S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3123
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2023
                                ___________
 
 Introduced by M. of A. SAYEGH -- read once and referred to the Committee
   on Governmental Operations
 
 AN  ACT  to  amend the state finance law and the tax law, in relation to
   establishing the bullet-proof vests for officers fund
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  state finance law is amended by adding a new section
 99-qq to read as follows:
   § 99-QQ. BULLET-PROOF VESTS FOR OFFICERS FUND. 1. A SPECIAL FUND TO BE
 KNOWN AS THE "BULLET-PROOF VESTS FOR OFFICERS  FUND"  IS  HEREBY  ESTAB-
 LISHED  IN  THE CUSTODY OF THE STATE COMPTROLLER AND THE COMMISSIONER OF
 TAXATION AND FINANCE.
   2. THE FUND SHALL CONSIST OF  ALL  MONIES  TRANSFERRED  TO  SUCH  FUND
 PURSUANT  TO LAW, ALL MONIES REQUIRED BY ANY PROVISION OF LAW TO BE PAID
 INTO OR CREDITED TO THE FUND, ALL MONIES FROM GIFTS PURSUANT TO  SECTION
 SIX  HUNDRED THIRTY-L OF THE TAX LAW AND ANY INTEREST EARNINGS WHICH MAY
 ACCRUE FROM THE INVESTMENT OF MONIES  IN  THE  FUND.  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 IN THE FUND ACCORDING TO LAW.
   3. MONIES OF THE FUND, WHEN ALLOCATED, SHALL BE AVAILABLE TO THE DIVI-
 SION  OF  CRIMINAL  JUSTICE SERVICES FOR THE PURPOSE OF PROVIDING POLICE
 OFFICERS AND CANINES SERVING IN CANINE UNITS WITH BULLET-PROOF VESTS FOR
 USE IN THE LINE OF DUTY. BULLET-PROOF VESTS SHALL BE DISTRIBUTED AT  THE
 DISCRETION OF THE COMMISSIONER OF CRIMINAL JUSTICE SERVICES, PURSUANT TO
 GUIDELINES  ESTABLISHED  BY SUCH COMMISSIONER FOR STATEWIDE DISTRIBUTION
 OF SUCH BULLET-PROOF VESTS.
   4. MONIES SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
 THE  COMPTROLLER  ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSIONER
 OF CRIMINAL JUSTICE SERVICES.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03632-01-3
 A. 3123                             2
              

 
   § 2. The tax law is amended by adding a new section 630-l to  read  as
 follows:
   § 630-L.  GIFT FOR THE BULLET-PROOF VESTS FOR OFFICERS FUND. EFFECTIVE
 FOR  ANY  TAX  YEAR  COMMENCING  ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-FOUR, AN INDIVIDUAL IN ANY TAXABLE YEAR MAY ELECT  TO  CONTRIBUTE
 TO THE BULLET-PROOF VESTS FOR OFFICERS FUND.  SUCH CONTRIBUTION SHALL BE
 IN  ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF STATE TAX
 OWED BY SUCH INDIVIDUAL. THE COMMISSIONER SHALL  INCLUDE  SPACE  ON  THE
 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 BULLET-PROOF VESTS FOR
 OFFICERS FUND AND USED ONLY FOR THOSE  PURPOSES  ENUMERATED  IN  SECTION
 NINETY-NINE-QQ OF THE STATE FINANCE LAW.
   § 3. This act shall take effect immediately.