Provides for corporate franchise and personal income tax check-offs for taxpayer gifts for lung cancer education and prevention; sets up education/prevention fund

BILL NUMBER:A8910A

Title of bill

An act to amend the public health law, the tax law and the state finance law, in relation to providing for taxpayer gifts for lung cancer education and prevention and establishing the lung cancer education and prevention fund

Purpose or general idea of bill

This bill establishes the lung cancer 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 specific provisions

Section 1. Subdivision 1 of section 207 of the public health law is amended by adding a new paragraph (h) to add lung cancer to the health care and wellness education and outreach program within the Department of Health. Section 2 and 3, adds new sections, 209-H and 630-C, respec- tively, to the tax law to allow corporate and individual taxpayers the option to contribute to the lung cancer education and prevention program, via a tax check-off on the tax return. Section 4, adds a new section, 97-jjjj, to the state finance law, to establish the lung cancer 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 lung cancer.

Justification

The incidence of lung cancer is one of the top causes of death in New York. 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 the dangers of lung cancer and to increase awareness of this disease.

Prior legislative history

A.159-B of 2007/08

Fiscal implications

None.

Effective date

Immediately.