Bill Text: NY A07432 | 2013-2014 | General Assembly | Introduced


Bill Title: Enacts the "sweetened beverage tax law" and establishes the "Children's health promotion fund" to fund statewide childhood obesity prevention activities and programs.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-01-08 - referred to ways and means [A07432 Detail]

Download: New_York-2013-A07432-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7432
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                     May 16, 2013
                                      ___________
       Introduced  by M. of A. ORTIZ -- read once and referred to the Committee
         on Ways and Means
       AN ACT to amend the tax law, in  relation  to  enacting  the  "sweetened
         beverage  tax law"; and to amend the state finance law, in relation to
         establishing the children's health promotion fund
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. This act shall be known and may be cited as the "sweetened
    2  beverage tax law".
    3    S 2. The tax law is amended by adding a new  article  15  to  read  as
    4  follows:
    5                                  ARTICLE 15
    6                         SWEETENED BEVERAGE TAX LAW
    7  SECTION 330. DEFINITIONS.
    8          331. EXCISE TAX.
    9          332. DISTRIBUTION INFORMATION.
   10          333. EXEMPTION.
   11          334. EXEMPTION CERTIFICATE.
   12          335. CREDIT.
   13          336. COLLECTION OF TAX.
   14          337. RULES AND REGULATIONS.
   15          338. TAXES DUE.
   16          339. ELECTRONIC FILING.
   17          340. REGISTRATION.
   18    S 330. DEFINITIONS. FOR PURPOSES OF THIS ARTICLE:
   19    (A)  "BEVERAGE CONTAINER" MEANS ANY CLOSED OR SEALED CONTAINER REGARD-
   20  LESS OF SIZE OR SHAPE, INCLUDING,  WITHOUT  LIMITATION,  THOSE  MADE  OF
   21  GLASS,  METAL,  PAPER,  PLASTIC, OR ANY OTHER MATERIAL OR COMBINATION OF
   22  MATERIALS.
   23    (B) "BOTTLED SWEETENED BEVERAGE" MEANS A SWEETENED BEVERAGE  CONTAINED
   24  IN A BEVERAGE CONTAINER.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10813-02-3
       A. 7432                             2
    1    (C)  "BEVERAGE  DISPENSING  MACHINE" MEANS A DEVICE THAT MIXES CONCEN-
    2  TRATE WITH ANY ONE OR MORE OTHER INGREDIENTS AND DISPENSES THE RESULTING
    3  MIXTURE INTO AN OPEN CONTAINER AS A READY-TO-DRINK BEVERAGE.
    4    (D) "CALORIC SWEETENER" MEANS ANY CALORIC SUBSTANCE SUITABLE FOR HUMAN
    5  CONSUMPTION  THAT HUMANS PERCEIVE AS SWEET AND INCLUDES, WITHOUT LIMITA-
    6  TION,  SUCROSE,  FRUCTOSE,  INCLUDING  HIGH  FRUCTOSE  CORN   SWEETENER,
    7  GLUCOSE,  OTHER SUGARS, AND FRUIT JUICE CONCENTRATES.  "CALORIC" MEANS A
    8  SUBSTANCE THAT ADDS CALORIES TO THE DIET OF A PERSON WHO  CONSUMES  THAT
    9  SUBSTANCE.
   10    (E)  "CONCENTRATE" MEANS A SYRUP, POWDER, OR BASE PRODUCT THAT IS USED
   11  FOR MIXING, COMPOUNDING, OR MAKING SWEETENED  BEVERAGES  IN  A  BEVERAGE
   12  DISPENSING  MACHINE.  FOR  PURPOSES OF THIS PART, "CONCENTRATE" DOES NOT
   13  INCLUDE ANY OF THE FOLLOWING:
   14    (1) ANY PRODUCT THAT IS SOLELY USED IN PREPARING COFFEE OR TEA.
   15    (2) ANY PRODUCT FOR CONSUMPTION  BY  INFANTS  AND  WHICH  IS  COMMONLY
   16  REFERRED TO AS "INFANT FORMULA."
   17    (3) ANY PRODUCT FOR USE FOR WEIGHT REDUCTION.
