Assembly Bill A6024

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6024
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 25, 2025
                                ___________
 
 Introduced  by M. of A. SIMON, EPSTEIN, DAVILA, DE LOS SANTOS, DINOWITZ,
   ROSENTHAL, JACKSON, SHIMSKY,  SEAWRIGHT,  R. CARROLL,  FORREST,  RAGA,
   GONZALEZ-ROJAS  -- 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02229-01-5
              

 A. 6024                             2
 
 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 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.