S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5291
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               March 1, 2021
                                ___________
 
 Introduced  by  Sen. PERSAUD -- 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 establishing a  special  fee
   on  firearms, rifles and shotguns; and to amend the state finance law,
   in relation to establishing the gun violence research fund

   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 article 28-D to read
 as follows:
                               ARTICLE 28-D
               SPECIAL FEE ON FIREARMS, RIFLES AND SHOTGUNS
 SECTION 1190. SPECIAL FEE ON FIREARMS, RIFLES AND SHOTGUNS.
   §  1190.  SPECIAL  FEE  ON FIREARMS, RIFLES AND SHOTGUNS.  (A) FOR THE
 PURPOSES OF THIS SECTION THE TERMS  "FIREARM",  "RIFLE",  AND  "SHOTGUN"
 SHALL  HAVE  THE  SAME MEANING AS DEFINED IN SECTION 265.00 OF THE PENAL
 LAW.
   (B) (1) THERE IS HEREBY IMPOSED AND THERE SHALL BE PAID A FEE UPON THE
 RECEIPTS FROM EVERY RETAIL SALES OF, OR USE OF, EACH FIREARM, RIFLE,  OR
 SHOTGUN.  THE  AMOUNT OF THE FEE SHALL BE FIVE DOLLARS FOR EACH FIREARM,
 RIFLE, OR SHOTGUN PURCHASED.
   (2)(I) SUCH FEE SHALL BE COLLECTED  BY  THE  VENDOR  OF  THE  FIREARM,
 RIFLE, OR SHOTGUN FROM THE PURCHASER OF THE FIREARM, RIFLE, OR SHOTGUN.
   (II)  WHERE THE FEE IMPOSED UNDER PARAGRAPH ONE OF THIS SUBDIVISION IS
 NOT REQUIRED TO BE COLLECTED BY THE VENDOR  UNDER  SUBPARAGRAPH  (I)  OF
 THIS  PARAGRAPH,  THE PURCHASER OF SUCH FIREARM, RIFLE, OR SHOTGUN SHALL
 REMIT SUCH FEE DIRECTLY TO THE COMMISSIONER.
   (3) (I) EVERY PERSON REQUIRED TO COLLECT THE  FEE  UNDER  SUBPARAGRAPH
 (I) OF PARAGRAPH TWO OF THIS SUBDIVISION SHALL FILE A RETURN AND PAY THE
 FEE  REQUIRED TO BE COLLECTED TO THE COMMISSIONER ON OR BEFORE THE TWEN-
 TIETH DAY AFTER THE CLOSE OF THE QUARTERLY PERIOD IN WHICH THE  FIREARM,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01116-01-1
              