   18    (4) MILK OR MILK PRODUCTS.
   19    (5)  ANY  FROZEN CONCENTRATE OR FREEZE-DRIED CONCENTRATE TO WHICH ONLY
   20  WATER IS ADDED TO PRODUCE A  SWEETENED  BEVERAGE  CONTAINING  MORE  THAN
   21  FIFTY  PERCENT  NATURAL  FRUIT  JUICE OR MORE THAN FIFTY PERCENT NATURAL
   22  VEGETABLE JUICE OR MORE THAN FIFTY PERCENT COMBINED NATURAL FRUIT  JUICE
   23  AND NATURAL VEGETABLE JUICE.
   24    (6)  ANY  PRODUCT  THAT  IS  SOLD  AND  IS INTENDED TO BE USED FOR THE
   25  PURPOSE OF AN INDIVIDUAL CONSUMER MIXING A SWEETENED BEVERAGE.
   26    (7) MEDICAL FOOD.
   27    (8) ANY PRODUCT TO WHICH NO CALORIC SWEETENERS HAVE BEEN ADDED.
   28    (F) "CONSUMER" MEANS A PERSON WHO PURCHASES A BOTTLED SWEETENED BEVER-
   29  AGE OR CONCENTRATE FOR A PURPOSE  OTHER  THAN  RESALE  IN  THE  ORDINARY
   30  COURSE OF BUSINESS.
   31    (G) "DISTRIBUTION" INCLUDES:
   32    (1)  THE  SALE  OF  BOTTLED  SWEETENED  BEVERAGES  OR CONCENTRATE TO A
   33  RETAILER.
   34    (2) THE RECEIPT OF UNTAXED BOTTLED SWEETENED BEVERAGES OR  CONCENTRATE
   35  IN THIS STATE FROM AN UNREGISTERED OUT-OF-STATE DISTRIBUTOR BY A RETAIL-
   36  ER.
   37    (3)  THE RETAIL SALE OF UNTAXED BOTTLED SWEETENED BEVERAGES, SWEETENED
   38  BEVERAGES, OR CONCENTRATE IN THIS STATE.
   39    (4) THE USE OR CONSUMPTION OF UNTAXED BOTTLED SWEETENED  BEVERAGES  OR
   40  CONCENTRATE  IN THIS STATE BY A DISTRIBUTOR OR RETAILER. FOR PURPOSES OF
   41  THIS PARAGRAPH, "USE OR CONSUMPTION" INCLUDES THE EXERCISE OF ANY  RIGHT
   42  OR POWER OVER BOTTLED SWEETENED BEVERAGES OR CONCENTRATE INCIDENT TO THE
   43  OWNERSHIP  THEREOF,  EXCEPT  THAT  IT  DOES NOT INCLUDE THE SALE OF THAT
   44  PROPERTY OR THE KEEPING OR RETENTION THEREOF BY A DISTRIBUTOR OR RETAIL-
   45  ER FOR THE PURPOSE OF SALE.
   46    (H) "DISTRIBUTOR" MEANS ANY PERSON WHO MAKES A DISTRIBUTION OF BOTTLED
   47  SWEETENED BEVERAGES, SWEETENED BEVERAGES, OR CONCENTRATE IN  THE  STATE,
   48  WHETHER OR NOT THAT PERSON ALSO SELLS THESE PRODUCTS TO CONSUMERS.
   49    (I)  "MEDICAL  FOOD"  MEANS  ANY  PRODUCT THAT MEETS THE DEFINITION OF
   50  MEDICAL FOOD IN THE FEDERAL FOOD, DRUG, AND COSMETIC ACT (21 U.S.C. SEC.
   51  360EE(B)(3)).
