S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4086
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 2, 2021
                                ___________
 
 Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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  TWENTY-ONE,  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-J OF THE STATE
 FINANCE LAW.
   § 2. The state finance law is amended by adding a new section 89-j  to
 read as follows:
   §  89-J.  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".
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08337-01-1
              

 S. 4086                             2
 
   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
 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
 ADDICTION SERVICES AND SUPPORTS 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 ADDICTION SERVICES AND SUPPORTS, OR  BY  AN  OFFICER  OR
 EMPLOYEE  OF THE OFFICE OF ADDICTION SERVICES AND SUPPORTS 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-J 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 ADDICTION SERVICES AND SUPPORTS SHALL PROVIDE A WRITTEN REPORT TO THE
 TEMPORARY PRESIDENT OF THE SENATE, SPEAKER OF THE ASSEMBLY, CHAIR OF THE
 SENATE  FINANCE  COMMITTEE, CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMIT-
 TEE, 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 EDUCA-
 TION AND RECOVERY   FUND WERE UTILIZED DURING  THE  PROCEEDING  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.