Assembly Bill A11643

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   11643
 
                           I N  A S S E M B L Y
 
                               July 29, 2026
                                ___________
 
 Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Steck) --
   read once and referred to the Committee on Education
 
 AN ACT to amend the education law, in relation  to  providing  substance
   abuse prevention and intervention services to all grades; and to amend
   the tax law, in relation to taxing digital asset transactions

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The education law is amended by adding a new section 820 to
 read as follows:
   § 820. ESTABLISHING STATEWIDE SUBSTANCE ABUSE  PREVENTION  AND  INTER-
 VENTION SERVICES. 1. THE DEPARTMENT AND THE OFFICE OF ADDICTION SERVICES
 AND  SUPPORTS  SHALL  REQUIRE THAT ALL PUBLIC AND PRIVATE SCHOOLS IN THE
 STATE PROVIDE SUBSTANCE ABUSE PREVENTION AND  INTERVENTION  SERVICES  IN
 KINDERGARTEN THROUGH GRADE TWELVE.
   2.  THE  SERVICES  PROVIDED  TO  ALL PUBLIC AND PRIVATE SCHOOLS IN THE
 STATE SHALL INCLUDE, BUT NOT BE LIMITED TO:
   (A) CLASSROOM LESSONS THAT USE EVIDENCE-BASED INSTRUCTION ON  ALCOHOL,
 SUBSTANCE ABUSE, AND/OR GAMBLING ISSUES;
   (B) INDIVIDUAL AND GROUP COUNSELING;
   (C) PEER LEADERSHIP PROGRAMS;
   (D) POSITIVE ALTERNATIVE ACTIVITIES;
   (E) CRISIS INTERVENTION;
   (F) CONFLICT RESOLUTION;
   (G)  ASSESSMENTS  AND  REFERRALS FOR MENTAL HEALTH AND SUBSTANCE ABUSE
 SERVICES;
   (H) SCHOOL-WIDE PREVENTION PROJECTS;
   (I) PARENT WORKSHOPS THAT ADDRESS  ALCOHOL,  SUBSTANCE  ABUSE,  AND/OR
 GAMBLING ISSUES;
   (J) BULLYING PREVENTION; AND
   (K) VIOLENCE PREVENTION.
   3.  THE  DEPARTMENT  AND THE OFFICE OF ADDICTION SERVICES AND SUPPORTS
 SHALL DEVELOP  TRAINING  AND  CERTIFICATION  QUALIFICATIONS  TO  HIRE  A
 SUBSTANCE ABUSE PREVENTION AND INTERVENTION SERVICES SPECIALIST FOR EACH
 PUBLIC AND PRIVATE SCHOOL.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD16189-01-6
 A. 11643                            2
 
   §  2.  The  tax law is amended by adding a new article 12-B to read as
 follows:
                                ARTICLE 12-B
                     TAX ON DIGITAL ASSET TRANSACTIONS
 SECTION 289-G. TAX ON DIGITAL ASSET TRANSACTIONS.
   § 289-G. TAX ON DIGITAL ASSET TRANSACTIONS. 1. THERE IS HEREBY IMPOSED
 AN  EXCISE  TAX  ON  DIGITAL  ASSET  TRANSACTIONS, INCLUDING THE SALE OR
 TRANSFER OF DIGITAL ASSETS, AT A RATE OF TWO-TENTHS PERCENT ON AND AFTER
 SEPTEMBER FIRST, TWO THOUSAND TWENTY-SIX. THE FUNDING SHALL BE  USED  TO
 FUND SECTION EIGHT HUNDRED TWENTY OF THE EDUCATION LAW.
   2.  IT SHALL BE THE DUTY OF THE PERSON OR PERSONS MAKING OR EFFECTUAT-
 ING THE SALE OR TRANSFER TO PAY THE TAX PROVIDED BY THIS ARTICLE.
   3. FOR PURPOSES OF THIS ARTICLE:
   (A) "DIGITAL ASSET" SHALL MEAN AN ASSET THAT IS  ISSUED,  TRANSFERRED,
 OR  BOTH,  USING DISTRIBUTED LEDGER OR BLOCKCHAIN TECHNOLOGY, INCLUDING,
 BUT NOT LIMITED TO, DIGITAL CURRENCIES, DIGITAL COINS, DIGITAL  NON-FUN-
 GIBLE TOKENS, OR OTHER SIMILAR ASSETS.
   (B)  "DIGITAL  CURRENCY"  SHALL  MEAN ANY TYPE OF DIGITAL UNIT THAT IS
 USED AS A MEDIUM OF EXCHANGE  OR  A  FORM  OF  DIGITALLY  STORED  VALUE.
 DIGITAL  CURRENCY SHALL BE BROADLY CONSTRUED TO INCLUDE DIGITAL UNITS OF
 EXCHANGE THAT: (I) HAVE A CENTRALIZED REPOSITORY OR ADMINISTRATOR;  (II)
 ARE  DECENTRALIZED  AND HAVE NO CENTRALIZED REPOSITORY OR ADMINISTRATOR;
 OR (III) MAY BE CREATED OR  OBTAINED  BY  COMPUTING,  MANUFACTURING,  OR
 OTHER SIMILAR EFFORT.
   (C)  "DISTRIBUTED LEDGER OR BLOCKCHAIN TECHNOLOGY" SHALL MEAN A LEDGER
 OR DATABASE THAT STORES SHARED STATE BY MAINTAINING IT ACROSS  A  MULTI-
 PLICITY  OF  DEVICES  BELONGING  TO  DIFFERENT  ENTITIES AND SECURING IT
 THROUGH A COMBINATION OF CRYPTOGRAPHIC AND  CONSENSUS  PROTOCOLS,  WHERE
 THE  SHARED STATE SERVES TO AUTHENTICATE, RECORD, SHARE, AND/OR SYNCHRO-
 NIZE TRANSACTIONS INVOLVING DIGITAL ASSETS OR DIGITAL CURRENCIES.
   § 3. This act shall take effect immediately.