NY State Senate Bill 2023-S5476

Senate Bill S5476

2023-2024 Legislative Session

Imposes an excise tax on the sale of ammunition to be deposited into the gun violence impact fund; establishing the gun violence impact fund

download bill text pdf

Current Bill Status - In Senate Committee Budget And Revenue Committee

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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Mar 06, 2023	referred to budget and revenue

2023-S5476 (ACTIVE) - Details

See Assembly Version of this Bill:: A1089
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Add Art 19-A §§460 - 462, Tax L; add §92-j, St Fin L; amd §623, Exec L
Versions Introduced in 2021-2022 Legislative Session:: S9482, A10513

2023-S5476 (ACTIVE) - Summary

Imposes an excise tax on the sale of ammunition to be deposited into the gun violence impact fund; establishes the gun violence impact fund; authorizes the director of the office of victim services to administer grants from the gun violence impact fund.

2023-S5476 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5476

SPONSOR: JACKSON
 
TITLE OF BILL:

An act to amend the tax law, in relation to imposing an excise tax on
the sale of ammunition; to amend the state finance law, in relation to
establishing the gun violence impact fund; and to amend the executive
law, in relation to authorizing the director of the office of victim
services to administer grants from the gun violence impact fund

 
PURPOSE:

The purpose of this bill is to create a gun violence impact fund through
the taxation of the sale of ammunition here in the state of New York.

 
SUMMARY OF PROVISIONS:

Section 1 creates a new Article 19-A to the Tax Law for the taxation of
ammunition and such funds will be deposited into a new Gun Violence
Impact Fund.

Section 2 adds a new Section 92-J to the State Finance Law that estab-
lishes a Gun Violence Impact Fund.

Section 3 adds a new subdivision 24 to Section 623 of the Executive Law
that allows rules and regulations to be made to effect the Gun Violence
Impact Fund.

Section 4 is the effective date.

 
JUSTIFICATION:

Gun violence continues to plague communities across the state of New
York, and the nation. To be a survivor of gun violence, or to be
impacted by gun violence is a cruel psycho-emotional and economic expe-
rience. Studies have shown that poverty has a strong positive corre-
lation as the root cause of gun violence, and communities that are
poverty-stricken experience a disproportionate amount of gun violence in
their neighborhoods. This bill is an attempt to provide much needed
relief to families in impoverished neighborhoods that experience gun
violence for funeral expenses, mounting medical bills and prescription
drug costs, access to mental health resources, and any other unplanned
expenses due to the impact of gun violence.

 
LEGISLATIVE HISTORY:

2021-2022: S.9482 - Referred to Budget and Revenue/A.10513 - Referred to
Ways and Means

 
STATE AND LOCAL FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
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.

2023-S5476 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5476
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               March 6, 2023
                                ___________
 
 Introduced  by  Sen. JACKSON -- 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 imposing an  excise  tax  on
   the sale of ammunition; to amend the state finance law, in relation to
   establishing  the gun violence impact fund; and to amend the executive
   law, in relation to authorizing the director of the office  of  victim
   services to administer grants from the gun violence impact 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 TWO CENTS PER
 PROJECTILE.
   (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  FIVE
 CENTS PER PROJECTILE.
   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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03158-01-3