   52    (J) "MILK" MEANS NATURAL LIQUID MILK, REGARDLESS OF ANIMAL  SOURCE  OR
   53  BUTTERFAT  CONTENT,  NATURAL  MILK CONCENTRATE, WHETHER OR NOT RECONSTI-
   54  TUTED, REGARDLESS OF ANIMAL SOURCE, PLANT SOURCE, OR BUTTERFAT  CONTENT,
   55  OR  DEHYDRATED NATURAL MILK, WHETHER OR NOT RECONSTITUTED AND REGARDLESS
   56  OF ANIMAL SOURCE OR BUTTERFAT CONTENT.
       A. 7432                             3
    1    (K) "NATURAL FRUIT JUICE" MEANS THE ORIGINAL LIQUID RESULTING FROM THE
    2  PRESSING OF FRUIT, THE  LIQUID  RESULTING  FROM  THE  RECONSTITUTION  OF
    3  NATURAL FRUIT JUICE CONCENTRATE, OR THE LIQUID RESULTING FROM THE RESTO-
    4  RATION OF WATER TO DEHYDRATED NATURAL FRUIT JUICE.
    5    (L) "NATURAL VEGETABLE JUICE" MEANS THE ORIGINAL LIQUID RESULTING FROM
    6  THE PRESSING OF VEGETABLES, THE LIQUID RESULTING FROM THE RECONSTITUTION
    7  OF NATURAL VEGETABLE JUICE CONCENTRATE, OR THE LIQUID RESULTING FROM THE
    8  RESTORATION OF WATER TO DEHYDRATED NATURAL VEGETABLE JUICE.
    9    (M)  "NONALCOHOLIC  BEVERAGE" MEANS ANY BEVERAGE THAT DOES NOT CONTAIN
   10  ALCOHOL.
   11    (N) "PERSON" MEANS AN INDIVIDUAL, TRUST, FIRM,  JOINT  STOCK  COMPANY,
   12  BUSINESS  CONCERN,  BUSINESS TRUST, RECEIVER, TRUSTEE, SYNDICATE, SOCIAL
   13  CLUB, FRATERNAL ORGANIZATION, ESTATE, CORPORATION,  INCLUDING,  BUT  NOT
   14  LIMITED  TO,  A  GOVERNMENT  CORPORATION, PARTNERSHIP, LIMITED LIABILITY
   15  COMPANY, AND ASSOCIATION OR ANY OTHER GROUP OR COMBINATION ACTING  AS  A
   16  UNIT.  "PERSON"  ALSO  INCLUDES  ANY  CITY,  COUNTY,  CITY  AND  COUNTY,
   17  DISTRICT, COMMISSION, THE STATE, OR ANY DEPARTMENT, AGENCY, OR POLITICAL
   18  SUBDIVISION THEREOF, ANY INTERSTATE BODY, AND THE UNITED STATES AND  ITS
   19  AGENCIES AND INSTRUMENTALITIES TO THE EXTENT PERMITTED BY LAW.
   20    (O)  "POWDER"  OR  "BASE  PRODUCT"  MEANS A SOLID OR LIQUID MIXTURE OF
   21  INGREDIENTS WITH ADDED CALORIC SWEETENER  USED  IN  MAKING,  MIXING,  OR
   22  COMPOUNDING  SWEETENED  BEVERAGES  BY  MIXING THE POWDER OR BASE PRODUCT
   23  WITH ANY ONE OR MORE OTHER INGREDIENTS, INCLUDING,  WITHOUT  LIMITATION,
   24  WATER,  ICE, SYRUP, SIMPLE SYRUP, FRUITS, VEGETABLES, FRUIT JUICE, VEGE-
   25  TABLE JUICE, OR CARBONATION OR OTHER GAS.
   26    (P) "RETAIL SALE" MEANS THE SALE OF SWEETENED BEVERAGES TO A CONSUMER.
   27    (Q) "RETAILER" MEANS ANY PERSON WHO  SELLS  IN  THIS  STATE  SWEETENED
   28  BEVERAGES  TO A CONSUMER, WHETHER OR NOT THAT PERSON IS ALSO A DISTRIBU-
   29  TOR AS DEFINED IN THIS SECTION.
   30    (R) "SALE" MEANS THE TRANSFER OF TITLE OR POSSESSION FOR CONSIDERATION
   31  IN ANY MANNER OR BY ANY MEANS WHATEVER.
   32    (S) "SIMPLE SYRUP" MEANS A MIXTURE OF SUGAR AND WATER.
