Bill S524-2013

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

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.

Details

Actions

  • Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 9, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S524

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 enforcement 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 commissioner 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 comptroller;

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 taxation 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-growing 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 taxpayers to help in this on going battle by providing them with. the opportunity 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

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 immediately, 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.


Text

STATE OF NEW YORK ________________________________________________________________________ 524 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________
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 FOURTEEN, 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-H OF THE STATE FINANCE LAW. S 2. The state finance law is amended by adding a new section 89-h to read as follows:
S 89-H. CONTROLLED SUBSTANCE TREATMENT, PREVENTION AND ENFORCEMENT FUND. 1. THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMIS- 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 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.

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