Skip to content
S3023Senate2017-2018 SessionSame asA1094

Donate to Libraries on Taxes

Official title

“Allows for a gift to the love your library fund on corporate and personal income tax return forms”

Sponsor Patty RitchieSD-48Affects Legal
Status
Senate Floor Calendar
Impact
3/10
Low
Outcome
Companion signed

Bill progress

Signed via A1094

What's happening

This bill allows taxpayers to voluntarily donate to the Love Your Library Fund via tax returns and requires annual reporting on fund usage.

Why it matters

  1. Expands support for public libraries. by allowing both individual and corporate taxpayers to make voluntary contributions to the Love Your Library Fund directly on their state tax returns, potentially increasing funding for library services and programs.

  2. Promotes transparency and accountability. by requiring the Department of Education to publish an annual, detailed report on fund usage—including who receives money, how much they get, how it’s used, and future financial plans—making it easier for the public to see the impact of their donations.

  3. May encourage greater civic engagement. by giving New Yorkers a simple, visible way to support libraries, potentially raising awareness of library needs and encouraging broader participation in library advocacy and funding.

  4. Integrates with existing funding sources. by combining new tax return donations with revenues from things like special license plates, helping to create a more robust and diversified funding stream for libraries statewide.

The daily · weekday mornings

Albany, before your first meeting.

Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.

Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.

Who cares

Headline styles

Donate to Libraries on Taxes

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Patty Ritchie

Senator · Senate District 48

Chair, Agriculture

No co-sponsors yet.

History

  1. Substituted by A1094A
  2. Ordered to third reading cal.2204
  3. Committee discharged and committed to rules
  4. Print number 3023a
  5. Amend and recommit to investigations and government operations
  6. Referred to investigations and government operations

Companion bill

The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.

A1094Assembly

Donate to Libraries on Taxes

Signed by Governor · Sponsor Sandy Galef

Impact 3 · LowSigned into law

Full text

2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

3023--A

2017-2018 Regular Sessions

IN SENATE

January 19, 2017

Introduced by Sen. RITCHIE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law and the state finance law, in relation to the love your library fund

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. The tax law is amended by adding a new section 209-K to read as follows:

§ 209-K. Gift to the love your library fund. Effective for any tax year commencing on or after January first, two thousand eighteen, a taxpayer in any taxable year may elect to contribute to the love your library fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of the state tax owed by such taxpayer. The commissioner shall include space on the corporate income tax return to enable a taxpayer to make such contribution. Notwithstanding any other provision of law, all revenues collected pursuant to this section shall be credited to the love your library fund and shall be used only for those purposes enumerated in section ninety-nine-l of the state finance law, as added by chapter three hundred three of the laws of two thousand four.

§ 2. The tax law is amended by adding a new section 630-e to read as follows:

§ 630-e. Gift to the love your library fund. Effective for any tax year commencing on or after January first, two thousand eighteen, an individual in any taxable year may elect to contribute to the love your library fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax owed by such individual. The commissioner shall include space on the personal income tax return to enable a taxpayer to make such contribution. Notwithstanding any other

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD08575-04-7

S. 3023--A 2

provision of law all revenues collected pursuant to this section shall be credited to the love your library fund and used only for those purposes enumerated in section ninety-nine-l of the state finance law, as added by chapter three hundred three of the laws of two thousand four.

§ 3. Subdivision 2 of section 99-l of the state finance law, as added by chapter 303 of the laws of 2004, is amended and a new subdivision 2-a is added to read as follows:

2. Such fund shall consist of all revenues received by the department of motor vehicles pursuant to section four hundred four-v of the vehicle and traffic law, as added by chapter three hundred three of the laws of two thousand four, all the revenues received by the department of taxation and finance pursuant to sections two hundred nine-K and six hundred thirty-e of the tax law and all other moneys appropriated, credited, or transferred thereto from any other fund or source pursuant to law.

2-a. On or before the first day of February each year, the commissioner of the department of education shall provide a written report to the temporary president of the senate, speaker of the assembly, chair of the senate finance committee, chair of the assembly ways and means committee, the state comptroller and the public. Such report shall include how the monies of the fund were utilized during the preceding calendar year, and shall include:

(i) the amount of money disbursed from the fund and the award process used for such disbursements;

(ii) recipients of awards from the fund;

(iii) the amount awarded to each;

(iv) the purposes for which such awards were granted; and

(v) 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.

§ 4. This act shall take effect immediately.

Reflowed for reading: line numbers and page breaks removed. Cite the official text.

Sponsor's memo

Title of bill

An act to amend the tax law and the state finance law, in relation to the love your library fund

Purpose

To support and promote local libraries and their summer reading programs by allowing contributions to be made into the Love Your Library Fund via corporate and personal income tax return forms.

Summary of provisions

Section 1 amends the Tax Law by adding new Section 209-k authorizing corporate income taxpayers to contribute to the Love Your Library Fund. The contribution can be in any whole dollar amount and shall not reduce the amount of state tax paid. The Commissioner shall include space on the corporate income tax returns to enable taxpayers to make these contributions. All revenues thus collected shall be credited to the Love Your Library Fund and shall be used only for purposes enumerated in Section 99-L of the State Finance Law.

Section 2 amends the Tax Law by adding a new Section 630-e with equivalent provisions for personal income taxpayers.

Section 3 amends section 99-L of the State Finance Law by directing funds generated as a result of these amendments to the Tax Law into the "Love Your Library Fund." The Commissioner of Health is also required to provide a yearly written report to certain members of the Legislature detailing fund activities.

Section 4 establishes the effective date.

Justification

The New York Library Association reports that over 53% of New York's residents are registered library users. In 2011, there were 159.4 million visits to a local library, and 7.7 million New Yorkers attended over 407,000 free public library programs in 2011. Citizens view libraries as a valuable resource, and this legislation provides a new way for individuals to support library programs for children.

According to New York State Library officials, the 2013 Summer Reading Program had 1.76 million youth participants statewide. This program helps children maintain and improve their reading skills, which might otherwise deteriorate while school is not in session. The State Library coordinates the program and works with 23 library systems to offer the program in hundreds of local libraries throughout New York State, providing a summer reading theme, promotional material, a creative idea manual, and state-level support. Contributions made to the "Love Your Library Fund" will support and expand these programs.

Fiscal implications

There are no fiscal implications.

Effective date

This act shall take effect immediately.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.