What's happening
This bill allows New York taxpayers to voluntarily contribute to a new fund supporting home-delivered meals for seniors through their tax forms.
Why it matters
Creates a dedicated “Senior Wellness in Nutrition Fund”. This ensures that every voluntary taxpayer contribution goes directly toward supporting home-delivered meal programs for seniors, rather than being absorbed into the general state budget.
Applies to both individuals and businesses. By allowing both personal and business tax filers to contribute, the bill broadens the base of potential donors and could lead to greater support for senior nutrition programs.
Mandates transparency and accountability. Annual reports to top state officials and legislative committees will detail how funds are used, who receives them, and for what purposes, helping taxpayers see the impact of their donations.
Prioritizes timely use of funds. The law instructs the state office for the aging to spend contributions within the same fiscal year when possible, aiming to promptly address seniors’ nutritional needs without accumulating unspent funds.
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Who cares
Headline styles
Support Meals for Seniors
Plain English, a few words. Used as the page title.
Sponsors
3 Co-sponsors
History
- Substituted by A4632
- Ordered to third reading cal.1356
- Committee discharged and committed to rules
- Referred to budget and revenue
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.
Tax Form Meals for Seniors
Signed by Governor · Sponsor Steven Englebright
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5987
2019-2020 Regular Sessions
IN SENATE
May 16, 2019
Introduced by Sen. SANDERS -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law and the state finance law, in relation to establishing a gift for home delivered meals for seniors on the business franchise and personal income tax forms and establishing the senior wellness in nutrition 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 home delivered meals for seniors. Effective for any tax year commencing on or after January first, two thousand nineteen, a taxpayer in any taxable year may elect to contribute to the support of the senior wellness in nutrition fund for the purpose of providing home delivered meals to seniors. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax owed by such taxpayer. The commissioner shall include space on the business franchise income tax return, entitled "Meals on Wheels for Seniors", 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 senior wellness in nutrition fund and shall only be used for those purposes enumerated in section ninety-one-g of the state finance law.
§ 2. The tax law is amended by adding a new section 626-a to read as follows:
§ 626-a. Gift for home delivered meals for seniors. Effective for any tax year commencing on or after January first, two thousand nineteen, an individual in any taxable year may elect to contribute to the support of the senior wellness in nutrition fund for the purpose of providing home delivered meals to seniors. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax owed by such
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08813-01-9
S. 5987 2
individual. The commissioner shall include space on the personal income tax return, entitled "Meals on Wheels for Seniors", 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 senior wellness in nutrition fund and used only for the purposes enumerated in section ninety-one-g of the state finance law.
§ 3. The state finance law is amended by adding a new section 91-g to read as follows:
§ 91-g. Senior wellness in nutrition 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 "senior wellness in nutrition 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 twenty-six-a 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 solely for senior wellness in nutrition programs approved by the state office for the aging, for the purpose of providing home delivered meals to seniors.
4. Monies shall be payable from the fund on the audit and warrant of the comptroller on vouchers approved and certified by the director of the state office for the aging.
5. To the extent practicable, the director of the state office for the aging shall ensure that all monies received during a fiscal year are expended prior to the end of such 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 senior wellness in nutrition fund during the preceding calendar year as the result of revenue derived pursuant to sections two hundred nine-M and six hundred twenty-six-a of the tax law.
7. On or before the first day of February each year, the director of the state office for the aging 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 aging, and chair of the assembly aging committee. 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 establishing a gift for home delivered meals for seniors on the business franchise and personal income tax forms and establishing the senior wellness in nutrition fund
Purpose or general idea of bill
To create a new item on the personal income tax form and the business franchise tax form to make a gift for home delivered meals for seniors. It would also establish the senior wellness in nutrition fund.
Summary of provisions
This bill amends the tax law by adding new sections 209-M and 626-a. These sections allow a taxpayer or individual to elect to contribute to the wellness in nutrition program for the purpose of providing home delivered meals to seniors. The commissioner shall include space on the personal income tax form and the business franchise income tax form, entitled "Meals on Wheels for Seniors" to enable an individual or a taxpayer to make such a contribution. All revenue collected pursuant to these sections shall be credited to the wellness in nutrition program fund and used only for the purpose of providing home delivered meals to seniors. A new section 91-g is added to the state finance law to estab- lish the senior wellness in nutrition fund.
Justification
Homebound senior citizens who are unable to shop or cook for themselves benefit greatly from home delivered meals. The growing need for this service exceeds the currently available funding. This legislation would encourage financial contributions to this necessary program.
Prior legislative history
2007-08 A.9212 referred to ways and means 2009-10 A.5335 passed assembly 2011-12 A.5549-A passed assembly 2013-14 A.5806-B passed assembly 2015-16 A6474-B passed assembly 2017-18 A.5575 passed assembly
Fiscal implications for state and local governments
None.
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.