What's happening
This bill allows New York taxpayers to donate to a new Diabetes Research and Education Fund via their tax returns.
Why it matters
Creates a dedicated Diabetes Research and Education Fund, ensuring that all taxpayer donations are kept separate from general state revenue and only used for diabetes-related projects.
Mandates that the funds be spent on scientifically approved research and educational projects, including demonstration and education grants, as determined by the Department of Health—helping to ensure money goes directly to impactful programs.
Requires annual public reporting and certification from state officials, promoting transparency about how much is raised, where it goes, and what it accomplishes—allowing taxpayers to see the real-world effect of their donations.
Allows the fund to accept not just tax return donations but also grants, gifts, and bequests, potentially increasing the resources available for diabetes research and education in New York.
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Who cares
Headline styles
Let Taxpayers Fund Diabetes Research
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
244
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. KENNEDY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law and the state finance law, in relation to providing for taxpayer gifts for diabetes research and education and establishing the diabetes research and education 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-M to read as follows:
§ 209-M. Gift for diabetes research and education. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the support of the diabetes research and education 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 diabetes research and education fund and shall be used only for those purposes enumerated in section eighty-nine-j of the state finance law.
§ 2. The tax law is amended by adding a new section 630-g to read as follows:
§ 630-g. Gift for diabetes research and education. Effective for any tax year commencing on or after the effective date of this section, an individual in any taxable year may elect to contribute to the diabetes research and education 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. Notwith-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05764-02-9
S. 244 2
standing any other provision of law all revenues collected pursuant to this section shall be credited to the diabetes research and education fund and used only for those purposes enumerated in section eighty-nine-j of the state finance law.
§ 3. The state finance law is amended by adding a new section 89-j to read as follows:
§ 89-j. Diabetes research and education fund. 1. There is hereby established in the joint custody of the commissioner of taxation and finance and the comptroller, a special fund to be known as the "diabetes research and education fund".
2. Such fund shall consist of all revenues received by the department of taxation and finance, pursuant to the provisions of section two hundred nine-M and section six hundred thirty-g of the tax law and all other moneys appropriated, credited or transferred thereto from any other fund or source pursuant to law. Nothing in this section shall prevent the state from receiving grants, gifts or bequests for the purposes of the fund as defined in this section and depositing them into the fund according to law.
3. Monies of the fund shall be expended only for diabetes research and educational projects. As used in this section, "diabetes research and education projects" means scientific research or educational projects, including demonstration and education grants for diabetes education research, which are approved by the department of health.
4. Monies shall be payable from the fund on the audit and warrant of the comptroller on vouchers approved and certified by the commissioner of health.
5. To the extent practicable, the commissioner of health shall ensure that all monies received during a fiscal year are expended prior to the end of that fiscal year.
6. On or before the first day of February each year, the comptroller shall certify to the governor, temporary president of the senate, speaker of the assembly, chair of the senate finance committee and chair of the assembly ways and means committee, the amount of money deposited in the diabetes research and education fund during the preceding calendar year as the result of revenue derived pursuant to sections two hundred nine-M and six hundred thirty-g of the tax law.
7. On or before the first day of February each year, the commissioner of health 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, chair of the senate committee on health, chair of the assembly health committee, 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 dispersed from the fund;
(ii) recipients of awards from the fund;
(iii) the amount awarded to each; and
(iv) the purposes for which such awards were granted.
§ 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 providing for taxpayer gifts for diabetes research and education and establishing the diabetes research and education fund
Purpose
This legislation provides for corporate franchise tax and personal income tax check-offs for taxpayer gifts for diabetes research and education. This bill also establishes the diabetes fund.
Summary of provisions
Section one amends the tax law by adding a new section 209-L to enable corporate tax payers to make a contribution to the diabetes research and education fund.
Section 2 amends the tax law by adding a new section 630-F to enable personal taxpayers to make a contribution to the diabetes research and education fund.
Section 3 amends the state finance law by establishing a "diabetes research and education fund" in the joint custody of the commissioner of taxation and finance and the comptroller.
Section 4 provides an effective date.
Justification
Currently millions of New Yorkers are affected by diabetes, and there is still no established cure. This bill would help to increase funds for basic scientific research into a cure for diabetes, as well as other important educational programs by simply making a donation on either personal or corporate tax returns. There are five other groups listed in the "voluntary gifts/contributions" section of New York State tax law. Allowing for a "diabetes research/education" category on New York State personal and corporate income tax forms, alongside these other important categories, will facilitate greater funding for diabetes programs.
Legislative history
New Bill
Fiscal implications
It is expected that this bill could raise up to $1 million to be depos- ited into the Diabetes Research and Education Fund.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.