NY A03962

Establishes a multi-system use program within the Department of Social Services to provide financial assistance for disabled individuals to pay disability service fees when they are ineligible for other assistance programs due to participation in multiple assistance programs.

Allows taxpayers to voluntarily contribute whole dollar amounts to the multi-system use program fund on their personal income tax returns (effective tax years commencing January 1, 2023 or later) without reducing their state tax liability.

Allows corporate taxpayers to voluntarily contribute whole dollar amounts to the multi-system use program fund on their corporate income tax returns (effective tax years commencing January 1, 2023 or later) without reducing their state tax liability.

Creates a special fund held jointly by the Commissioner of Taxation and Finance and the Comptroller to collect and expend all voluntary contributions and other appropriated monies exclusively for providing disability service fee assistance.

Requires the Commissioner of Health to submit an annual written report by February 1st to legislative leadership detailing fund disbursements, recipients, award amounts, purposes, and a financial plan for current and succeeding fiscal years.