Senate Bill S4086

Signed By Governor
2021-2022 Legislative Session

Authorizes gifts, on personal income tax returns, for substance use disorder education and recovery

download bill text pdf

Sponsored By

Archive: Last Bill Status - Signed by Governor


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

co-Sponsors

2021-S4086 (ACTIVE) - Details

See Assembly Version of this Bill:
A6553
Law Section:
Tax Law
Laws Affected:
Add §629-b, Tax L; add §89-j, St Fin L; add §19.45, Ment Hyg L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7204
2017-2018: S897
2019-2020: S1117

2021-S4086 (ACTIVE) - Summary

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.

2021-S4086 (ACTIVE) - Sponsor Memo

2021-S4086 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4086
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             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:
 
   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  TWENTY-ONE,  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.
                                                            LBD08337-01-1
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. 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.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.