What's happening
This bill creates the New York farm to school and school garden fund, allowing tax return donations to support school gardens and local food education.
Why it matters
Directs new funding to hands-on food education. By supporting school gardens and local food programs, the bill helps teach students about agriculture, nutrition, and healthy eating in a direct, experiential way.
Empowers community-driven support. Allowing tax return donations gives New Yorkers an easy way to support local food initiatives, potentially strengthening the connection between communities, schools, and local farms.
Ensures transparency and oversight. The requirement for annual public reports on how funds are spent promotes accountability, helping taxpayers see the tangible impacts of their contributions and the reach of funded projects.
Potentially broadens access to fresh food. By funding gardens and local food promotion, the bill could increase student access to fresh, local produce, which may have long-term health and educational benefits.
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
- Likely support
Schools and students
The fund would support school gardens and purchases of equipment and educational materials to promote students’ consumption of local products.
Department of Agriculture and Markets
The department would help carry out funded activities, could set additional funding criteria and limits, and would approve payment vouchers.
Personal income taxpayers
Taxpayers could make voluntary whole-dollar contributions through their state income tax returns without reducing their state tax owed.
State Education Department
The education commissioner would have to report annually on fund awards, recipients, spending purposes and financial plans.
Headline styles
Fund School Gardens, Local Food
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to finance
- Referred to finance
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1231
2025-2026 Regular Sessions
IN SENATE
January 8, 2025
Introduced by Sens. MAY, HARCKHAM -- read twice and ordered printed, and when printed to be committed to the Committee on Finance
AN ACT to amend the state finance law and the tax law, in relation to establishing the New York farm to school and school garden fund
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The state finance law is amended by adding a new section 97-ii to read as follows:
§ 97-ii. New York farm to school and school garden fund. 1. There is hereby established in the joint custody of the state comptroller and the commissioner of taxation and finance a fund to be known as the "New York farm to school and school garden fund".
2. Such fund shall consist of all revenues received by the department of taxation and finance, pursuant to the provisions of section six hundred twenty-five-b 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 soliciting and 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. Moneys of the fund shall be expended for the purposes of establishing school gardens and purchasing equipment and educational materials to promote students' consumption of local products conducted in cooperation with the department of agriculture and markets. Such department shall be authorized to create further criteria and limits on such funding if necessary. Moneys shall be paid out of the fund on the audit and warrant of the state comptroller on vouchers approved by the commissioner of agriculture and markets. Any interest received by the comptroller on moneys on deposit in the New York farm to school and school garden fund shall be retained in and become part of such fund.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04061-01-5
4. On or before the first day of February each year, the commissioner 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, chairs of the senate committees on education and agriculture, chairs of the assembly agriculture and education committees, 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:
(a) the amount of money dispersed from the fund and the award process used for such disbursements;
(b) recipients of awards from the fund;
(c) the amount awarded to each;
(d) the purposes for which such awards were granted; and
(e) 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.
§ 2. The tax law is amended by adding a new section 625-b to read as follows:
§ 625-b. Gift for the New York farm to school and school garden fund. An individual in any taxable year may elect to contribute to the New York farm to school and school garden fund to help establish school gardens and purchase equipment and educational materials to promote students' consumption of local products. The 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 provision of law all revenues collected pursuant to this section shall be credited to the New York farm to school and school garden fund and used only for those purposes enumerated in section ninety-seven-ii of the state finance law.
§ 3. This act shall take effect on the ninetieth day after it shall have become a law.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the state finance law and the tax law, in relation to establishing the New York farm to school and school garden fund
Purpose
The purpose of this bill is to create the New York Farm to School and School Garden Fund.
Summary of provisions
The bill amends the state finance law by adding a new section creating the "New York Farm to School and School Garden Fund," for the purpose of establishing school gardens and purchasing equipment and educational materials to promote students' consumption of local products The bill amends the tax law by adding a new section creating the "Gift for the New York farm to school and school garden fund," enabling an individual, in any taxable year, to contribute to the New York Farm to School and School Garden fund to help establish school gardens and purchase equip- ment and educational material to promote students' consumption of local products.
- Money spent from the fund and process for disbursement;
- Recipients of the fund and amounts awarded;
- Purpose for each award granted; and
- Financial accounting of the previous year and plan for future year.
Justification
From improving nutrition to supporting our state's agriculture industry, the benefits of eating locally grown foods are many. As such, it is important to instill in New York's young people the importance of eating healthy fruits and vegetables, as well as the significance of supporting the hard work done by farmers. Through the establishment of the "New York Farm to School and School Garden Fund"-which would be funded through voluntary contributions made via personal income tax returns- schools across the state would be provided with the resources necessary to build school gardens, purchase gardening equipment and educational materials to promote students' consumption of local products.
By giving students hands on experience in growing their own healthy fruits and vegetables, we not only improve their nutrition, we also help them to learn more about fanning and helping them to become interested in the possibility of one day pursuing a career in agriculture.
Legislative history
2023-2024: S.2070 (May) REF TO FINANCE
2021-2022: S.1511 (May) / A.6282 (Hunter)
2019-2020: S.3804A (May) Passed Senate; A.1209A (Hunter) Referred to Education
2017-18: S. 2768 REF TO FINANCE; A.1081 Ref to education
2016: S7706 REF TO FINANCE; A.10479 Ref to education
Fiscal implications
Minimal
Effective date
90 days after enactment
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.