S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1210--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 7, 2021
                                ___________
 
 Introduced by M. of A. LAVINE -- read once and referred to the Committee
   on Ways and Means -- recommitted to the Committee on Ways and Means in
   accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee

 AN ACT to amend the tax law, the penal law and the state finance law, in
   relation  to  establishing the child victim foundation fund and imple-
   menting a supplemental child victim fee
 
   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 209-P to
 read as follows:
   § 209-P. GIFT FOR THE CHILD VICTIM FOUNDATION FUND. EFFECTIVE FOR  ANY
 TAX  YEAR  COMMENCING  ON  OR  AFTER JANUARY FIRST, TWO THOUSAND TWENTY-
 THREE, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT  TO  CONTRIBUTE  TO  THE
 SUPPORT  OF THE CHILD VICTIM FOUNDATION FUND. SUCH CONTRIBUTION SHALL BE
 IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE  STATE
 TAX  OWED  BY SUCH TAXPAYER. THE COMMISSIONER SHALL INCLUDE SPACE ON THE
 CORPORATE INCOME TAX RETURN TO ENABLE A TAXPAYER TO MAKE  SUCH  CONTRIB-
 UTION.    NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  ALL REVENUES
 COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE CHILD VICTIM
 FOUNDATION FUND AND SHALL BE USED ONLY FOR THE  PURPOSES  ENUMERATED  IN
 SECTION NINETY-NINE-OO OF THE STATE FINANCE LAW.
   §  2.  The tax law is amended by adding a new section 630-k to read as
 follows:
   § 630-K. GIFT FOR THE CHILD VICTIM FOUNDATION FUND. EFFECTIVE FOR  ANY
 TAX  YEAR  COMMENCING  ON  OR  AFTER JANUARY FIRST, TWO THOUSAND TWENTY-
 THREE, A TAXPAYER IN ANY TAXABLE YEAR MAY ELECT  TO  CONTRIBUTE  TO  THE
 SUPPORT  OF THE CHILD VICTIM FOUNDATION FUND. SUCH CONTRIBUTION SHALL BE
 IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE  STATE
 TAX  OWED  BY SUCH TAXPAYER. THE COMMISSIONER SHALL INCLUDE SPACE ON THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03789-03-2
              

 A. 1210--A                          2
 
 PERSONAL INCOME TAX RETURN TO ENABLE A TAXPAYER TO  MAKE  SUCH  CONTRIB-
 UTION.    NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  ALL REVENUES
 COLLECTED PURSUANT TO THIS SECTION SHALL BE CREDITED TO THE CHILD VICTIM
 FOUNDATION  FUND  AND  SHALL BE USED ONLY FOR THE PURPOSES ENUMERATED IN
 SECTION NINETY-NINE-OO OF THE STATE FINANCE LAW.
   § 3. Section 60.35 of the penal law, as amended by section 1 of part E
 of chapter 56 of the laws of 2004, subparagraphs (i), (ii) and (iii)  of
 paragraph  (a)  of  subdivision  1 as amended by section 1 of part DD of
 chapter 56 of the laws of  2008,  paragraph  (b)  of  subdivision  1  as
 amended  by chapter 320 of the laws of 2006, subdivision 4 as amended by
 chapter 525 of the laws of 2013,  paragraph  (a)  of  subdivision  5  as
 amended  by section 103 of chapter 322 of the laws of 2021, and subdivi-
 sion 8 as amended by section 121 of subpart B of part C of chapter 62 of
 the laws of 2011, is amended to read as follows:
 § 60.35 Mandatory surcharge, sex offender registration fee, DNA databank
           fee, supplemental sex offender victim fee, SUPPLEMENTAL  CHILD
           VICTIM FEE and crime victim assistance fee required in certain
           cases.
