Establishes a gift for preserving religious landmarks on state income tax returns, and provides for grants to preserve certain inner-city houses of worship

Summary of specific provisions

Section 1. Amends the Tax Law by adding a new section 629-a. Creates the tax check off box to enable contributions to preserve religious land- marks.

Section 2. Amends the state Finance Law by adding a new section 95.h. Establishes the preserving religious landmarks fund in the joint custody of the Commissioner of Taxation and Finance and the State Comptroller,

Section 3. Amends the Parks, Recreation, and Historic Preservation Law by adding a new section 14.11. Establishes the preservation of religious landmarks grants.

Section 4. Effective Date

Existing law

None

Justification

Thousands of historic urban houses of worship across the nation -churches, synagogues, temples and mosques - are threatened by years of deferred maintenance, financial disinvestment and, in rare instances, soaring real estate values that make selling the property an attractive proposition for shrinking congregations. Abandoning these buildings would mean losing an irretrievable part of the nation's cultural heritage that extends from before the Revolutionary War to the modern Civil Rights Movement.

* The average inner-city congregation faces repairs in the range of $1 million to $2 million, an amount that greatly exceeds its fundraising capacity;

* Fully 20% of all historic urban houses of worship in cities are expected to suffer partial collapse or Worse in the next five years;

* These historic sacred places are not sustainable without a major infusion of capital.

These landmark religious houses of worship have established themselves as prominent fixtures in our communities. These places do more than protect historic past - they also provide critical community services to a population that extends far beyond their Congregations. They provide roof for valuable community services such as senior citizen assistance programs, homeless assistance programs, English language learners adult education, youth, teen activities and education. Though there is a growing public understanding of the ethical roles that faith-based organizations play in the cultural and social fabric, these groups will be unable to offer social services and safe havens to people in the state's most impoverished neighborhoods if their buildings collapse piece by piece or in wholesale demolitions. Many current grant programs do not allow religious landmarks to apply for them. This bill would aid an important program that would help to save some decaying historical religious landmarks that lack funding from other sources.

In addition, economic data from other states with similar tax benefits for such programs, indicate that such programs accomplish significant economic development and historic preservation benefits simultaneously. Rehabilitation spending will stimulate construction activity and job creation and has been proven to out perform the economic benefits of new construction in local and regional economies.

This bill will give residents of this state the voluntary ability to support these religious landmarks that are so essential to their commu- nities.

Prior legislative history

2013: S.343- Referred to Investigations & Government Operations 2012: S.63-A - Amend and recommit to Investi- gations and Government Operations. 2011: S.63- Defeated in Investi- gations and Government Operations/A 4831 - Referred to Ways and Means 2009-10: S.3128A - Reported and Committed to Finance/A.5056A Reported to Ways and Means 2007-08: S.760 - Referred to Investigations and Govern- ment Operations/A.6742 - Referred to Ways and Means 2005-06: S.5372 - Referred to Investigations and Government Operations/A.8240 - Referred to Ways and Means

Fiscal implications

None.

Effective date

Immediately.