senate Bill S524

2013-2014 Legislative Session

Establishes the controlled substance treatment, prevention and enforcement fund; permits contribution to such fund on income tax return

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

do you support this bill?

Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

S524 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §623, Tax L; add §89-h, St Fin L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1698A
2009-2010: S194

S524 - Bill Texts

view summary

Establishes the controlled substance treatment, prevention and enforcement fund; permits a taxpayer to contribute to such fund by indicating any whole dollar amount on his or her personal income tax return; provides that moneys of such fund shall be used to provide substance abuse treatment and prevention services and for the enforcement of laws relating to unlawful use, possession, sale, manufacture, dispensing or distribution of a controlled substance or drug paraphernalia.

view sponsor memo
BILL NUMBER:S524

TITLE OF BILL:
An act
to amend the tax law and the state finance law, in relation to
establishing the controlled substance treatment, prevention and
enforcement fund and permitting contributions to such fund to be
made on personal income tax returns

PURPOSE OR GENERAL IDEA OF BILL:
To establish the controlled substance treatment, prevention and
enforcement fund; permits contribution to such fund on income tax
return.

SUMMARY OF SPECIFIC PROVISIONS:
Specific provisions of this program effect the following:

a) provides contributions to the controlled substance treatment,
prevention and enforcement fund for substance abuse treatment and
prevention and enforcement of laws governing the unlawful use,
possession, sale, manufacture, dispensing or distribution of a
controlled substance;

b) requires such contributions to be in whole dollar amount;

c) such contributions will not reduce the amount of state tax owed by
an individual;

d) specifies that the commissioner of taxation and finance provide
space on the personal income tax return in order that the taxpayer
may make a contribution;

e) such contributions shall be credited to the fund and used only for
those aforementioned purposes.

Specific provisions for the establishment of this fund are as follows:

a) the fund shall be established in the joint custody of the
commissioner of taxation and finance and the comptroller;

b) maintains that the fund shall consist of all revenues received by
the department of taxation and finance under section 623 of the tax
law and all other moneys appropriated, credited or transferred from
any other fund or source;

c) specifies that all money in the controlled substance treatment,
prevention and enforcement fund be kept separate from other moneys in
the custody of the commissioner of taxation and finance and the
comptroller;

d) specifies that such money in the fund be utilized only for the
purpose of providing substance abuse treatment and prevention
services, and for the enforcement of laws governing the unlawful use,
possession, sale, manufacture, dispensing or distribution of a
controlled substance or drug paraphernalia;


e) requires all payments to the fund be made by the department of
taxation and finance after audit and warrant of the comptroller on
vouchers approved by such commissions.

EFFECTS OF PRESENT LAW WHICH THIS BILL WOULD ALTER:
The tax law is amended by adding a new section 623, which will allow
taxpayers to make a contribution to the controlled substance
treatment, prevention and enforcement fund. Also the state finance
law is amended by adding a new section 89-h which will establish a
special fund to be known as the "controlled substance treatment,
prevention and enforcement fund".

JUSTIFICATION:
In order that we may fight substance abuse, a detrimental and
fast-growing problem in today's society, we must enlist the aid of
the people.
This is a social problem that affects us all. Substance abuse
heightens other societal problems such as crime, thus destroying
the sense of community we have all built, and hope to maintain. The
controlled substance treatment, prevention and enforcement fund will
allow taxpayers to help in this on going battle by providing them
with. the opportunity to donate monies on their personal tax form.
These monies will not only go to treatment for individuals, but
prevention programs and enforcement of laws in relation to the
different aspects of drug use; thereby impacting on all communities
of New York State.

This program will allow the state to strengthen its commitment in its
fight against drugs by utilizing the vast resources of its people.
By putting to use space on the personal income tax form the state
will be able to reach a wide range of people. This is advantageous in
that it provides convenience to those who would like to contribute to
combat the "war on drugs". We in New York State are a family, and we
must recognize that each of us is an integral part of the family
unit. For we are our brother's keeper.

PRIOR LEGISLATIVE HISTORY:
S.1903 of 2007
01/29/07 Referred to Investigations & Government Operations
S.1698 of 2011
01/11/11 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
03/23/11 COMMITTEE DISCHARGED AND COMMITTED TO ALCOHOLISM AND
DRUG ABUSE
01/04/12 REFERRED TO ALCOHOLISM AND DRUG ABUSE
01/25/12 AMEND AND RECOMMIT TO ALCOHOLISM AND DRUG ABUSE
01/25/12 PRINT NUMBER 1698A

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.