   1.  (a)  Except  as  provided  in section eighteen hundred nine of the
 vehicle and traffic law and section 27.12 of the parks,  recreation  and
 historic  preservation  law,  whenever  proceedings in an administrative
 tribunal or a court of this state result in a conviction for a felony, a
 misdemeanor, or a violation, as these terms are defined in section 10.00
 of this chapter,  there  shall  be  levied  at  sentencing  a  mandatory
 surcharge,  sex  offender registration fee, DNA databank fee and a crime
 victim assistance fee in addition to any sentence required or  permitted
 by law, in accordance with the following schedule:
   (i)  a person convicted of a felony shall pay a mandatory surcharge of
 three hundred dollars and a crime victim assistance fee  of  twenty-five
 dollars;
   (ii)  a  person  convicted  of  a  misdemeanor  shall  pay a mandatory
 surcharge of one hundred seventy-five dollars and a crime victim assist-
 ance fee of twenty-five dollars;
   (iii) a  person  convicted  of  a  violation  shall  pay  a  mandatory
 surcharge  of  ninety-five  dollars and a crime victim assistance fee of
 twenty-five dollars;
   (iv) a person convicted of a sex offense as defined by subdivision two
 of section one hundred sixty-eight-a of the correction law or a sexually
 violent offense as defined by subdivision three of section  one  hundred
 sixty-eight-a  of  the  correction law shall, in addition to a mandatory
 surcharge and crime victim assistance fee, pay a sex offender  registra-
 tion fee of fifty dollars.
   (v)  a person convicted of a designated offense as defined by subdivi-
 sion seven of section nine hundred  ninety-five  of  the  executive  law
 shall,  in addition to a mandatory surcharge and crime victim assistance
 fee, pay a DNA databank fee of fifty dollars.
   (b) When the felony or misdemeanor conviction  in  subparagraphs  (i),
 (ii)  or  (iv)  of  paragraph  (a)  of  this subdivision results from an
 offense contained in article one hundred thirty of this chapter,  incest
 in  the  third,  second  or  first degree as defined in sections 255.25,
 255.26 and 255.27 of this chapter or an offense contained in article two
 hundred sixty-three of this chapter, the person convicted  shall  pay  a
 supplemental sex offender victim fee of one thousand dollars in addition
 to the mandatory surcharge and any other fee.
   (C)  WHEN  THE  FELONY OR MISDEMEANOR CONVICTION IN SUBPARAGRAPHS (I),
 (II) OR (IV) OF PARAGRAPH  (A)  OF  THIS  SUBDIVISION  RESULTS  FROM  AN
 A. 1210--A                          3
 
 OFFENSE  DEFINED BY SUBDIVISION TWO OF SECTION ONE HUNDRED SIXTY-EIGHT-A
 OF THE CORRECTION LAW, A SEXUALLY MOTIVATED VIOLENT OFFENSE  AS  DEFINED
 BY  SUBDIVISION  THREE  OF  SECTION  ONE  HUNDRED  SIXTY-EIGHT-A  OF THE
 CORRECTION  LAW,  ANY OFFENSE CONTAINED IN ARTICLE ONE HUNDRED THIRTY OF
 THIS CHAPTER, INCEST IN THE THIRD, SECOND OR FIRST DEGREE AS DEFINED  IN
 SECTIONS  255.25,  255.26  AND  255.27  OF  THIS  CHAPTER, OR AN OFFENSE
 CONTAINED IN ARTICLE TWO HUNDRED SIXTY-THREE OF THIS  CHAPTER,  AND  THE
 PERSON  AGAINST  WHOM THE CRIME WAS COMMITTED WAS UNDER THE AGE OF EIGH-
 TEEN AT THE TIME OF THE CRIMINAL ACT, THE PERSON CONVICTED SHALL  PAY  A
 SUPPLEMENTAL CHILD VICTIM FEE OF ONE THOUSAND DOLLARS IN ADDITION TO THE
 MANDATORY SURCHARGE AND ANY OTHER FEE OR SUPPLEMENTAL FEE.
   2.  Where  a  person  is convicted of two or more crimes or violations
 committed through a single act or omission, or through an act  or  omis-
 sion  which  in  itself  constituted one of the crimes or violations and
 also was a material element of the  other,  the  court  shall  impose  a
 mandatory  surcharge and a crime victim assistance fee, and where appro-
 priate a supplemental sex offender victim fee AND A  SUPPLEMENTAL  CHILD
 VICTIM  FEE,  in  accordance with the provisions of this section for the
 crime or violation which carries  the  highest  classification,  and  no
 other sentence to pay a mandatory surcharge, crime victim assistance fee
 [or],  supplemental  sex  offender  victim  fee  OR A SUPPLEMENTAL CHILD
 VICTIM FEE required by this section shall be imposed. Where a person  is
 convicted  of  two or more sex offenses or sexually violent offenses, as
 defined by subdivisions two and three  of  section  one  hundred  sixty-
 eight-a  of  the correction law, committed through a single act or omis-
 sion, or through an act or omission which in itself constituted  one  of
 the  offenses  and  also  was a material element of the other, the court
 shall impose only one  sex  offender  registration  fee,  AND  ONLY  ONE
 SUPPLEMENTAL  CHILD  VICTIM  FEE.  Where a person is convicted of two or
 more designated offenses, as defined by  subdivision  seven  of  section
 nine  hundred  ninety-five  of  the  executive  law, committed through a
 single act or omission, or through an act or omission  which  in  itself
 constituted  one  of the offenses and also was a material element of the
 other, the court shall impose only one DNA databank fee.