   33    (T) (1) "SWEETENED BEVERAGE" MEANS ANY SWEETENED NONALCOHOLIC BEVERAGE
   34  SOLD FOR HUMAN CONSUMPTION THAT HAS CALORIC SWEETENERS AND CONTAINS MORE
   35  THAN TWENTY-FIVE CALORIES PER TWELVE OUNCES, INCLUDING, BUT NOT  LIMITED
   36  TO,  THE  FOLLOWING:  SODA  WATER,  GINGER ALE, ROOT BEER, ALL BEVERAGES
   37  COMMONLY REFERRED  TO  AS  COLA,  LIME,  LEMON,  LEMON-LIME,  AND  OTHER
   38  FLAVORED BEVERAGES, INCLUDING ANY FRUIT OR VEGETABLE BEVERAGE CONTAINING
   39  LESS  THAN  FIFTY PERCENT NATURAL FRUIT JUICE OR NATURAL VEGETABLE JUICE
   40  OR COMBINED NATURAL FRUIT JUICE AND NATURAL  VEGETABLE  JUICE,  AND  ALL
   41  OTHER  DRINKS  AND BEVERAGES COMMONLY REFERRED TO AS "SODA," "SODA POP,"
   42  "SOFT DRINKS," "SPORTS DRINKS," "ENERGY DRINKS,"  "JUICE  DRINKS,"  "ICE
   43  TEAS," AND "VITAMIN FORTIFIED WATERS."
   44    (2) "SWEETENED BEVERAGE" DOES NOT INCLUDE ANY OF THE FOLLOWING:
   45    (A)  ANY PRODUCT SOLD IN LIQUID FORM FOR CONSUMPTION BY INFANTS, WHICH
   46  IS COMMONLY REFERRED TO AS "INFANT FORMULA" OR ANY PRODUCT WHOSE PURPOSE
   47  IS INFANT REHYDRATION.
   48    (B) ANY PRODUCT SOLD IN LIQUID FORM FOR USE FOR WEIGHT REDUCTION.
   49    (C) WATER, TO WHICH NO CALORIC SWEETENERS HAVE BEEN ADDED.
   50    (D) MILK OR MILK PRODUCTS.
   51    (E) MEDICAL FOOD.