EFFECTIVE DATE:
This act shall take effect on the thirty-first day of December in the
year in which it shall have become a law and shall apply to taxable
years beginning after such date, provided however, that effective
immediately, all actions and procedures with respect to the proposed
adoption, amendment, suspension or repeal of any rule or regulation


necessary to the timely implementation of this act are directed and
authorized.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   524

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen. SAMPSON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law and the state finance law,  in  relation  to
  establishing   the  controlled  substance  treatment,  prevention  and
  enforcement fund and permitting contributions to such fund to be  made
  on personal income tax returns

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a new section 623 to  read
as follows:
  S  623.  GIFT  FOR  CONTROLLED  SUBSTANCE  TREATMENT,  PREVENTION  AND
ENFORCEMENT. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR  AFTER  JANUARY
FIRST,  TWO  THOUSAND  FOURTEEN,  AN  INDIVIDUAL IN ANY TAXABLE YEAR MAY
ELECT TO CONTRIBUTE TO THE CONTROLLED  SUBSTANCE  TREATMENT,  PREVENTION
AND  ENFORCEMENT  FUND  FOR SUBSTANCE ABUSE TREATMENT AND PREVENTION AND
ENFORCEMENT OF LAWS GOVERNING THE UNLAWFUL USE, POSSESSION, SALE,  MANU-
FACTURE,  DISPENSING  OR  DISTRIBUTION OF A CONTROLLED SUBSTANCE, AS SET
FORTH IN SECTION THIRTY-THREE HUNDRED SIX OF THE PUBLIC HEALTH  LAW,  OR
DRUG  PARAPHERNALIA.  SUCH  CONTRIBUTION  SHALL  BE  IN ANY WHOLE DOLLAR
AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY  SUCH  INDI-
VIDUAL.  THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL INCOME TAX
RETURN TO ENABLE A TAXPAYER TO MAKE SUCH  CONTRIBUTION.  NOTWITHSTANDING
ANY  OTHER  PROVISION  OF  LAW  ALL  REVENUES COLLECTED PURSUANT TO THIS
SECTION  SHALL  BE  CREDITED  TO  THE  CONTROLLED  SUBSTANCE  TREATMENT,
PREVENTION AND ENFORCEMENT FUND AND USED ONLY FOR THOSE PURPOSES ENUMER-
ATED IN SECTION EIGHTY-NINE-H OF THE STATE FINANCE LAW.
  S  2. The state finance law is amended by adding a new section 89-h to
read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02183-01-3

S. 524                              2

  S 89-H. CONTROLLED SUBSTANCE  TREATMENT,  PREVENTION  AND  ENFORCEMENT
FUND. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMIS-
SIONER OF TAXATION AND FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE
KNOWN AS THE "CONTROLLED SUBSTANCE TREATMENT, PREVENTION AND ENFORCEMENT
FUND".
  2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT  TO  THE  PROVISIONS  OF  SECTION  SIX
HUNDRED  TWENTY-THREE  OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED,
CREDITED, OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE  PURSUANT
TO LAW.
  3.  MONEYS  IN  THE  CONTROLLED  SUBSTANCE  TREATMENT,  PREVENTION AND
ENFORCEMENT FUND SHALL BE KEPT SEPARATE AND SHALL NOT BE COMMINGLED WITH
ANY OTHER MONEYS IN THE CUSTODY OF  THE  COMMISSIONER  OF  TAXATION  AND
FINANCE AND THE COMPTROLLER.
  4.  THE MONEYS IN SUCH FUND SHALL BE EXPENDED ONLY FOR THE PURPOSES OF
PROVIDING SUBSTANCE ABUSE TREATMENT AND PREVENTION SERVICES AND FOR  THE
ENFORCEMENT  OF LAWS GOVERNING THE UNLAWFUL USE, POSSESSION, SALE, MANU-
FACTURE, DISPENSING OR DISTRIBUTION OF A CONTROLLED  SUBSTANCE,  AS  SET
FORTH  IN  SECTION THIRTY-THREE HUNDRED SIX OF THE PUBLIC HEALTH LAW, OR
DRUG PARAPHERNALIA.
  5. ALL PAYMENTS FROM SUCH FUND SHALL BE  MADE  BY  THE  DEPARTMENT  OF
TAXATION  AND  FINANCE  AFTER  AUDIT  AND  WARRANT OF THE COMPTROLLER ON
VOUCHERS APPROVED BY THE COMMISSIONER OF TAXATION AND FINANCE.
  S 3. This act shall take effect on the thirty-first day of December in
the year in which it shall have become a law and shall apply to  taxable
years beginning after such date, provided, however, that effective imme-
diately,  all  actions  and  procedures  with  respect  to  the proposed
adoption, amendment, suspension or repeal  of  any  rule  or  regulation
necessary  to  the  timely  implementation  of this act are directed and
authorized.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.