   3. The mandatory surcharge, sex offender registration fee,  DNA  data-
 bank  fee,  crime victim assistance fee, [and] supplemental sex offender
 victim fee, AND SUPPLEMENTAL CHILD VICTIM FEE provided for  in  subdivi-
 sion  one  of  this  section  shall be paid to the clerk of the court or
 administrative tribunal that rendered the conviction. Within  the  first
 ten  days  of the month following collection of the mandatory surcharge,
 crime victim assistance fee, [and] supplemental sex offender victim fee,
 AND SUPPLEMENTAL CHILD VICTIM FEE, the collecting authority shall deter-
 mine the amount of mandatory surcharge, crime victim assistance fee, and
 supplemental sex offender victim fee collected and, if it is an adminis-
 trative tribunal, or a town or village justice court, it shall then  pay
 such  money to the state comptroller who shall deposit such money in the
 state treasury pursuant to section one hundred twenty-one of  the  state
 finance  law  to  the credit of the criminal justice improvement account
 established by section ninety-seven-bb of the state finance law.  Within
 the first ten days of the month following collection of the sex offender
 registration  fee  and  DNA databank fee, the collecting authority shall
 determine the amount of the sex offender registration fee and DNA  data-
 bank  fee  collected and, if it is an administrative tribunal, or a town
 or village justice court, it shall then pay  such  money  to  the  state
 comptroller  who shall deposit such money in the state treasury pursuant
 to section one hundred twenty-one of the state finance law to the credit
 A. 1210--A                          4
 
 of the general fund. If such collecting authority is any other court  of
 the  unified  court system, it shall, within such period, pay such money
 attributable to the mandatory surcharge or crime victim  assistance  fee
 to  the  state commissioner of taxation and finance to the credit of the
 criminal justice improvement account established by section  ninety-sev-
 en-bb  of  the  state finance law.   If such collecting authority is any
 other court of the unified court system, it shall, within  such  period,
 pay such money attributable to the sex offender registration fee and the
 DNA  databank  fee  to the state commissioner of taxation and finance to
 the credit of the general fund.
   4. Any person who has paid a mandatory surcharge, sex offender  regis-
 tration  fee,  DNA  databank  fee,  a  crime  victim assistance fee or a
 supplemental sex offender victim fee under the authority of this section
 based upon a conviction that is subsequently  reversed  or  who  paid  a
 mandatory  surcharge, sex offender registration fee, DNA databank fee, a
 crime victim assistance fee or  supplemental  sex  offender  victim  fee
 under  the  authority of this section which is ultimately determined not
 to be required by this section shall be entitled to  a  refund  of  such
 mandatory  surcharge,  sex  offender registration fee, DNA databank fee,
 crime victim assistance fee or supplemental sex offender victim fee upon
 application, in the case of a town or village court, to the state  comp-
 troller.  The state comptroller shall require such proof as is necessary
 in order to determine whether a refund is required by law. In all  other
 cases, such application shall be made to the department, agency or court
 that  collected  such surcharge or fee. Such department, agency or court
 shall initiate the refund process and the state  comptroller  shall  pay
 the refund pursuant to subdivision fifteen of section eight of the state
 finance law.
