Bill Text: NY A09563 | 2021-2022 | General Assembly | Amended


Bill Title: Imposes an excise tax on the sale of ammunition to be deposited into the firearm violence intervention fund to help victims of and witnesses to violence.

Spectrum: Strong Partisan Bill (Democrat 12-1)

Status: (Introduced - Dead) 2022-06-13 - print number 9563a [A09563 Detail]

Download: New_York-2021-A09563-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         9563--A

                   IN ASSEMBLY

                                     March 16, 2022
                                       ___________

        Introduced  by  M.  of  A.  FAHY, BURGOS, EPSTEIN, SIMON, DE LOS SANTOS,
          DAVILA, SILLITTI, DINOWITZ, NIOU, L. ROSENTHAL, JACKSON, J. A. GIGLIO,
          JEAN-PIERRE -- read once and referred to the  Committee  on  Ways  and
          Means  --  committee  discharged,  bill  amended, ordered reprinted as
          amended and recommitted to said committee

        AN ACT to amend the tax law, in relation to an excise tax on the sale of
          ammunition; and to amend the state finance law, in relation to  creat-
          ing a firearm violence intervention fund

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. The tax law is amended by adding a new article 19-A to read
     2  as follows:
     3                                ARTICLE 19-A
     4                          EXCISE TAX ON AMMUNITION
     5  Section 460. Imposition of tax.
     6          461.  Deposit and disposition of revenue.
     7          462. Administrative provisions.
     8    § 460. Imposition of tax. 1. There is hereby  levied  and  imposed  an
     9  excise tax on the retail sale of ammunition at the following rates:
    10    (a)  Ammunition  that  contains  a single projectile that measures .22
    11  caliber or less sold at retail shall be taxed at a rate of five percent.
    12    (b) All other ammunition other than that specified in paragraph (a) of
    13  this subdivision and sold at retail shall be taxed  at  a  rate  of  ten
    14  percent.
    15    2.  The tax rates set forth in this section shall be reviewed annually
    16  and adjusted periodically by the commissioner as needed  to  maintain  a
    17  consistent effect relative to inflation.
    18    §  461.  Deposit  and  disposition of revenue. All taxes, interest and
    19  penalties  collected  or  received  by  the  commissioner   under   this
    20  article    shall    be    deposited  and  disposed  of   pursuant to the
    21  provisions  of  section  one  hundred  seventy-one-a  of  this  chapter,
    22  provided  that  an  amount  equal to one hundred percent collected under
    23  this article less any amount determined  by  the  commissioner  to    be
    24  reserved  by the comptroller for refunds or reimbursements shall be paid

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14598-03-2

        A. 9563--A                          2

     1  by  the  comptroller  to the credit of the firearm violence intervention
     2  fund created in section eighty-three-b of the  state finance law.
     3    §  462.  Administrative  provisions.  The  tax imposed by this section
     4  shall be administered and collected  in  a  like  manner  as  the  taxes
     5  imposed  under article twenty-eight of this chapter, and the definitions
     6  and the provisions applicable to the administration, collection,  deter-
     7  mination,  enforcement,  and disposition of the taxes imposed by article
     8  twenty-eight of this chapter shall apply to  the  tax  imposed  by  this
     9  section  insofar  as  such provisions can be made applicable to such tax
    10  with the limitations set forth herein and such modifications as  may  be
    11  necessary  in  order  to  adapt such provisions to the tax imposed. Such
    12  provisions shall apply with the same force and effect as if the language
    13  of such provisions had been set forth in full in this  section  and  had
    14  been expressly referred to the tax imposed by this section except to the
    15  extent that any of such provisions is either inconsistent with or is not
    16  relevant to this section.
    17    §  2. The state finance law is amended by adding a new section 83-b to
    18  read as follows:
    19    § 83-b. Firearm violence intervention fund. 1. There is hereby  estab-
    20  lished,  in the joint custody of the comptroller and the commissioner of
    21  taxation and finance a fund to be known as the "firearm violence  inter-
    22  vention fund".
    23    2.  Monies  of  the  firearm  violence intervention fund shall be used
    24  solely for community-based violence intervention programs and  hospital-
    25  based violence intervention programs.
    26    (a)  "Community-based  violence  intervention  program"  shall  mean a
    27  violence intervention program that is: (i) a nonprofit organization; and
    28  (ii) provides intensive counseling, case management, and social services
    29  to individuals who are recovering from injuries resulting from  violence
    30  or who were witness to acts of violence;
    31    (b)  "Hospital-based  violence  intervention  program"  shall  mean  a
    32  violence intervention program that: (i) is operated by  a public  hospi-
    33  tal  or  a nonprofit or government entity in collaboration with a public
    34  or not-for-profit hospital; and   (ii)  provides  intensive  counseling,
    35  case  management,  and social services to individuals who are recovering
    36  from injuries resulting from violence or who were  witness  to  acts  of
    37  violence.
    38    3.  Monies  in  the  firearm  violence intervention fund shall be kept
    39  separate from and shall not be commingled with any other monies  in  the
    40  custody of the comptroller.
    41    § 3. This act shall take effect immediately, provided that section one
    42  of  this  act  shall take effect on the first day of the quarterly sales
    43  tax period, as set forth in subdivision (b) of section 1136 of  the  tax
    44  law, next succeeding the ninetieth day after it shall have become a law,
    45  and   shall   apply  in  accordance  with  the  applicable  transitional
    46  provisions of section 1106 of the tax law.
feedback