   52    (F) ANY SWEETENED BEVERAGE CONTAINING FIFTY PERCENT OR MORE OF NATURAL
   53  FRUIT JUICE OR NATURAL VEGETABLE JUICE OR COMBINED NATURAL  FRUIT  JUICE
   54  AND NATURAL VEGETABLE JUICE.
   55    (U)  "SYRUP"  MEANS  THE LIQUID MIXTURE OF INGREDIENTS USED IN MAKING,
   56  MIXING, OR COMPOUNDING SWEETENED  BEVERAGES  USING  ONE  OR  MORE  OTHER
       A. 7432                             4
    1  INGREDIENTS  INCLUDING, WITHOUT LIMITATION, WATER, ICE, A POWDER, SIMPLE
    2  SYRUP, FRUITS, VEGETABLES, FRUIT JUICE, VEGETABLE JUICE, OR  CARBONATION
    3  OR OTHER GAS.
    4    S  331.  EXCISE  TAX.  THERE  IS HEREBY IMPOSED AN EXCISE TAX ON EVERY
    5  DISTRIBUTOR FOR THE PRIVILEGE OF DISTRIBUTING BOTTLED SWEETENED BEVERAG-
    6  ES AND CONCENTRATE IN THE STATE, CALCULATED AS FOLLOWS:
    7    (A) THE TAX ON BOTTLED SWEETENED BEVERAGES DISTRIBUTED IN  THIS  STATE
    8  SHALL BE ONE CENT ($0.01) PER FLUID OUNCE.
    9    (B)  THE  TAX  ON  CONCENTRATES  DISTRIBUTED  IN  THIS STATE EITHER AS
   10  CONCENTRATE OR AS A SWEETENED BEVERAGE DERIVED  FROM  THAT  CONCENTRATE,
   11  SHALL BE EQUAL TO ONE CENT ($0.01) PER FLUID OUNCE OF SWEETENED BEVERAGE
   12  PRODUCED  FROM THAT CONCENTRATE. FOR PURPOSES OF CALCULATING THE TAX FOR
   13  CONCENTRATE, THE VOLUME  OF  SWEETENED  BEVERAGE  TO  BE  PRODUCED  FROM
   14  CONCENTRATE  SHALL  BE  THE  LARGEST  VOLUME  RESULTING  FROM USE OF THE
   15  CONCENTRATE ACCORDING TO ANY MANUFACTURER'S INSTRUCTIONS.
   16    S 332. DISTRIBUTION INFORMATION. EACH DISTRIBUTOR  SHALL  INCLUDE  THE
   17  FOLLOWING  INFORMATION  ON  EACH  RECEIPT,  INVOICE,  OR  OTHER  FORM OF
   18  ACCOUNTING FOR  THE  DISTRIBUTION  OF  BOTTLED  SWEETENED  BEVERAGES  OR
   19  CONCENTRATE:
   20    (A) THE NAME AND ADDRESS OF THE DISTRIBUTOR.
   21    (B) THE NAME AND ADDRESS OF THE PURCHASER.
   22    (C) THE DATE OF SALE AND INVOICE NUMBER.
   23    (D)  THE  KIND,  QUANTITY,  SIZE,  AND CAPACITY OF PACKAGES OF BOTTLED
   24  SWEETENED BEVERAGES, SWEETENED BEVERAGES, OR CONCENTRATE SOLD.
   25    (E) THE AMOUNT OF EXCISE  TAXES  DUE  TO  THE  COMMISSIONER  FROM  THE
   26  DISTRIBUTOR  ON  THE  SALE OF THE BOTTLED SWEETENED BEVERAGES OR CONCEN-
   27  TRATE.
   28    (F) ANY OTHER INFORMATION AS REQUIRED BY THE COMMISSIONER.
   29    S 333. EXEMPTION. THERE IS EXEMPT FROM THE TAXES IMPOSED BY THIS ARTI-
   30  CLE THE DISTRIBUTION  OF  BOTTLED  SWEETENED  BEVERAGES  OR  CONCENTRATE
   31  DISTRIBUTED BY A DISTRIBUTOR TO:
   32    (A)  A DISTRIBUTOR REGISTERED WITH THE COMMISSIONER UNDER THIS ARTICLE
   33  WHEN SUPPORTED BY A PROPERLY COMPLETED EXEMPTION CERTIFICATE.
   34    (B) TO A PERSON WHEN, PURSUANT TO THE CONTRACT OF  SALE,  THE  BOTTLED
   35  SWEETENED  BEVERAGES  OR CONCENTRATES ARE REQUIRED TO BE SHIPPED AND ARE
   36  SHIPPED TO A POINT OUTSIDE OF THIS STATE BY THE DISTRIBUTOR BY MEANS  OF
   37  ANY OF THE FOLLOWING:
   38    (1) FACILITIES OPERATED BY THE DISTRIBUTOR.
