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 -


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

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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 - Details

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 - 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.

S524 - Sponsor Memo

S524 - Bill 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

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