist of all revenues received by the department
2 of taxation and finance, pursuant to the provisions of section two
3 hundred nine-L and section six hundred thirty-f of the tax law, and all
4 other moneys appropriated, credited or transferred thereto from any
5 other fund or source pursuant to law. Nothing contained in this section
6 shall prevent the state from receiving grants, gifts or bequests for the
7 purposes of the fund as defined in this section and depositing them into
8 the fund according to law.
9 3. Monies of the fund shall be expended only for lupus education and
10 prevention projects. As used in this section, "lupus education and
11 prevention projects" means educational projects, including grants for
12 lupus education and prevention programs, which are approved by the
13 department of health.
14 4. Monies shall be payable from the fund on the audit and warrant of
15 the comptroller on vouchers approved and certified by the commissioner
16 of health.
17 5. To the extent practicable, the commissioner of health shall ensure
18 that all monies received during a fiscal year are expended prior to the
19 end of that fiscal year.
20 6. On or before the first day of February each year, the commissioner
21 of health shall provide a written report to the temporary president of
22 the senate, speaker of the assembly, chair of the senate finance commit-
23 tee, chair of the assembly ways and means committee, chair of the senate
24 committee on health, chair of the assembly health committee, the state
25 comptroller and the public. Such report shall include how the monies of
26 the fund were utilized during the preceding calendar year, and shall
28 (a) the amount of money disbursed from the fund and the award process
29 used for such disbursements;
30 (b) recipients of awards from the fund;
31 (c) the amount awarded to each;
32 (d) the purposes for which such awards were granted; and
33 (e) a summary financial plan for such monies which shall include esti-
34 mates of all receipts and all disbursements for the current and succeed-
35 ing fiscal years, along with the actual results from the prior fiscal
37 § 5. This act shall take effect immediately.