S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9857
 
                           I N  A S S E M B L Y
 
                             February 14, 2018
                                ___________
 
 Introduced  by M. of A. GALEF -- read once and referred to the Committee
   on Ways and Means
 
 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:
   §  629-B.  GIFT  FOR  SUBSTANCE  USE  DISORDER EDUCATION AND RECOVERY.
 EFFECTIVE FOR ANY TAX YEAR COMMENCING ON OR  AFTER  JANUARY  FIRST,  TWO
 THOUSAND  SEVENTEEN,  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.
   § 2. The state finance law is amended by adding a new section 89-i  to
 read as follows:
   §  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
 MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD03837-01-7

 A. 9857                             2
 
 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.
   §  3.  The mental hygiene law is amended by adding a new section 19.45
 to read as follows:
 § 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.
   § 4. This act shall take effect immediately.