NY A04007

Establishes the "Patriot Family Support Fund" in joint custody of the Commissioner of Taxation and Finance and the Comptroller to assist families of deployed military service personnel in New York.

Defines eligible military service personnel as active duty members of U.S. Armed Services or New York State Militia who are household heads, spouses, or parents/guardians of children residing in New York.

Allows taxpayers to voluntarily contribute any whole dollar amount to the fund through a checkbox on personal income tax returns, with contributions not reducing tax liability.

Authorizes fund expenditures for military family needs including child care, home repairs, medical expenses, transportation, and education expenses, with applications reviewed and awards granted by the Division of Military and Naval Affairs.

Takes effect immediately and applies to taxable years beginning January 1, 2011; requires the Comptroller to report annually to legislative leadership on fund deposits from tax year contributions.