Grants personal income taxpayers the ability to make a gift to the state parks on their tax returns; establishes the state parks fund

1 Co-sponsor

• Patty Ritchie

BILL NUMBER:S821

Title of bill

An act to amend the tax law, in relation to establishing the gift to state parks on personal income tax forms; and to amend the state finance law, in relation to establishing the state parks fund

Title of bill

An act to amend the tax law, in relation to establishing the gift to state parks on personal income tax forms; and to amend the state finance law, in relation to establishing the state parks fund

Purpose

Grants a personal income taxpayers that ability to make a gift to the state parks on their tax returns and establishes the state parks fund.

Summary of provisions

Section 1 amends the tax law adding a new section 630-d directing the commissioner of tax and finance to include space on the personal income tax return form to enable a taxpayer to make a contribution to the state parks fund. Such contribution shall be in any whole dollar amount and will not reduce the amount of state tax owed by such individual.

Section 2 amends the state finance law by adding a new section 83-a creating a special fund known as the "state parks fund".

Section 3 contains the effective date.

Existing law

Sections 625, 626, 627, 628, 629, 630-a and 630-b of the tax law provide for contributions on the personal income tax form to the following funds respectively: gift for fish and wildlife management, United States Olympic Committee/Lake Placid Olympic Training Center fund, gift for breast cancer research and education, gift for missing and exploited children clearinghouse fund, gift for Alzheimer's disease support services, gift for prostate cancer research, detection and education, gift for World Trade Center memorial foundation, and Gift for volunteer firefighting and volunteer emergency services fund.

Justification

The New York State Park System makes a valuable contribution to the quality of life of New York's residents. This legislation would allow New York State income tax payers to recognize the importance of the New York State Parks System by making a financial contribution on their personal income tax form. In recent years the New York State Office of Parks & Recreation has faced many budget cuts and in 2010 then Governor Paterson announced that there would be parks closing due to budget cuts. New Yorkers came out to support their parks and funding was increased. However, it has become clear that New York needs to find alternative sources to fund its great park system. This bill would provide individuals the opportunity to give a gift to the

Parks fund to help support the operation and maintenance of state parks.

Legislative history

2013: S. 1003 Reported and committed to Finance 2012: S. 4271-A Reported and committed to Finance 2010: S. 4271 Referred to Investigations & Government Operations

Fiscal implications

None to the state

Effective date

This act shall take effect immediately.