   5.  (a)  When  a  person  who is convicted of a crime or violation and
 sentenced to a term of imprisonment has  failed  to  pay  the  mandatory
 surcharge, sex offender registration fee, DNA databank fee, crime victim
 assistance  fee  [or],  supplemental  sex offender victim fee OR SUPPLE-
 MENTAL CHILD VICTIM FEE required by this section, the clerk of the court
 that rendered the conviction shall  notify  the  superintendent  or  the
 municipal  official  of  the  facility where the person is confined. The
 superintendent or the municipal official shall cause any amount owing to
 be collected from such person during his or  her  term  of  imprisonment
 from  moneys  to the credit of an incarcerated individuals' fund or such
 moneys as may be earned by a person in a work release  program  pursuant
 to  section  eight  hundred  sixty  of  the  correction law. Such moneys
 attributable to the mandatory surcharge or crime victim  assistance  fee
 shall  be paid over to the state comptroller to the credit of the crimi-
 nal justice improvement account established by  section  ninety-seven-bb
 of  the  state finance law, SUCH MONEYS ATTRIBUTABLE TO THE SUPPLEMENTAL
 CHILD VICTIM FEE SHALL BE PAID OVER TO  THE  STATE  COMPTROLLER  TO  THE
 CREDIT  OF THE CHILD VICTIM FOUNDATION FUND ESTABLISHED BY SECTION NINE-
 TY-NINE-OO OF THE STATE FINANCE LAW and such moneys attributable to  the
 sex  offender registration fee or DNA databank fee shall be paid over to
 the state comptroller to the credit of the general fund, except that any
 such moneys collected which are surcharges,  sex  offender  registration
 fees,  DNA  databank  fees, crime victim assistance fees or supplemental
 sex offender victim fees levied in relation to convictions obtained in a
 town or village justice court shall be paid within thirty days after the
 receipt thereof by the  superintendent  or  municipal  official  of  the
 facility  to  the  justice  of  the  court  in  which the conviction was
 obtained. For the purposes of collecting such mandatory  surcharge,  sex
 A. 1210--A                          5
 
 offender  registration  fee,  DNA  databank fee, crime victim assistance
 fee, [and] supplemental sex offender victim fee, AND SUPPLEMENTAL  CHILD
 VICTIM  FEE,  the  state  shall  be legally entitled to the money to the
 credit  of an incarcerated individuals' fund or money which is earned by
 an incarcerated individual in a work release program.  For  purposes  of
 this  subdivision,  the term "incarcerated individuals' fund" shall mean
 moneys in the possession of an incarcerated individual at  the  time  of
 his  or  her admission into such facility, funds earned by him or her as
 provided for in section one hundred eighty-seven of the  correction  law
 and  any  other funds received by him or her or on his or her behalf and
 deposited with such superintendent or municipal official.
   (b) The incarceration fee provided for in subdivision two  of  section
 one  hundred  eighty-nine of the correction law shall not be assessed or
 collected if any order of restitution  or  reparation,  fine,  mandatory
 surcharge, sex offender registration fee, DNA databank fee, crime victim
 assistance  fee  [or],  supplemental  sex offender victim fee OR SUPPLE-
 MENTAL CHILD VICTIM FEE remains unpaid.    In  such  circumstances,  any
 monies  which  may  lawfully be withheld from the compensation paid to a
 prisoner for work performed while housed in a general confinement facil-
 ity in satisfaction of such an obligation shall first be applied  toward
 satisfaction of such obligation.
   6. Notwithstanding any other provision of this section, where a person
 has  made  restitution  or  reparation pursuant to section 60.27 of this
 article, such person shall not be required to pay a mandatory  surcharge
 or a crime victim assistance fee.
   7.  Notwithstanding the provisions of subdivision one of section 60.00
 of this article, the provisions of subdivision one of this section shall
 not apply to a violation under any law other than this chapter.
   8. Subdivision one of section 130.10 of  the  criminal  procedure  law
 notwithstanding,  at the time that the mandatory surcharge, sex offender
 registration fee or DNA databank fee, crime victim assistance fee  [or],
 supplemental sex offender victim fee OR SUPPLEMENTAL CHILD VICTIM FEE is
 imposed  a  town or village court may, and all other courts shall, issue
 and cause to be served upon the person required  to  pay  the  mandatory
 surcharge,  sex  offender  registration  fee  or DNA databank fee, crime
 victim assistance fee [or], supplemental  sex  offender  victim  fee  OR
 SUPPLEMENTAL  CHILD  VICTIM  FEE,  a  summons directing that such person
 appear  before  the  court  regarding  the  payment  of  the   mandatory
 surcharge,  sex  offender  registration  fee  or DNA databank fee, crime
 victim assistance fee [or], supplemental  sex  offender  victim  fee  OR
 SUPPLEMENTAL  CHILD VICTIM FEE, if after sixty days from the date it was
 imposed it remains unpaid. The designated  date  of  appearance  on  the
 summons shall be set for the first day court is in session falling after
 the  sixtieth  day  from  the imposition of the mandatory surcharge, sex
 offender registration fee or DNA databank fee, crime  victim  assistance
 fee  [or],  supplemental  sex  offender victim fee OR SUPPLEMENTAL CHILD
 VICTIM FEE.   The summons shall  contain  the  information  required  by
 subdivision  two  of section 130.10 of the criminal procedure law except
 that in substitution for the requirement of paragraph (c) of such subdi-
 vision the summons shall state that the person served must appear  at  a
 date, time and specific location specified in the summons if after sixty
 days  from  the  date  of issuance the mandatory surcharge, sex offender
 registration fee or DNA databank fee, crime victim assistance fee  [or],
 supplemental  sex  offender  victim fee OR SUPPLEMENTAL CHILD VICTIM FEE
 remains unpaid. The court shall not issue a summons under this  subdivi-
 sion  to  a  person  who  is being sentenced to a term of confinement in
 A. 1210--A                          6
 
 excess of sixty days in jail or in the  department  of  corrections  and
 community  supervision. The mandatory surcharges, sex offender registra-
 tion fee and DNA databank fees,  crime  victim  assistance  fees  [and],
 supplemental sex offender victim fees AND SUPPLEMENTAL CHILD VICTIM FEES
 for  those  persons shall be governed by the provisions of section 60.30
 of this article.
