Provides a tax check-off box on personal income tax return forms for gifts to the after-school activity fund

BILL NUMBER:A4416A

Title of bill

An act to amend the tax law and the state finance law, in relation to providing a tax check-off box on personal income tax return forms for gifts to the after-school activity fund

Purpose

This legislation would provide additional revenue to after-school programs in New York State.

Summary of provisions

A new section 630-C is added to the tax law. Section 630-b provides that an individual in any taxable year may elect to contribute to the youth activity fund. contributions shall not reduce the amount (if any) of taxes owed. Provides that such funds shall only be used for the Youth Activity Fund.

The state finance law is amended by adding section 81. Section 81 creates the "Youth Activity Fund". Such fund to consist of all monies collected pursuant to section 630-C of the tax law. Money shall be granted to local groups and programs by the Department of Education. Such local groups shall apply for funding annually. Funding from the Youth Activity Fund shall not affect the amount that would otherwise be appropriated for after school activities under any other provision of law. The Department of Education shall annually report to the Legisla- ture detailing the groups that were funded and the amount of funding for each applicant.

Existing law

Under current law there is no Youth Activity Fund nor is there a box on New York tax forms for contributions to fund afterschool activities.

Justification

According to the New York City police Department there are currently some 11,000 known gang members in the City of New York alone. Children as young as 11 or 12 have been recruited by the gangs. Young people join gangs for a variety of reasons. Experts confirm that young people who are bored and/or unsupervised make prime recruits for gangs. Once a young person is recruited by a gang they are asked to prove their loyal- ty through violent or illegal acts including slashing innocent victims, attacking rival gangs or selling drugs. The programs funded under this bill will provide young people with alternatives to joining gangs and getting into trouble during the after-school hours.

Scholastic and academic programs supervised by adults provide a safe place where young people can learn, play and grow as individuals. In addition, the adults who supervise these programs provide young people with positive role models and mentors. Unfortunately, after-school fund- ing programs are subject to budget cuts by the federal, state and local governments during times of fiscal stress. This bill will provide a dedicated and permanent funding stream for critically needed after- school programs throughout New York State.

Legislative history

01/07/09 Referred to Investigations and Government Operations 02/03/09 Reported and Committed to Finance 01/06/10 Referred to Investigations and Government Operations 01/26/10 Reported and Committed to Finance

Fiscal implications

None.

Local fiscal implications

None.

Effective date

This act shall take effect immediately.