   39    (2)  DELIVERY  BY  THE  DISTRIBUTOR  TO  A CARRIER, CUSTOMS BROKER, OR
   40  FORWARDING AGENT, WHETHER HIRED BY THE PURCHASER OR NOT, FOR SHIPMENT TO
   41  THE OUT-OF-STATE POINT.
   42    (C) TO A PERSON WHERE THE STATE IS PROHIBITED FROM TAXING  THAT  SALE,
   43  USE,  OR CONSUMPTION UNDER THE CONSTITUTION OR LAWS OF THE UNITED STATES
   44  OR UNDER THE CONSTITUTION OF THIS STATE.
   45    S 334. EXEMPTION CERTIFICATE. THE EXEMPTION CERTIFICATE TO BE PROVIDED
   46  BY A DISTRIBUTOR TO ANOTHER DISTRIBUTOR AS REQUIRED BY  SUBDIVISION  (A)
   47  OF SECTION THREE HUNDRED THIRTY-THREE OF THIS ARTICLE SHALL CONSIST OF A
   48  STATEMENT  THAT  IS  SIGNED  UNDER  PENALTY  OF PERJURY BY A PERSON WITH
   49  AUTHORITY TO BIND THE DISTRIBUTOR. THE CERTIFICATE SHALL  BE  DATED  AND
   50  INCLUDE  THE  DISTRIBUTOR'S  NAME  AND ACCOUNT NUMBER. A NEW CERTIFICATE
   51  SHALL BE GIVEN IF ANY INFORMATION IN THE  CURRENT  CERTIFICATE  CHANGES.
   52  THE CERTIFICATE MAY BE INCLUDED AS PART OF ANY BUSINESS RECORDS NORMALLY
   53  USED TO DOCUMENT A SALE OR DISTRIBUTION.
   54    S  335.  CREDIT.  A DISTRIBUTOR WHO HAS PAID A TAX, EITHER DIRECTLY TO
   55  THE STATE OR TO ANOTHER DISTRIBUTOR REGISTERED UNDER THIS  ARTICLE,  AND
   56  MAKES  A  SUBSEQUENT  DISTRIBUTION  OF  BOTTLED  SWEETENED  BEVERAGES OR
       A. 7432                             5
    1  CONCENTRATE MAY CLAIM A CREDIT ON ITS RETURN FOR THE PERIOD IN WHICH THE
    2  SUBSEQUENT SALE OR DISTRIBUTION OCCURS.
    3    S  336.  COLLECTION  OF  TAX.    THE COMMISSIONER SHALL ADMINISTER AND
    4  COLLECT THE TAX IMPOSED BY THIS ARTICLE.
    5    S 337. RULES AND REGULATIONS. THE COMMISSIONER IS HEREBY AUTHORIZED TO
    6  PROMULGATE RULES AND REGULATIONS  RELATING  TO  THE  ADMINISTRATION  AND
    7  ENFORCEMENT OF THIS ARTICLE, INCLUDING, BUT NOT LIMITED TO, COLLECTIONS,
    8  REPORTING, REFUNDS, AND APPEALS.
    9    S  338. TAXES DUE. THE TAXES IMPOSED BY THIS ARTICLE ARE DUE AND PAYA-
   10  BLE TO THE COMMISSIONER ON OR BEFORE THE LAST DAY OF THE MONTH FOLLOWING
   11  EACH TAX QUARTER.
   12    S 339. ELECTRONIC FILING. (A) ON OR BEFORE THE LAST DAY OF  THE  MONTH
   13  FOLLOWING EACH TAX QUARTER, A RETURN FOR THE PRECEDING TAX QUARTER SHALL
   14  BE FILED USING ELECTRONIC MEDIA WITH THE COMMISSIONER.
   15    (B)  THE COMMISSIONER MAY PRESCRIBE THOSE FORMS AND REPORTING REQUIRE-
   16  MENTS AS ARE NECESSARY TO IMPLEMENT THE TAX, INCLUDING, BUT NOT  LIMITED
   17  TO, INFORMATION REGARDING THE TOTAL AMOUNT OF BOTTLED SWEETENED BEVERAG-
   18  ES AND CONCENTRATE SOLD AND THE AMOUNT OF TAX DUE.
   19    (C) RETURNS SHALL BE AUTHENTICATED IN A FORM OR PURSUANT TO METHODS AS
   20  MAY BE PRESCRIBED BY THE COMMISSIONER.
   21    S  340.  REGISTRATION.  EVERY  PERSON  REQUIRED TO PAY THE TAX IMPOSED
   22  UNDER THIS ARTICLE SHALL REGISTER WITH THE COMMISSIONER. EVERY  APPLICA-
   23  TION  FOR  REGISTRATION  SHALL  BE  MADE  UPON  A FORM PRESCRIBED BY THE
   24  COMMISSIONER AND SHALL SET FORTH THE  NAME  UNDER  WHICH  THE  APPLICANT
   25  TRANSACTS  OR  INTENDS  TO TRANSACT BUSINESS, THE LOCATION OF HIS OR HER
   26  PLACE OR PLACES OF BUSINESS, AND SUCH OTHER INFORMATION AS  THE  COMMIS-
   27  SIONER MAY REQUIRE. AN APPLICATION FOR AN ACCOUNT SHALL BE AUTHENTICATED
   28  IN A FORM OR PURSUANT TO METHODS AS MAY BE PRESCRIBED BY THE COMMISSION-
   29  ER.
   30    S  3.  The  state finance law is amended by adding a new section 81 to
   31  read as follows:
