S T A T E O F N E W Y O R K
________________________________________________________________________
1117
2019-2020 Regular Sessions
I N S E N A T E
January 11, 2019
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Introduced by Sens. AMEDORE, AKSHAR -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations
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:
Section 1. The tax law is amended by adding a new section 629-b to
read as follows:
§ 629-B. GIFT FOR SUBSTANCE USE DISORDER EDUCATION AND RECOVERY.
EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO
THOUSAND NINETEEN, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT TO
CONTRIBUTE TO THE SUBSTANCE USE DISORDER EDUCATION AND RECOVERY FUND.
SUCH CONTRIBUTION SHALL BE IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT
REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH INDIVIDUAL. THE COMMISSION-
ER 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 SUBSTANCE USE DISORDER EDUCATION AND RECOVERY FUND AND USED ONLY
FOR THOSE PURPOSES ENUMERATED IN SECTION EIGHTY-NINE-J OF THE STATE
FINANCE LAW.
§ 2. The state finance law is amended by adding a new section 89-j to
read as follows:
§ 89-J. SUBSTANCE USE DISORDER EDUCATION AND RECOVERY FUND. 1. THERE
IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXA-
TION AND FINANCE AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN
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.
LBD01223-02-9
S. 1117 2
2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
PROVISIONS OF SECTION SIX HUNDRED TWENTY-NINE-B OF THE TAX LAW, ALL
REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL
MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
OR SOURCE PURSUANT TO LAW. NO MONEYS CREDITED TO SUCH FUND PURSUANT TO
SECTION SIX HUNDRED TWENTY-NINE-B OF THE TAX LAW SHALL BE DEEMED TO
AUTHORIZE THE REDUCTION OF THE AMOUNT OF MONIES OTHERWISE APPROPRIATED
BY THE STATE FOR THE PURPOSE OF SUBSTANCE USE DISORDER EDUCATION AND
RECOVERY.
3. THE MONIES OF THE FUND SHALL BE MADE AVAILABLE TO THE OFFICE OF
ALCOHOLISM AND SUBSTANCE ABUSE SERVICES FOR THE PURPOSE OF PROVIDING
GRANTS TO ORGANIZATIONS DEDICATED TO PROVIDING EDUCATION, PREVENTION,
TREATMENT OR RECOVERY TO THOSE SUFFERING FROM SUBSTANCE USE DISORDERS
PURSUANT TO SECTION 19.45 OF THE MENTAL HYGIENE LAW.
4. THE MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT
OF THE STATE COMPTROLLER ON VOUCHERS CERTIFIED OR APPROVED BY THE
COMMISSIONER OF ALCOHOLISM AND SUBSTANCE ABUSE SERVICES, OR BY AN OFFI-
CER OR EMPLOYEE OF THE OFFICE OF ALCOHOLISM AND SUBSTANCE ABUSE SERVICES
DESIGNATED BY SUCH COMMISSIONER.
§ 3. The mental hygiene law is amended by adding a new section 19.45
to read as follows:
§ 19.45 SUBSTANCE USE DISORDER EDUCATION AND RECOVERY GRANTS.
(A) THE OFFICE SHALL DEVELOP AND IMPLEMENT A PROGRAM WHICH PROVIDES
GRANTS TO ORGANIZATIONS ENGAGED IN ACTIVITIES WHICH ARE DEDICATED TO
PROVIDING EDUCATION, PREVENTION, TREATMENT OR RECOVERY TO THOSE SUFFER-
ING FROM SUBSTANCE USE DISORDERS.
(B) ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE STATE COMP-
TROLLER SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE
SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE
AND CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY
DEPOSITED IN THE SUBSTANCE USE DISORDER EDUCATION AND RECOVERY FUND,
ESTABLISHED PURSUANT TO SECTION EIGHTY-NINE-J OF THE STATE FINANCE LAW,
DURING THE PRECEDING CALENDAR YEAR AS THE RESULT OF REVENUE DERIVED
PURSUANT TO SECTION SIX HUNDRED TWENTY-NINE-B OF THE TAX LAW.
(C) ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
OF ALCOHOLISM AND SUBSTANCE ABUSE SERVICES SHALL PROVIDE A WRITTEN
REPORT TO THE TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE ASSEM-
BLY, CHAIR OF THE SENATE FINANCE COMMITTEE, CHAIR OF THE ASSEMBLY WAYS
AND MEANS COMMITTEE, CHAIR OF THE SENATE COMMITTEE ON MENTAL HEALTH AND
DEVELOPMENTAL DISABILITIES, AND CHAIR OF THE ASSEMBLY MENTAL HEALTH
COMMITTEE. SUCH REPORT SHALL INCLUDE HOW THE MONIES OF THE SUBSTANCE USE
DISORDER EDUCATION AND RECOVERY FUND WERE UTILIZED DURING THE PROCEED-
ING CALENDAR YEAR AND SHALL INCLUDE:
(1) THE AMOUNT OF MONEY DISPERSED FROM THE FUND;
(2) RECIPIENTS OF AWARDS FROM THE FUND;
(3) THE AMOUNT AWARDED TO EACH RECIPIENT; AND
(4) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED.
§ 4. This act shall take effect immediately.