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

                                  7204

                            I N  S E N A T E

                              April 6, 2016
                               ___________

Introduced  by  Sen. AMEDORE -- 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, in  relation  to  authorizing  a  gift  for
  substance  use  disorder education and recovery on personal income tax
  returns; to amend the state finance law, in relation  to  establishing
  the  substance  use disorder education and recovery fund; and to amend
  the mental hygiene law, in relation to providing grants for  substance
  use disorder education and recovery

  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  629-b  to
read as follows:
  S  629-B.  GIFT  FOR  SUBSTANCE  USE  DISORDER EDUCATION AND RECOVERY.
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 SUBSTANCE USE DISORDER EDUCATION  AND  RECOVERY  FUND.
SUCH  CONTRIBUTION  SHALL  BE  IN  ANY WHOLE DOLLAR AMOUNT AND SHALL NOT
REDUCE THE AMOUNT OF STATE TAX OWED BY SUCH INDIVIDUAL.  THE COMMISSION-
ER 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 SUBSTANCE USE DISORDER EDUCATION AND RECOVERY FUND AND USED  ONLY
FOR  THOSE  PURPOSES  ENUMERATED  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.  SUBSTANCE USE DISORDER EDUCATION AND RECOVERY FUND. 1. THERE
IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF  TAXA-
TION  AND  FINANCE AND THE STATE COMPTROLLER, A SPECIAL FUND TO BE KNOWN
AS THE "SUBSTANCE USE DISORDER EDUCATION AND RECOVERY FUND".
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
PROVISIONS  OF  SECTION  SIX  HUNDRED  TWENTY-NINE-B OF THE TAX LAW, ALL
REVENUES RECEIVED PURSUANT TO APPROPRIATIONS BY THE LEGISLATURE, AND ALL

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

                                                           LBD13551-02-6

S. 7204                             2

MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
OR SOURCE PURSUANT TO LAW. NO MONEYS CREDITED TO SUCH FUND  PURSUANT  TO
SECTION  SIX  HUNDRED  TWENTY-NINE-B  OF  THE TAX LAW SHALL BE DEEMED TO
AUTHORIZE  THE  REDUCTION OF THE AMOUNT OF MONIES OTHERWISE APPROPRIATED
BY THE STATE FOR THE PURPOSE OF SUBSTANCE  USE  DISORDER  EDUCATION  AND
RECOVERY.
  3.  THE  MONIES  OF  THE FUND SHALL BE MADE AVAILABLE TO THE OFFICE OF
ALCOHOLISM AND SUBSTANCE ABUSE SERVICES FOR  THE  PURPOSE  OF  PROVIDING
GRANTS  TO  ORGANIZATIONS  DEDICATED TO PROVIDING EDUCATION, PREVENTION,
TREATMENT OR RECOVERY TO THOSE SUFFERING FROM  SUBSTANCE  USE  DISORDERS
PURSUANT TO SECTION 19.45 OF THE MENTAL HYGIENE LAW.
  4.  THE  MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT
OF THE STATE COMPTROLLER  ON  VOUCHERS  CERTIFIED  OR  APPROVED  BY  THE
COMMISSIONER  OF ALCOHOLISM AND SUBSTANCE ABUSE SERVICES, OR BY AN OFFI-
CER OR EMPLOYEE OF THE OFFICE OF ALCOHOLISM AND SUBSTANCE ABUSE SERVICES
DESIGNATED BY SUCH COMMISSIONER.
  S 3. The mental hygiene law is amended by adding a new  section  19.45
to read as follows:
S 19.45 SUBSTANCE USE DISORDER EDUCATION AND RECOVERY GRANTS.
  (A)  THE  OFFICE  SHALL DEVELOP AND IMPLEMENT A PROGRAM WHICH PROVIDES
GRANTS TO ORGANIZATIONS ENGAGED IN ACTIVITIES  WHICH  ARE  DEDICATED  TO
PROVIDING  EDUCATION, PREVENTION, TREATMENT OR RECOVERY TO THOSE SUFFER-
ING FROM SUBSTANCE USE DISORDERS.
  (B) ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE STATE  COMP-
TROLLER  SHALL  CERTIFY  TO  THE  GOVERNOR,  TEMPORARY  PRESIDENT OF THE
SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE SENATE  FINANCE  COMMITTEE
AND  CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY
DEPOSITED IN THE SUBSTANCE USE DISORDER  EDUCATION  AND  RECOVERY  FUND,
ESTABLISHED  PURSUANT TO SECTION EIGHTY-NINE-I OF THE STATE FINANCE LAW,
DURING THE PRECEDING CALENDAR YEAR AS  THE  RESULT  OF  REVENUE  DERIVED
PURSUANT TO SECTION SIX HUNDRED TWENTY-NINE-B OF THE TAX LAW.
  (C) ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
OF  ALCOHOLISM  AND  SUBSTANCE  ABUSE  SERVICES  SHALL PROVIDE A WRITTEN
REPORT TO THE TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF  THE  ASSEM-
BLY,  CHAIR  OF THE SENATE FINANCE COMMITTEE, CHAIR OF THE ASSEMBLY WAYS
AND MEANS COMMITTEE, CHAIR OF THE SENATE COMMITTEE ON MENTAL HEALTH  AND
DEVELOPMENTAL  DISABILITIES,  AND  CHAIR  OF  THE ASSEMBLY MENTAL HEALTH
COMMITTEE. SUCH REPORT SHALL INCLUDE HOW THE MONIES OF THE SUBSTANCE USE
DISORDER EDUCATION AND RECOVERY  FUND WERE UTILIZED DURING THE  PROCEED-
ING CALENDAR YEAR AND SHALL INCLUDE:
  (1) THE AMOUNT OF MONEY DISPERSED FROM THE FUND;
  (2) RECIPIENTS OF AWARDS FROM THE FUND;
  (3) THE AMOUNT AWARDED TO EACH RECIPIENT; AND
  (4) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED.
  S 4. This act shall take effect immediately.