NY State Senate Bill 2015-S4010

Senate Bill S4010

2015-2016 Legislative Session

Establishes the controlled substance treatment, prevention and enforcement fund; permits contribution to such fund on income tax return

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 25, 2015	referred to investigations and government operations

2015-S4010 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add §623, Tax L; add §89-i, St Fin L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S194
2011-2012: S1698
2013-2014: S524

2015-S4010 (ACTIVE) - Summary

Establishes the controlled substance treatment, prevention and enforcement fund; permits a taxpayer to contribute to such fund by indicating any whole dollar amount on his or her personal income tax return; provides that moneys of such fund shall be used to provide substance abuse treatment and prevention services and for the enforcement of laws relating to unlawful use, possession, sale, manufacture, dispensing or distribution of a controlled substance or drug paraphernalia.

2015-S4010 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4010

TITLE OF BILL:  An act to amend the tax law and the state finance law,
in relation to establishing the controlled substance treatment,
prevention and enforcement fund and permitting contributions to such
fund to be made on personal income tax returns

PURPOSE OR GENERAL IDEA OF BILL:

To establish the controlled substance treatment, prevention and enforce-
ment fund; permits contribution to such fund on income tax return.

SUMMARY OF SPECIFIC PROVISIONS:

Specific provisions of this program effect the following:

a)   provides  contributions  to  the  controlled  substance  treatment,
prevention and  enforcement  fund  for  substance  abuse  treatment  and
prevention   and   enforcement  of  laws  governing  the  unlawful  use,
possession,  sale,  manufacture,  dispensing  or   distribution   of   a
controlled substance;

b) requires such contributions to be in whole dollar amount;

c) such contributions will not reduce the amount of state tax owed by an
individual;

d) specifies that the commissioner of taxation and finance provide space
on  the personal income tax return in order that the taxpayer may make a
contribution;

e) such contributions shall be credited to the fund and  used  only  for
those aforementioned purposes.

Specific provisions for the establishment of this fund are as follows:

a) the fund shall be established in the joint custody of the commission-
er of taxation and finance and the comptroller;

b) maintains that the fund shall consist of all revenues received by the
department  of taxation and finance under section 623 of the tax law and
all other moneys appropriated, credited or transferred  from  any  other
fund or source;

c)  specifies  that  all  money  in  the controlled substance treatment,
prevention and enforcement fund be kept separate from  other  moneys  in
the  custody  of  the commissioner of taxation and finance and the comp-
troller;

d) specifies that such money in  the  fund  be  utilized  only  for  the
purpose  of providing substance abuse treatment and prevention services,
and for the enforcement of laws governing the unlawful use,  possession,

sale,  manufacture, dispensing or distribution of a controlled substance
or drug paraphernalia;

e)  requires all payments to the fund be made by the department of taxa-
tion and finance after audit and warrant of the comptroller on  vouchers
approved by such commissions.

EFFECTS OF PRESENT LAW WHICH THIS BILL WOULD ALTER:

The  tax  law  is  amended by adding a new section 623, which will allow
taxpayers to make a contribution to the controlled substance  treatment,
prevention  and  enforcement fund. Also the state finance law is amended
by adding a new section 89-h which will establish a special fund  to  be
known as the "controlled substance treatment, prevention and enforcement
fund".

JUSTIFICATION:

In order that we may fight substance abuse, a detrimental and fast-grow-
ing  problem  in  today's society, we must enlist the aid of the people.
This is a social problem that affects us all. Substance abuse  heightens
other  societal  problems  such  as  crime, thus destroying the sense of
community we have all  built,  and  hope  to  maintain.  The  controlled
substance  treatment, prevention and enforcement fund will allow taxpay-
ers to help in this on going battle by providing them with. the opportu-
nity to donate monies on their personal tax form. These monies will  not
only  go  to  treatment  for  individuals,  but  prevention programs and
enforcement of laws in relation to the different aspects  of  drug  use;
thereby impacting on all communities of New York State.

This  program  will  allow the state to strengthen its commitment in its
fight against drugs by utilizing the vast resources of  its  people.  By
putting  to  use space on the personal income tax form the state will be
able to reach a wide range of people. This is advantageous  in  that  it
provides convenience to those who would like to contribute to combat the
"war on drugs". We in New York State are a family, and we must recognize
that  each  of us is an integral part of the family unit. For we are our
brother's keeper.

PRIOR LEGISLATIVE HISTORY:

S.1903 of 2007
01/29/07 Referred to Investigations & Government Operations
S.1698 of 2011
01/11/11 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
03/23/11 COMMITTEE DISCHARGED AND COMMITTED TO ALCOHOLISM AND DRUG ABUSE
01/04/12 REFERRED TO ALCOHOLISM AND DRUG ABUSE
01/25/12 AMEND AND RECOMMIT TO ALCOHOLISM AND DRUG ABUSE
01/25/12 PRINT NUMBER 1698A
01/09/13 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/08/14 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None.