 S. 5291                             2
 
 RIFLE, OR SHOTGUN WAS PURCHASED, AS SUCH PERIOD IS DESCRIBED IN SUBDIVI-
 SION (B) OF SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS CHAPTER.
   (II)  A PURCHASER SUBJECT TO SUBPARAGRAPH (I) OF PARAGRAPH TWO OF THIS
 SUBDIVISION SHALL FILE A RETURN AND PAY THE  FEE  REQUIRED  TO  BE  PAID
 WITHIN  TWENTY  DAYS AFTER THE CLOSE OF SUCH QUARTERLY PERIOD IN WHICH A
 FIREARM, RIFLE, OR SHOTGUN SUBJECT TO THE FEE WAS PURCHASED.
   (4) NOTWITHSTANDING ANY PROVISION OF THIS ARTICLE TO THE  CONTRARY,  A
 PERSON  DESCRIBED  IN  PARAGRAPH ONE, TWO OR THREE OF SUBDIVISION (A) OF
 SECTION ELEVEN HUNDRED SIXTEEN OF THIS CHAPTER, AND ANY BONA FIDE VETER-
 ANS ORGANIZATIONS RECEIVING FIREARMS, RIFLES, OR SHOTGUNS FOR  THE  SOLE
 USE  OF  CEREMONIAL PURPOSE WITH BLANK AMMUNITION, EXEMPT FROM THE TAXES
 IMPOSED UNDER ARTICLE TWENTY-EIGHT OF THIS CHAPTER PURSUANT TO PARAGRAPH
 FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED SIXTEEN OF THIS  CHAP-
 TER, SHALL NOT BE SUBJECT TO THE FEE IMPOSED UNDER THIS SECTION.
   (C)  THE  FEE  IMPOSED  BY  THIS  SECTION  SHALL  BE  ADMINISTERED AND
 COLLECTED IN A LIKE MANNER AS THE TAXES IMPOSED  UNDER  ARTICLE  TWENTY-
 EIGHT OF THIS CHAPTER, AND THE DEFINITIONS AND THE PROVISIONS APPLICABLE
 TO  THE  ADMINISTRATION,  COLLECTION,  DETERMINATION,  ENFORCEMENT,  AND
 DISPOSITION OF THE TAXES IMPOSED BY ARTICLE TWENTY-EIGHT OF THIS CHAPTER
 SHALL APPLY  TO  THE  FEE  IMPOSED  BY  THIS  SECTION  INSOFAR  AS  SUCH
 PROVISIONS  CAN  BE MADE APPLICABLE TO SUCH FEE WITH THE LIMITATIONS SET
 FORTH HEREIN AND SUCH MODIFICATIONS AS MAY  BE  NECESSARY  IN  ORDER  TO
 ADAPT  SUCH  PROVISIONS  TO THE FEE IMPOSED. SUCH PROVISIONS SHALL APPLY
 WITH THE SAME FORCE AND EFFECT AS IF THE LANGUAGE OF SUCH PROVISIONS HAD
 BEEN SET FORTH IN FULL IN THIS SECTION AND HAD BEEN  EXPRESSLY  REFERRED
 TO THE FEE IMPOSED BY THIS SECTION EXCEPT TO THE EXTENT THAT ANY OF SUCH
 PROVISIONS  IS  EITHER  INCONSISTENT  WITH  OR  IS  NOT RELEVANT TO THIS
 SECTION. PROVIDED, HOWEVER, ANY REFERENCE IN THIS ARTICLE  TO  THE  TERM
 "TAX"  SHALL BE READ AS "FEE" AND THE EXEMPTION PROVISIONS IN PART THREE
 OF ARTICLE TWENTY-EIGHT OF  THIS  CHAPTER  SHALL  NOT  APPLY  EXCEPT  AS
 PROVIDED  IN  PARAGRAPH  FOUR  OF SUBDIVISION (B) OF THIS SECTION. EVERY
 PERSON REQUIRED TO COLLECT OR PAY THE FEE PROVIDED FOR IN  THIS  SECTION
 SHALL KEEP SUCH RECORDS AS MAY BE REQUIRED BY THE COMMISSIONER.
   (D)  NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ALL REVENUES PURSUANT
 TO THIS SECTION SHALL BE CREDITED TO THE GUN VIOLENCE RESEARCH FUND  AND
 USED  ONLY  FOR  THESE  PURPOSES ENUMERATED IN SECTION EIGHTY-SIX OF THE
 STATE FINANCE LAW.
   § 2. The state finance law is amended by adding a new  section  86  to
 read as follows:
   §  86.  GUN  VIOLENCE RESEARCH FUND. 1. THERE IS HEREBY ESTABLISHED IN
 THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND  FINANCE  AND  THE
 COMPTROLLER,  A  SPECIAL  FUND TO BE KNOWN AS THE "GUN VIOLENCE RESEARCH
 FUND".
   2. SUCH FUNDS SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
 OF TAXATION AND FINANCE, PURSUANT TO THE PROVISIONS  OF  SECTION  ELEVEN
 HUNDRED NINETY OF THE TAX LAW AND ALL OTHER MONIES APPROPRIATED, CREDIT-
 ED,  OR  TRANSFERRED  THERETO  FROM ANY OTHER FUND OR SOURCE PURSUANT TO
 LAW. NOTHING CONTAINED HEREIN SHALL PREVENT  THE  STATE  FROM  RECEIVING
 GRANTS,  GIFTS  OR  BEQUESTS  FOR THE PURPOSES OF THE FUND AS DEFINED IN
 THIS SECTION AND DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
   3. (A) MONIES OF THE FUND, SHALL BE  EXPENDED  TO  THE  DEPARTMENT  OF
 HEALTH  AND  THE STATE UNIVERSITY OF NEW YORK FOR GUN VIOLENCE RESEARCH.
 THE DEPARTMENT OF HEALTH AND THE STATE  UNIVERSITY  OF  NEW  YORK  SHALL
 PROVIDE  GRANTS  FOR THE PURPOSE OF ADVANCING AND FINANCING GUN VIOLENCE
 RESEARCH.