   32    S 81. CHILDREN'S HEALTH PROMOTION FUND. 1. THERE IS HEREBY ESTABLISHED
   33  IN THE JOINT CUSTODY OF THE COMPTROLLER AND THE COMMISSIONER OF TAXATION
   34  AND FINANCE A FUND TO BE  KNOWN  AS  THE  "CHILDREN'S  HEALTH  PROMOTION
   35  FUND".  THE CHILDREN'S HEALTH PROMOTION FUND SHALL CONSIST OF ALL TAXES,
   36  INTEREST, PENALTIES, AND OTHER AMOUNTS  COLLECTED  PURSUANT  TO  ARTICLE
   37  FIFTEEN OF THE TAX LAW.
   38    2.  ALL  MONEYS  IN  THE  CHILDREN'S HEALTH PROMOTION FUND SHALL, UPON
   39  APPROPRIATION BY THE LEGISLATURE,  BE  ALLOCATED  FOR  THE  PURPOSES  OF
   40  STATEWIDE  CHILDHOOD  OBESITY  PREVENTION  ACTIVITIES  AND  PROGRAMS  AS
   41  FOLLOWS:
   42    (A) TWENTY PERCENT TO THE DEPARTMENT OF HEALTH TO COORDINATE STATEWIDE
   43  CHILDHOOD OBESITY PREVENTION ACTIVITIES AND TO FUND  STATE-LEVEL  CHILD-
   44  HOOD  OBESITY  PREVENTION  AND CHILDREN'S DENTAL PROGRAMS.  THIS FUNDING
   45  SHALL SUPPORT PROGRAMS THAT USE EDUCATIONAL, ENVIRONMENTAL, POLICY,  AND
   46  OTHER PUBLIC HEALTH APPROACHES THAT ACHIEVE THE FOLLOWING GOALS: IMPROVE
   47  ACCESS  TO  AND  CONSUMPTION  OF HEALTHY, SAFE, AND AFFORDABLE FOODS AND
   48  BEVERAGES; REDUCE ACCESS TO AND CONSUMPTION OF CALORIE-DENSE,  NUTRIENT-
   49  POOR  FOODS;  ENCOURAGE  PHYSICAL ACTIVITY; DECREASE SEDENTARY BEHAVIOR;
   50  AND RAISE AWARENESS ABOUT  THE  IMPORTANCE  OF  NUTRITION  AND  PHYSICAL
   51  ACTIVITY TO CHILDHOOD OBESITY PREVENTION.
   52    (B)   THIRTY-FIVE   PERCENT   FOR  COMMUNITY-BASED  CHILDHOOD  OBESITY
   53  PREVENTION PROGRAMS. THIS FUNDING SHALL SUPPORT PROGRAMS THAT USE EDUCA-
   54  TIONAL, ENVIRONMENTAL, POLICY, AND OTHER PUBLIC HEALTH  APPROACHES  THAT
   55  ACHIEVE  THE FOLLOWING GOALS: IMPROVE ACCESS TO AND CONSUMPTION OF HEAL-
   56  THY, SAFE, AND AFFORDABLE FOODS AND  BEVERAGES;  REDUCE  ACCESS  TO  AND
       A. 7432                             6
    1  CONSUMPTION  OF  CALORIE-DENSE,  NUTRIENT-POOR FOODS; ENCOURAGE PHYSICAL
    2  ACTIVITY; DECREASE SEDENTARY BEHAVIOR; AND  RAISE  AWARENESS  ABOUT  THE
    3  IMPORTANCE  OF  NUTRITION  AND  PHYSICAL  ACTIVITY  TO CHILDHOOD OBESITY
    4  PREVENTION.  THE  COMMISSIONER  OF  HEALTH  SHALL BE RESPONSIBLE FOR THE
    5  DISTRIBUTION OF THESE FUNDS  TO  COMMUNITY-BASED  ORGANIZATIONS  AND  TO
