The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5199
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 3, 2023
                                ___________
 
 Introduced  by  M.  of  A. FAHY, BURGOS, EPSTEIN, DAVILA, DE LOS SANTOS,
   SIMON, SILLITTI, DINOWITZ, L. ROSENTHAL, JACKSON, JEAN-PIERRE --  read
   once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to an excise tax on the sale of
   ammunition;  and to amend the state finance law, in relation to creat-
   ing a firearm violence intervention fund
 
   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 article 19-A to read
 as follows:
                               ARTICLE 19-A
                         EXCISE TAX ON AMMUNITION
 SECTION 460. IMPOSITION OF TAX.
         461.  DEPOSIT AND DISPOSITION OF REVENUE.
         462. ADMINISTRATIVE PROVISIONS.
   §  460.  IMPOSITION  OF  TAX. 1. THERE IS HEREBY LEVIED AND IMPOSED AN
 EXCISE TAX ON THE RETAIL SALE OF AMMUNITION AT THE FOLLOWING RATES:
   (A) AMMUNITION THAT CONTAINS A SINGLE  PROJECTILE  THAT  MEASURES  .22
 CALIBER OR LESS SOLD AT RETAIL SHALL BE TAXED AT A RATE OF FIVE PERCENT.
   (B) ALL OTHER AMMUNITION OTHER THAN THAT SPECIFIED IN PARAGRAPH (A) OF
 THIS  SUBDIVISION  AND  SOLD  AT  RETAIL SHALL BE TAXED AT A RATE OF TEN
 PERCENT.
   2. THE TAX RATES SET FORTH IN THIS SECTION SHALL BE REVIEWED  ANNUALLY
 AND  ADJUSTED  PERIODICALLY  BY THE COMMISSIONER AS NEEDED TO MAINTAIN A
 CONSISTENT EFFECT RELATIVE TO INFLATION.
   § 461. DEPOSIT AND DISPOSITION OF REVENUE.  ALL  TAXES,  INTEREST  AND
 PENALTIES   COLLECTED   OR  RECEIVED  BY  THE  COMMISSIONER  UNDER  THIS
 ARTICLE   SHALL   BE   DEPOSITED  AND  DISPOSED  OF    PURSUANT  TO  THE
 PROVISIONS  OF  SECTION  ONE  HUNDRED  SEVENTY-ONE-A  OF  THIS  CHAPTER,
 PROVIDED THAT AN AMOUNT EQUAL TO ONE  HUNDRED  PERCENT  COLLECTED  UNDER
 THIS  ARTICLE  LESS  ANY  AMOUNT  DETERMINED BY THE COMMISSIONER TO   BE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02275-01-3

 A. 5199                             2
 
 RESERVED  BY THE COMPTROLLER FOR REFUNDS OR REIMBURSEMENTS SHALL BE PAID
 BY THE COMPTROLLER TO THE CREDIT OF THE  FIREARM  VIOLENCE  INTERVENTION
 FUND CREATED IN SECTION EIGHTY-THREE-B OF THE  STATE FINANCE LAW.
   §  462.  ADMINISTRATIVE  PROVISIONS.  THE  TAX IMPOSED BY THIS SECTION
 SHALL BE ADMINISTERED AND COLLECTED  IN  A  LIKE  MANNER  AS  THE  TAXES
 IMPOSED  UNDER ARTICLE TWENTY-EIGHT OF THIS CHAPTER, AND THE DEFINITIONS
 AND THE PROVISIONS APPLICABLE TO THE ADMINISTRATION, COLLECTION,  DETER-
 MINATION,  ENFORCEMENT,  AND DISPOSITION OF THE TAXES IMPOSED BY ARTICLE
 TWENTY-EIGHT OF THIS CHAPTER SHALL APPLY TO  THE  TAX  IMPOSED  BY  THIS
 SECTION  INSOFAR  AS  SUCH PROVISIONS CAN BE MADE APPLICABLE TO SUCH TAX
 WITH THE LIMITATIONS SET FORTH HEREIN AND SUCH MODIFICATIONS AS  MAY  BE
 NECESSARY  IN  ORDER  TO  ADAPT SUCH PROVISIONS TO THE TAX IMPOSED. SUCH
 PROVISIONS SHALL APPLY WITH THE SAME FORCE AND EFFECT AS IF THE LANGUAGE
 OF SUCH PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS  SECTION  AND  HAD
 BEEN EXPRESSLY REFERRED TO THE TAX IMPOSED BY THIS SECTION EXCEPT TO THE
 EXTENT THAT ANY OF SUCH PROVISIONS IS EITHER INCONSISTENT WITH OR IS NOT
 RELEVANT TO THIS SECTION.
   §  2. The state finance law is amended by adding a new section 83-b to
 read as follows:
   § 83-B. FIREARM VIOLENCE INTERVENTION FUND. 1. THERE IS HEREBY  ESTAB-
 LISHED,  IN THE JOINT CUSTODY OF THE COMPTROLLER AND THE COMMISSIONER OF
 TAXATION AND FINANCE A FUND TO BE KNOWN AS THE "FIREARM VIOLENCE  INTER-
 VENTION FUND".
   2.  MONIES  OF  THE  FIREARM  VIOLENCE INTERVENTION FUND SHALL BE USED
 SOLELY FOR COMMUNITY-BASED VIOLENCE INTERVENTION PROGRAMS AND  HOSPITAL-
 BASED VIOLENCE INTERVENTION PROGRAMS.
   (A)  "COMMUNITY-BASED  VIOLENCE  INTERVENTION  PROGRAM"  SHALL  MEAN A
 VIOLENCE INTERVENTION PROGRAM THAT IS: (I) A NONPROFIT ORGANIZATION; AND
 (II) PROVIDES INTENSIVE COUNSELING, CASE MANAGEMENT, AND SOCIAL SERVICES
 TO INDIVIDUALS WHO ARE RECOVERING FROM INJURIES RESULTING FROM  VIOLENCE
 OR WHO WERE WITNESS TO ACTS OF VIOLENCE;
   (B)  "HOSPITAL-BASED  VIOLENCE  INTERVENTION  PROGRAM"  SHALL  MEAN  A
 VIOLENCE INTERVENTION PROGRAM THAT: (I) IS OPERATED BY  A PUBLIC  HOSPI-
 TAL  OR  A NONPROFIT OR GOVERNMENT ENTITY IN COLLABORATION WITH A PUBLIC
 OR NOT-FOR-PROFIT HOSPITAL; AND   (II)  PROVIDES  INTENSIVE  COUNSELING,
 CASE  MANAGEMENT,  AND SOCIAL SERVICES TO INDIVIDUALS WHO ARE RECOVERING
 FROM INJURIES RESULTING FROM VIOLENCE OR WHO WERE  WITNESS  TO  ACTS  OF
 VIOLENCE.
   3.  MONIES  IN  THE  FIREARM  VIOLENCE INTERVENTION FUND SHALL BE KEPT
 SEPARATE FROM AND SHALL NOT BE COMMINGLED WITH ANY OTHER MONIES  IN  THE
 CUSTODY OF THE COMPTROLLER.
   § 3. This act shall take effect immediately, provided that section one
 of  this  act  shall take effect on the first day of the quarterly sales
 tax period, as set forth in subdivision (b) of section 1136 of  the  tax
 law, next succeeding the ninetieth day after it shall have become a law,
 and   shall   apply  in  accordance  with  the  applicable  transitional
 provisions of section 1106 of the tax law.