Bill Text: NY S04086 | 2021-2022 | General Assembly | Introduced


Bill Title: Authorizes gifts, on personal income tax returns, for substance use disorder education and recovery; establishes the substance use disorder education and recovery fund for the receipt and expenditure of monies from such gifts; directs the office of addiction services and supports to provide grants to organizations engaged in activities dedicated to providing education, prevention, treatment or recovery to those suffering from substance use disorders.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2021-11-03 - SIGNED CHAP.572 [S04086 Detail]

Download: New_York-2021-S04086-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          4086

                               2021-2022 Regular Sessions

                    IN SENATE

                                    February 2, 2021
                                       ___________

        Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        AN ACT to amend the tax law, in  relation  to  authorizing  a  gift  for
          substance  use  disorder education and recovery on personal income tax
          returns; to amend the state finance law, in relation  to  establishing
          the  substance  use disorder education and recovery fund; and to amend
          the mental hygiene law, in relation to providing grants for  substance
          use disorder education and recovery

          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  section  629-b  to
     2  read as follows:
     3    §  629-b.  Gift  for  substance  use  disorder education and recovery.
     4  Effective for any tax year commencing on or  after  January  first,  two
     5  thousand  twenty-one,  an  individual  in  any taxable year may elect to
     6  contribute to the substance use disorder education  and  recovery  fund.
     7  Such  contribution  shall  be  in  any whole dollar amount and shall not
     8  reduce the amount of state tax owed by such individual.  The commission-
     9  er shall include space on the personal income tax  return  to  enable  a
    10  taxpayer  to make such contribution. Notwithstanding any other provision
    11  of law all revenues collected pursuant to this section shall be credited
    12  to the substance use disorder education and recovery fund and used  only
    13  for  those  purposes  enumerated  in  section eighty-nine-j of the state
    14  finance law.
    15    § 2. The state finance law is amended by adding a new section 89-j  to
    16  read as follows:
    17    §  89-j.  Substance use disorder education and recovery fund. 1. There
    18  is hereby established in the joint custody of the commissioner of  taxa-
    19  tion  and  finance and the state comptroller, a special fund to be known
    20  as the "substance use disorder education and recovery fund".

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08337-01-1

        S. 4086                             2

     1    2. Such fund shall consist of all revenues received  pursuant  to  the
     2  provisions  of  section  six  hundred  twenty-nine-b of the tax law, all
     3  revenues received pursuant to appropriations by the legislature, and all
     4  moneys appropriated, credited or transferred thereto from any other fund
     5  or  source  pursuant to law. No moneys credited to such fund pursuant to
     6  section six hundred twenty-nine-b of the tax  law  shall  be  deemed  to
     7  authorize  the  reduction of the amount of monies otherwise appropriated
     8  by the state for the purpose of substance  use  disorder  education  and
     9  recovery.
    10    3.  The  monies  of  the fund shall be made available to the office of
    11  addiction services and supports for the purpose of providing  grants  to
    12  organizations dedicated to providing education, prevention, treatment or
    13  recovery  to  those  suffering  from substance use disorders pursuant to
    14  section 19.45 of the mental hygiene law.
    15    4. The monies of the fund shall be paid out on the audit  and  warrant
    16  of  the  state  comptroller  on  vouchers  certified  or approved by the
    17  commissioner of addiction services and supports, or  by  an  officer  or
    18  employee  of the office of addiction services and supports designated by
    19  such commissioner.
    20    § 3. The mental hygiene law is amended by adding a new  section  19.45
    21  to read as follows:
    22  § 19.45 Substance use disorder education and recovery grants.
    23    (a)  The  office  shall develop and implement a program which provides
    24  grants to organizations engaged in activities  which  are  dedicated  to
    25  providing  education, prevention, treatment or recovery to those suffer-
    26  ing from substance use disorders.
    27    (b) On or before the first day of February each year, the state  comp-
    28  troller  shall  certify  to  the  governor,  temporary  president of the
    29  senate, speaker of the assembly, chair of the senate  finance  committee
    30  and  chair of the assembly ways and means committee, the amount of money
    31  deposited in the substance use disorder  education  and  recovery  fund,
    32  established  pursuant to section eighty-nine-j of the state finance law,
    33  during the preceding calendar year as  the  result  of  revenue  derived
    34  pursuant to section six hundred twenty-nine-b of the tax law.
    35    (c) On or before the first day of February each year, the commissioner
    36  of addiction services and supports shall provide a written report to the
    37  temporary president of the senate, speaker of the assembly, chair of the
    38  senate  finance  committee, chair of the assembly ways and means commit-
    39  tee, chair of the senate committee on mental  health  and  developmental
    40  disabilities,  and  chair  of the assembly mental health committee. Such
    41  report shall include how the monies of the substance use disorder educa-
    42  tion and recovery   fund were utilized during  the  proceeding  calendar
    43  year and shall include:
    44    (1) the amount of money dispersed from the fund;
    45    (2) recipients of awards from the fund;
    46    (3) the amount awarded to each recipient; and
    47    (4) the purposes for which such awards were granted.
    48    § 4. This act shall take effect immediately.
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