    6  LOCAL  HEALTH DEPARTMENTS, WITH PRIORITY GIVEN TO COUNTIES THAT HAVE THE
    7  HIGHEST RATES OF CHILDHOOD OBESITY.
    8    (C) TEN PERCENT TO EVIDENCE-BASED PREVENTION, EARLY RECOGNITION, MONI-
    9  TORING, AND WEIGHT MANAGEMENT INTERVENTION  ACTIVITIES  IN  THE  MEDICAL
   10  SETTING. THE COMMISSIONER OF HEALTH SHALL BE RESPONSIBLE FOR IDENTIFYING
   11  ACTIVITIES AND ALLOCATING THESE FUNDS.
   12    (D) THIRTY-FIVE PERCENT TO ELEMENTARY AND SECONDARY SCHOOLS FOR EDUCA-
   13  TIONAL,  ENVIRONMENTAL,  POLICY  AND OTHER PUBLIC HEALTH APPROACHES THAT
   14  PROMOTE NUTRITION AND PHYSICAL ACTIVITY. THE APPROACHES FUNDED  PURSUANT
   15  TO  THIS PARAGRAPH CAN INCLUDE IMPROVING OR BUILDING SCHOOL RECREATIONAL
   16  FACILITIES THAT ARE USED FOR RECESS AND  PHYSICAL  EDUCATION;  PROVIDING
   17  CONTINUING  EDUCATION  TRAINING  FOR PHYSICAL EDUCATION TEACHERS; HIRING
   18  QUALIFIED PHYSICAL EDUCATION TEACHERS; IMPROVING THE QUALITY AND  NUTRI-
   19  TION  OF  SCHOOL  BREAKFASTS,  LUNCHES, AND SNACKS; ENSURING FREE, CLEAN
   20  DRINKING WATER ACCESS THROUGHOUT THE SCHOOL DAY; AND INCORPORATING PRAC-
   21  TICAL NUTRITION EDUCATION  INTO  THE  CURRICULUM.  THE  COMMISSIONER  OF
   22  EDUCATION  IS  RESPONSIBLE  FOR THE ALLOCATION AND DISTRIBUTION OF THESE
   23  FUNDS.
   24    3. ALL MONEYS  IN  THE  CHILDREN'S  HEALTH  PROMOTION  FUND  SHALL  BE
   25  EXPENDED  ONLY  FOR THE PURPOSES EXPRESSED IN THIS SECTION, AND SHALL BE
   26  USED ONLY TO SUPPLEMENT EXISTING LEVELS OF SERVICE AND NOT  TO  SUPPLANT
   27  CURRENT FEDERAL, STATE, OR LOCAL FUNDING FOR EXISTING LEVELS OF SERVICE.
   28    4.  THE  COMMISSIONER  OF HEALTH AND THE COMMISSIONER OF EDUCATION ARE
   29  HEREBY AUTHORIZED TO PROMULGATE SUCH RULES AND REGULATIONS, AND  PROVIDE
   30  SUCH  PROCEDURAL  MEASURES,  AS  SHALL BRING INTO EFFECT THE PURPOSES OF
   31  THIS SECTION.  THE  RULES  AND  REGULATIONS  MAY  PROVIDE  FOR  SPECIFIC
   32  PROGRAMS  TO BE FUNDED CONSISTENT WITH THE ALLOCATION OF FUNDS SET FORTH
   33  IN THIS SECTION.
   34    S 4. This act shall take effect July 1, 2014, provided, however,  that
   35  effective immediately, the addition, amendment and/or repeal of any rule
   36  or regulation necessary for the implementation of this act on its effec-
   37  tive date is authorized to be made and completed on or before such date.
feedback