   9. Notwithstanding the provisions of subdivision one of this  section,
 in  the  event  a  proceeding  is in a town or village court, such court
 shall add an additional five dollars to the surcharges imposed  by  such
 subdivision one.
   §  4.  Subdivision  5 of section 60.35 of the penal law, as amended by
 section  103-a of part E of chapter 322 of the laws of 2021, is  amended
 to read as follows:
   5.  When  a  person  who  is  convicted  of  a  crime or violation and
 sentenced to a term of imprisonment has  failed  to  pay  the  mandatory
 surcharge, sex offender registration fee, DNA databank fee, crime victim
 assistance  fee  [or],  supplemental  sex offender victim fee OR SUPPLE-
 MENTAL CHILD VICTIM FEE required by this section, the clerk of the court
 that rendered the conviction shall  notify  the  superintendent  or  the
 municipal  official  of  the  facility where the person is confined. The
 superintendent or the municipal official shall cause any amount owing to
 be collected from such person during his or  her  term  of  imprisonment
 from  moneys  to the credit of an incarcerated individuals' fund or such
 moneys as may be earned by a person in a work release  program  pursuant
 to  section  eight  hundred  sixty  of  the  correction law. Such moneys
 attributable to the mandatory surcharge or crime victim  assistance  fee
 shall  be paid over to the state comptroller to the credit of the crimi-
 nal justice improvement account established by  section  ninety-seven-bb
 of  the  state finance law, SUCH MONEYS ATTRIBUTABLE TO THE SUPPLEMENTAL
 CHILD VICTIM FEE SHALL BE PAID OVER TO  THE  STATE  COMPTROLLER  TO  THE
 CREDIT  OF THE CHILD VICTIM FOUNDATION FUND ESTABLISHED BY SECTION NINE-
 TY-NINE-OO OF THE STATE FINANCE LAW and such moneys attributable to  the
 sex  offender registration fee or DNA databank fee shall be paid over to
 the state comptroller to the credit of the general fund, except that any
 such moneys collected which are surcharges,  sex  offender  registration
 fees,  DNA  databank  fees, crime victim assistance fees or supplemental
 sex offender victim fees levied in relation to convictions obtained in a
 town or village justice court shall be paid within thirty days after the
 receipt thereof by the  superintendent  or  municipal  official  of  the
 facility  to  the  justice  of  the  court  in  which the conviction was
 obtained. For the purposes of collecting such mandatory  surcharge,  sex
 offender registration fee, DNA databank fee, crime victim assistance fee
 [and],  supplemental  sex  offender  victim  fee  AND SUPPLEMENTAL CHILD
 VICTIM FEE, the state shall be legally entitled  to  the  money  to  the
 credit  of an incarcerated individuals' fund or money which is earned by
 an incarcerated individual in a work release program.  For  purposes  of
 this  subdivision,  the term "incarcerated individuals' fund" shall mean
 moneys in the possession of an incarcerated individual at  the  time  of
 his  or  her admission into such facility, funds earned by him or her as
 provided for in section one hundred eighty-seven of the  correction  law
 and  any  other funds received by him or her or on his or her behalf and
 deposited with such superintendent or municipal official.