 S. 5291                             3
 
   (B) NOTWITHSTANDING ANY INCONSISTENT PROVISION OF SECTION ONE  HUNDRED
 SIXTY-THREE OF THIS CHAPTER, THE COMMISSIONER OF HEALTH AND THE CHANCEL-
 LOR  OF  THE STATE UNIVERSITY OF NEW YORK ARE AUTHORIZED TO ENTER INTO A
 CONTRACT OR CONTRACTS UNDER PARAGRAPH (A) OF THIS SUBDIVISION WITHOUT  A
 COMPETITIVE  BID  OR  REQUEST  FOR  PROPOSAL PROCESS, PROVIDED, HOWEVER,
 THAT:
   (I) THE DEPARTMENT OF HEALTH AND THE  STATE  UNIVERSITY  OF  NEW  YORK
 SHALL POST ON ITS WEBSITE, FOR A PERIOD OF NO LESS THAN THIRTY DAYS:
   (1)  A DESCRIPTION OF THE PROPOSED SERVICES TO BE PROVIDED PURSUANT TO
 THE CONTRACTOR OR CONTRACTORS;
   (2) THE CRITERIA FOR SELECTION OF A CONTRACTOR OR CONTRACTORS;
   (3) THE PERIOD OF TIME DURING WHICH A PROSPECTIVE CONTRACTOR MAY  SEEK
 SELECTION,  WHICH  SHALL BE NO LESS THAN THIRTY DAYS AFTER SUCH INFORMA-
 TION IS FIRST POSTED ON THE WEBSITE; AND
   (4) THE MANNER  BY  WHICH  A  PROSPECTIVE  CONTRACTOR  MAY  SEEK  SUCH
 SELECTION, WHICH MAY INCLUDE SUBMISSION BY ELECTRONIC MEANS;
   (II)  ALL REASONABLE AND RESPONSIVE SUBMISSIONS THAT ARE RECEIVED FROM
 PROSPECTIVE CONTRACTORS IN A TIMELY FASHION SHALL  BE  REVIEWED  BY  THE
 COMMISSIONER OF HEALTH AND THE CHANCELLOR OF THE STATE UNIVERSITY OF NEW
 YORK; AND
   (III)  THE  COMMISSIONER  OF  HEALTH  AND  THE CHANCELLOR OF THE STATE
 UNIVERSITY OF NEW YORK SHALL SELECT SUCH CONTRACTOR OR CONTRACTORS THAT,
 IN THEIR DISCRETION, ARE BEST SUITED  TO  SERVE  THE  PURPOSES  OF  THIS
 SECTION.
   4.  (A)  ON  OR  BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMP-
 TROLLER SHALL CERTIFY TO THE GOVERNOR, THE TEMPORARY  PRESIDENT  OF  THE
 SENATE,  THE  SPEAKER  OF  THE ASSEMBLY, THE CHAIR OF THE SENATE FINANCE
 COMMITTEE AND THE CHAIR OF THE ASSEMBLY WAYS AND  MEANS  COMMITTEE,  THE
 AMOUNT  OF  MONEY  DEPOSITED  BY  EACH  SOURCE IN THE NEW YORK STATE GUN
 VIOLENCE RESEARCH FUND DURING THE PRECEDING CALENDAR YEAR AS THE  RESULT
 OF  REVENUE DERIVED PURSUANT TO SECTION ELEVEN HUNDRED NINETY OF THE TAX
 LAW AND FROM ALL OTHER SOURCES.
   (B) ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE COMMISSIONER
 OF HEALTH IN COORDINATION WITH THE CHANCELLOR OF THE STATE UNIVERSITY OF
 NEW YORK 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 CHAIR
 OF  THE  SENATE  COMMITTEE  ON  HEALTH, THE CHAIR OF THE ASSEMBLY HEALTH
 COMMITTEE, THE STATE COMPTROLLER  AND  THE  PUBLIC.  SUCH  REPORT  SHALL
 INCLUDE HOW MONIES OF THE FUND WERE UTILIZED DURING THE PRECEDING CALEN-
 DAR YEAR AND SHALL INCLUDE:
   (I)  THE AMOUNT OF MONEY DISBURSED FROM THE FUND AND THE AWARD PROCESS
 USED FOR SUCH DISBURSEMENTS;
   (II) RECIPIENTS OF AWARDS FROM THE FUND;
   (III) THE AMOUNT AWARDED TO EACH;
   (IV) THE PURPOSES 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.
   5.  MONIES  SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
 THE COMPTROLLER ON VOUCHERS APPROVED BY THE COMPTROLLER.
   6. CONTRACTORS AWARDED GRANTS FROM FUNDS DISBURSED FROM  THIS  SECTION
 FOR  THE PURPOSE OF GUN VIOLENCE RESEARCH SHALL, WHEN THEIR RESEARCH HAS
 CONCLUDED, PROVIDE A WRITTEN REPORT OF THEIR FINDINGS TO  THE  TEMPORARY
 PRESIDENT  OF  THE SENATE, THE SPEAKER OF THE ASSEMBLY, THE CHAIR OF THE

 S. 5291                             4
 
 SENATE FINANCE COMMITTEE, THE CHAIR  OF  THE  ASSEMBLY  WAYS  AND  MEANS
 COMMITTEE, THE CHAIR OF THE SENATE COMMITTEE ON HEALTH, THE CHAIR OF THE
 ASSEMBLY HEALTH COMMITTEE, THE STATE COMPTROLLER AND THE PUBLIC.
   § 3. This act shall take effect immediately and shall apply to taxable
 years, beginning on or after January 1, 2021; provided, however, section
 one  of  this  act  shall  take  effect  June 1, 2021 and shall apply in
 accordance with the applicable transitional provisions in sections  1106
 and  1217 of the tax law. This act shall be deemed repealed in the event
 that congress authorizes  funding  for  gun  violence  research  to  the
 centers  for  disease  control  and  prevention; provided that the comp-
 troller shall notify the legislative bill drafting commission  upon  the
 occurrence  of  such enactment by the congress in order that the commis-
 sion may maintain an accurate and timely  effective  data  base  of  the
 official  text  of  the  laws of the state of New York in furtherance of
 effecting the provisions of  section  44  of  the  legislative  law  and
 section 70-b of the public officers law.