S T A T E O F N E W Y O R K
________________________________________________________________________
1891
2025-2026 Regular Sessions
I N A S S E M B L Y
January 14, 2025
___________
Introduced by M. of A. LUNSFORD, CONRAD, HUNTER, SIMON, LAVINE, SHRES-
THA, BICHOTTE HERMELYN, CLARK, BROOK-KRASNY, McMAHON, TAPIA -- read
once and referred to the Committee on Ways and Means
AN ACT to amend the state finance law and the tax law, in relation to
establishing the child victims act fund; and making an appropriation
therefor
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The state finance law is amended by adding a new section
99-ss to read as follows:
§ 99-SS. CHILD VICTIMS ACT FUND. 1. THERE IS HEREBY ESTABLISHED IN THE
JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE, THE COMP-
TROLLER, AND THE COMMISSIONER OF THE DIVISION OF CRIMINAL JUSTICE
SERVICES, A SPECIAL FUND TO BE KNOWN AS THE "CHILD VICTIMS ACT FUND".
MONIES IN THE FUND SHALL BE KEPT SEPARATE FROM AND NOT COMMINGLED WITH
OTHER FUNDS.
2. SUCH FUNDS SHALL CONSIST OF THE REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT TO THE PROVISIONS OF SECTIONS TWO
HUNDRED NINE-R AND SIX HUNDRED THIRTY-M OF THE TAX LAW AND ALL OTHER
MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED THERETO FROM ANY OTHER
FUND OR SOURCE PURSUANT TO LAW. NOTHING CONTAINED IN THIS SECTION SHALL
PREVENT THE STATE FROM RECEIVING GRANTS, GIFTS, OR BEQUESTS FOR THE
PURPOSE OF THE FUND AS DEFINED IN THIS SECTION AND DEPOSITING THEM INTO
THE FUND ACCORDING TO LAW.
3. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
OF THE DIVISION OF CRIMINAL JUSTICE SERVICES SHALL PROVIDE A WRITTEN
REPORT TO THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE
ASSEMBLY, THE CHAIR OF THE SENATE FINANCE COMMITTEE, THE CHAIR OF THE
ASSEMBLY WAYS AND MEANS COMMITTEE, THE COMPTROLLER, AND THE PUBLIC. SUCH
REPORT SHALL INCLUDE HOW THE MONIES OF THE FUND WERE UTILIZED DURING THE
PRECEDING CALENDAR YEAR, AND SHALL INCLUDE:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03175-01-5
A. 1891 2
(A) THE AMOUNT OF MONEY DISBURSED FROM THE FUND AND THE AWARD PROCESS
FOR SUCH DISBURSEMENT;
(B) RECIPIENTS OF AWARDS FROM THE FUND;
(C) THE AMOUNT AWARDED TO EACH RECIPIENT;
(D) THE PURPOSE FOR WHICH SUCH AWARDS WERE GRANTED; AND
(E) A SUMMARY FINANCIAL PLAN FOR SUCH MONIES WHICH SHALL INCLUDE ESTI-
MATES OF ALL RECEIPTS AND ALL DISBURSEMENTS FOR THE CURRENT AND SUCCEED-
ING FISCAL YEARS, ALONG WITH THE ACTUAL RESULTS FROM THE PRIOR FISCAL
YEAR.
4. MONIES OF THE FUND SHALL BE EXPENDED ONLY IN REIMBURSEMENT TO
PUBLIC SCHOOL DISTRICTS AND VOLUNTARY FOSTER CARE AGENCIES LOCATED WITH-
IN THE STATE OF NEW YORK WHO HAVE BEEN NAMED AS DEFENDANTS IN LEGAL
ACTIONS PURSUANT TO SECTION TWO HUNDRED FOURTEEN-G OF THE CIVIL PRACTICE
LAW AND RULES AND IN WHICH:
(A) IT CAN BE DEMONSTRATED BY THE PUBLIC SCHOOL DISTRICT OR VOLUNTARY
FOSTER CARE AGENCY THAT NO INSURANCE POLICY FOR THE COVERED PERIOD CAN
BE LOCATED AFTER A GOOD-FAITH EFFORT TO DO SO HAS BEEN MADE;
(B) WHERE THERE WAS A MONETARY JUDGMENT ISSUED OR SETTLEMENT AGREEMENT
WITH REGARD TO SUCH ACTION; AND
(C) WHERE IT CAN BE DEMONSTRATED BY THE PUBLIC SCHOOL DISTRICT OR
VOLUNTARY FOSTER CARE AGENCY THAT PAYMENT IN FULL OF SUCH JUDGMENT OR
SETTLEMENT WOULD PUT A SUBSTANTIAL BURDEN ON THE DISTRICT'S OR AGENCY'S
ABILITY TO EXECUTE ITS MISSION AND NEGATIVELY IMPACT ITS EXISTING
STUDENT POPULATION.
5. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSIONER
OF THE DIVISION OF CRIMINAL JUSTICE SERVICES.
6. TO THE EXTENT PRACTICABLE, THE COMMISSIONER OF THE DIVISION OF
CRIMINAL JUSTICE SERVICES SHALL ENSURE THAT ALL MONIES RECEIVED DURING A
FISCAL YEAR ARE EXPENDED PRIOR TO THE END OF THAT FISCAL YEAR.
§ 2. The tax law is amended by adding a new section 209-r to read as
follows:
§ 209-R. GIFT FOR THE CHILD VICTIMS ACT FUND. EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FIVE, A
TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
THE CHILD VICTIMS ACT FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE
DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX OWED BY
SUCH TAXPAYER. THE COMMISSIONER SHALL INCLUDE SPACE ON THE CORPORATE
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 CHILD VICTIMS ACT FUND
AND SHALL BE USED ONLY FOR THE PURPOSES ENUMERATED IN SECTION NINETY-
NINE-SS OF THE STATE FINANCE LAW.
§ 3. The tax law is amended by adding a new section 630-m to read as
follows:
§ 630-M. GIFT FOR THE CHILD VICTIMS ACT FUND. EFFECTIVE FOR ANY TAX
YEAR COMMENCING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FIVE, A
TAXPAYER IN ANY TAXABLE YEAR MAY ELECT TO CONTRIBUTE TO THE SUPPORT OF
THE CHILD VICTIMS ACT FUND. SUCH CONTRIBUTION SHALL BE IN ANY WHOLE
DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE STATE TAX OWED BY
SUCH TAXPAYER. THE COMMISSIONER 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 CHILD VICTIMS ACT FUND
AND SHALL BE USED ONLY FOR THE PURPOSES ENUMERATED IN SECTION NINETY-
NINE-SS OF THE STATE FINANCE LAW.
A. 1891 3
§ 4. The sum of two hundred million dollars ($200,000,000), or so much
thereof as may be necessary, is hereby appropriated to the child victims
act fund as established pursuant to section 99-qq of the state finance
law from any moneys in the state treasury not otherwise appropriated and
made immediately available to the division of criminal justice services
for the purposes of carrying out the provisions of this act. Such moneys
shall be payable on the audit and warrant of the comptroller on vouchers
certified or approved by the commissioner of criminal justice services
in the manner prescribed by law.
§ 5. This act shall take effect immediately.