   § 5. The state finance law is amended by adding a new section 99-oo to
 read as follows:
   § 99-OO. CHILD VICTIM FOUNDATION FUND. 1. THERE IS HEREBY  ESTABLISHED
 IN  THE  JOINT  CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE, THE
 A. 1210--A                          7
 
 COMPTROLLER, AND THE COMMISSIONER OF THE DIVISION  OF  CRIMINAL  JUSTICE
 SERVICES,  A  SPECIAL  FUND  TO BE KNOWN AS THE "CHILD VICTIM FOUNDATION
 FUND". MONIES IN THE FUND SHALL BE KEPT SEPARATE FROM AND NOT COMMINGLED
 WITH OTHER FUNDS.
   2. SUCH FUNDS SHALL CONSIST OF THE REVENUES RECEIVED BY THE DEPARTMENT
 OF  TAXATION  AND  FINANCE,  PURSUANT  TO THE PROVISIONS OF SECTIONS TWO
 HUNDRED NINE-P AND  SIX  HUNDRED  THIRTY-K  OF  THE  TAX  LAW,  REVENUES
 RECEIVED  FROM  THE  SUPPLEMENTAL  CHILD  VICTIM  FEE  PURSUANT  TO  THE
 PROVISIONS OF SECTION 60.35 OF THE  PENAL  LAW,  AND  ALL  OTHER  MONEYS
 APPROPRIATED,  CREDITED,  OR  TRANSFERRED THERETO FROM ANY OTHER FUND OR
 SOURCE PURSUANT TO LAW. NOTHING CONTAINED IN THIS SECTION SHALL  PREVENT
 THE  STATE  FROM RECEIVING GRANTS, GIFTS, OR BEQUESTS FOR THE PURPOSE OF
 THE FUND AS DEFINED IN THIS SECTION AND DEPOSITING THEM  INTO  THE  FUND
 ACCORDING TO LAW.
   3.  ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
 OF THE DIVISION OF CRIMINAL JUSTICE SERVICES  SHALL  PROVIDE  A  WRITTEN
 REPORT  TO  THE  TEMPORARY  PRESIDENT  OF THE SENATE, THE SPEAKER OF THE
 ASSEMBLY, THE CHAIR OF THE SENATE FINANCE COMMITTEE, THE  CHAIR  OF  THE
 ASSEMBLY WAYS AND MEANS COMMITTEE, THE COMPTROLLER, AND THE PUBLIC. SUCH
 REPORT SHALL INCLUDE HOW THE MONIES OF THE FUND WERE UTILIZED DURING THE
 PRECEDING CALENDAR YEAR, AND SHALL INCLUDE:
   (I)  THE AMOUNT OF MONEY DISBURSED FROM THE FUND AND THE AWARD PROCESS
 FOR SUCH DISBURSEMENT;
   (II) RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH RECIPIENT;
   (IV) THE PURPOSE FOR WHICH SUCH AWARDS WERE GRANTED; AND
   (V) A SUMMARY FINANCIAL PLAN FOR SUCH MONIES WHICH SHALL INCLUDE ESTI-
 MATES OF ALL RECEIPTS AND ALL DISBURSEMENTS FOR THE CURRENT AND SUCCEED-
 ING FISCAL YEARS, ALONG WITH THE ACTUAL RESULTS FROM  THE  PRIOR  FISCAL
 YEAR.
   4.  MONIES OF THE FUND SHALL BE EXPENDED ONLY TO NOT-FOR-PROFIT ORGAN-
 IZATIONS PROVIDING CIVIL LEGAL SERVICES TO VICTIMS OF  CHILDHOOD  SEXUAL
 ABUSE.
   5.  MONIES  SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
 THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY  THE  COMMISSIONER
 OF THE DIVISION OF CRIMINAL JUSTICE SERVICES.
   6.  TO  THE  EXTENT  PRACTICABLE,  THE COMMISSIONER OF THE DIVISION OF
 CRIMINAL JUSTICE SERVICES SHALL ENSURE THAT ALL MONIES RECEIVED DURING A
 FISCAL YEAR ARE EXPENDED PRIOR TO THE END OF THAT FISCAL YEAR.
   § 6. This act shall take effect immediately and shall apply to taxable
 years commencing on or after January 1, 2023, provided that  the  amend-
 ments to subdivision 5 of section 60.35 of the penal law made by section
 three  of  this  act shall be subject to the expiration and reversion of
 such subdivision pursuant to section 74 of chapter  3  of  the  laws  of
 1995,  as amended, when upon such date the provisions of section four of
 this act shall take effect.