EFFECTIVE DATE:

This  act  shall  take effect on the thirty-first day of December in the
year in which it shall have become a law  and  shall  apply  to  taxable
years  beginning after such date, provided however, that effective imme-
diately, all  actions  and  procedures  with  respect  to  the  proposed
adoption,  amendment,  suspension  or  repeal  of any rule or regulation
necessary to the timely implementation of  this  act  are  directed  and
authorized.

2015-S4010 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4010

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 25, 2015
                               ___________

Introduced  by  Sen. SAMPSON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law and the state finance law,  in  relation  to
  establishing   the  controlled  substance  treatment,  prevention  and
  enforcement fund and permitting contributions to such fund to be  made
  on personal income tax returns

  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 section 623 to  read
as follows:
  S  623.  GIFT  FOR  CONTROLLED  SUBSTANCE  TREATMENT,  PREVENTION  AND
ENFORCEMENT. EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR  AFTER  JANUARY
FIRST, TWO THOUSAND SIXTEEN, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT
TO  CONTRIBUTE  TO  THE  CONTROLLED  SUBSTANCE TREATMENT, PREVENTION AND
ENFORCEMENT FUND  FOR  SUBSTANCE  ABUSE  TREATMENT  AND  PREVENTION  AND
ENFORCEMENT  OF LAWS GOVERNING THE UNLAWFUL USE, POSSESSION, SALE, MANU-
FACTURE, DISPENSING OR DISTRIBUTION OF A CONTROLLED  SUBSTANCE,  AS  SET
FORTH  IN  SECTION THIRTY-THREE HUNDRED SIX OF THE PUBLIC HEALTH LAW, OR
DRUG PARAPHERNALIA. SUCH CONTRIBUTION  SHALL  BE  IN  ANY  WHOLE  DOLLAR
AMOUNT  AND  SHALL NOT REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH INDI-
VIDUAL. 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  CONTROLLED  SUBSTANCE  TREATMENT,
PREVENTION AND ENFORCEMENT FUND AND USED ONLY FOR THOSE PURPOSES ENUMER-
ATED IN SECTION EIGHTY-NINE-I OF THE STATE FINANCE LAW.
  S 2. The state finance law is amended by adding a new section 89-i  to
read as follows:
  S  89-I.  CONTROLLED  SUBSTANCE  TREATMENT, PREVENTION AND ENFORCEMENT
FUND. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMIS-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09127-01-5

S. 4010                             2

SIONER OF TAXATION AND FINANCE AND THE COMPTROLLER, A SPECIAL FUND TO BE
KNOWN AS THE "CONTROLLED SUBSTANCE TREATMENT, PREVENTION AND ENFORCEMENT
FUND".
  2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT  TO  THE  PROVISIONS  OF  SECTION  SIX
HUNDRED  TWENTY-THREE  OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED,
CREDITED, OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE  PURSUANT
TO LAW.
  3.  MONEYS  IN  THE  CONTROLLED  SUBSTANCE  TREATMENT,  PREVENTION AND
ENFORCEMENT FUND SHALL BE KEPT SEPARATE AND SHALL NOT BE COMMINGLED WITH
ANY OTHER MONEYS IN THE CUSTODY OF  THE  COMMISSIONER  OF  TAXATION  AND
FINANCE AND THE COMPTROLLER.
  4.  THE MONEYS IN SUCH FUND SHALL BE EXPENDED ONLY FOR THE PURPOSES OF
PROVIDING SUBSTANCE ABUSE TREATMENT AND PREVENTION SERVICES AND FOR  THE
ENFORCEMENT  OF LAWS GOVERNING THE UNLAWFUL USE, POSSESSION, SALE, MANU-
FACTURE, DISPENSING OR DISTRIBUTION OF A CONTROLLED  SUBSTANCE,  AS  SET
FORTH  IN  SECTION THIRTY-THREE HUNDRED SIX OF THE PUBLIC HEALTH LAW, OR
DRUG PARAPHERNALIA.
  5. ALL PAYMENTS FROM SUCH FUND SHALL BE  MADE  BY  THE  DEPARTMENT  OF
TAXATION  AND  FINANCE  AFTER  AUDIT  AND  WARRANT OF THE COMPTROLLER ON
VOUCHERS APPROVED BY THE COMMISSIONER OF TAXATION AND FINANCE.
  S 3. This act shall take effect on the thirty-first of December in the
year in which it shall have become a law  and  shall  apply  to  taxable
years beginning after such date, provided, however, that effective imme-
diately,  all  actions  and  procedures  with  respect  to  the proposed
adoption, amendment, suspension or repeal  of  any  rule  or  regulation
necessary  to  the  timely  implementation  of this act are directed and
authorized.

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