 S. 5476                             2
 
 TO  ONE  HUNDRED  PERCENT  COLLECTED  UNDER THIS ARTICLE LESS ANY AMOUNT
 DETERMINED BY THE COMMISSIONER TO BE RESERVED  BY  THE  COMPTROLLER  FOR
 REFUNDS OR REIMBURSEMENTS SHALL BE PAID BY THE COMPTROLLER TO THE CREDIT
 OF  THE  GUN VIOLENCE IMPACT FUND CREATED IN SECTION NINETY-TWO-J 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 92-j  to
 read as follows:
   §  92-J.  GUN VIOLENCE IMPACT FUND. 1. THERE IS HEREBY ESTABLISHED, IN
 THE JOINT CUSTODY OF THE COMPTROLLER AND THE COMMISSIONER A FUND  TO  BE
 KNOWN AS THE "GUN VIOLENCE IMPACT FUND".
   2.  SUCH FUND SHALL CONSIST OF ALL MONIES CREDITED OR DEPOSITED TO THE
 FUND PURSUANT TO SECTION FOUR HUNDRED SIXTY-ONE OF THE TAX LAW  AND  ALL
 MONIES  CREDITED  OR  TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE,
 INCLUDING ANY FEDERAL, STATE, OR PRIVATE FUNDS, PURSUANT TO LAW FOR  THE
 PURPOSES  OF  REIMBURSEMENT  OR  PAYMENT  ON  BEHALF  OF THE EXPENSES OF
 VICTIMS OF GUN VIOLENCE FOR THE EXPENSES SET FORTH IN SUBDIVISION  THREE
 OF THIS SECTION.
   3.  MONEYS  OF  THE  GUN  VIOLENCE IMPACT FUND SHALL BE USED SOLELY TO
 AWARD GRANTS, ACCORDING TO THE RULES AND REGULATIONS OF THE DIRECTOR  OF
 THE  OFFICE OF VICTIM SERVICES, TO OR ON BEHALF OF QUALIFYING RECIPIENTS
 AS PROVIDED IN SUBDIVISION TWENTY-FOUR OF SECTION  SIX  HUNDRED  TWENTY-
 THREE OF THE EXECUTIVE LAW.
   4.  MONIES IN THE GUN VIOLENCE IMPACT FUND SHALL BE KEPT SEPARATE FROM
 AND SHALL NOT BE COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY OF  THE
 COMPTROLLER.
   5.  MONIES  IN  THE  GUN VIOLENCE IMPACT FUND SHALL BE PAID OUT OF THE
 FUND ON THE AUDIT AND WARRANT  OF  THE  STATE  COMPTROLLER  ON  VOUCHERS
 APPROVED BY THE DIRECTOR OF THE OFFICE OF VICTIM SERVICES.  ANY INTEREST
 RECEIVED  BY  THE  COMPTROLLER  ON MONIES ON DEPOSIT IN THE GUN VIOLENCE
 IMPACT FUND SHALL BE RETAINED IN AND BECOME PART OF SUCH FUND.
   § 3. Section 623 of the executive law  is  amended  by  adding  a  new
 subdivision 24 to read as follows:
   24.  TO  ADOPT, PROMULGATE, AMEND AND RESCIND SUITABLE RULES AND REGU-
 LATIONS TO RECEIVE APPLICATIONS FOR AND ADMINISTER GRANTS FROM  THE  GUN
 VIOLENCE  IMPACT  FUND  CREATED  BY  SECTION  NINETY-TWO-J  OF THE STATE
 FINANCE LAW TO QUALIFIED RECIPIENTS AS DETERMINED BY THE DIRECTOR OF THE
 OFFICE OF VICTIM SERVICES.
   (A) AS USED IN THIS SUBDIVISION:
   (I) "QUALIFIED RECIPIENT" MEANS A FULL-TIME STATE RESIDENT WHO WAS THE
 VICTIM OF AN INJURY THAT OCCURRED WITHIN THE STATE AND THAT  WAS  CAUSED
 BY ONE OR MORE GUNSHOTS OR THE IMMEDIATE FAMILY MEMBER OF SUCH RESIDENT;
 AND
 S. 5476                             3
 
   (II)  "IMMEDIATE  FAMILY  MEMBER"  MEANS A SPOUSE OR DOMESTIC PARTNER;
 BIRTH AND ADOPTIVE PARENTS, CHILDREN AND  SIBLINGS;  STEPPARENTS,  STEP-
 CHILDREN  AND STEPSIBLINGS; FATHERS-IN-LAW, MOTHERS-IN-LAW, BROTHERS-IN-
 LAW, SISTERS-IN-LAW, SONS-IN-LAW AND DAUGHTERS-IN-LAW; AND  GRANDPARENTS
 AND GRANDCHILDREN.
   (B) GRANTS MAY BE, BUT ARE NOT REQUIRED TO BE, MADE FOR ACTUAL MEDICAL
 OR  FUNERAL EXPENSES OF A QUALIFIED RECIPIENT, ACCESS FOR A RECIPIENT OR
 AN IMMEDIATE FAMILY MEMBER OF THE QUALIFIED RECIPIENT TO  MENTAL  HEALTH
 RESOURCES,  AND  OTHER  EXPENSES  AS  DETERMINED  BY THE DIRECTOR OF THE
 OFFICE.
   (C)(I) NO GRANT SHALL BE AWARDED TO ANY PERSON WHO WAS RESPONSIBLE  IN
 WHOLE  OR  IN  PART  FOR  HIS  OR HER INJURY, OR TO THE IMMEDIATE FAMILY
 MEMBER OF SUCH CLAIMANT.
   (II) NO GRANT SHALL BE AWARDED TO PAY  ANY  EXPENSES  OF  A  QUALIFIED
 RECIPIENT'S  IMMEDIATE  FAMILY MEMBER WHO WAS RESPONSIBLE IN WHOLE OR IN
 PART FOR THE INJURY SUFFERED BY A QUALIFIED RECIPIENT OR BY OTHER  IMME-
 DIATE FAMILY MEMBERS OF SUCH QUALIFIED RECIPIENT.
   (D)  NO GRANT SHALL BE MADE TO COVER ANY EXPENSES THAT ARE PAID FOR OR
 REIMBURSED BY INSURANCE OR OTHER THIRD-PARTY SOURCES.
   (E) ANY AWARD OF A GRANT UNDER THIS SECTION SHALL BE  SUBJECT  TO  THE
 AVAILABILITY  OF  FUNDING  IN  THE  GUN  VIOLENCE IMPACT FUND CREATED BY
 SECTION NINETY-TWO-J OF THE STATE FINANCE LAW.
   § 4. 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.

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