NY State Senate Bill 2023-S1546

Current Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Jan 12, 2023	referred to budget and revenue

2023-S1546 (ACTIVE) - Details

See Assembly Version of this Bill:: A6145
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §424, Tax L; add §99-qq, St Fin L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S4648, A6349
2021-2022: S3675

2023-S1546 (ACTIVE) - Summary

Establishes the addiction prevention and recovery act; increases taxes on alcohol by fifty percent; allocates the increased revenue to a special fund to be used for the purposes of alcohol and substance abuse addiction prevention and recovery services and programs.

2023-S1546 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S1546

SPONSOR: COMRIE
 
TITLE OF BILL:

An act to amend the tax law and the state finance law, in relation to
enacting the addiction prevention and recovery act of 2023

 
PURPOSE OF BILL:,

It establishes an Alcohol and Substance Abuse Addiction Prevention and
Recovery Fund that would facilitate recovery services for those affected
by alcohol addiction and substance abuse as well as educational programs
that promote addiction prevention. Revenues for the fund shall be raised
through a two-fold increase in alcohol taxes. Monies expended from such
fund shall be used to supplement and not supplant any other funds which
would otherwise have been expended for alcohol addiction and substance
abuse prevention or recovery. All such funds shall be LIMITED to be used
ONLY to IMPROVE or INCREASE alcohol addiction and substance abuse
prevention and recovery services in the State of New York.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 creates the title of the bill.

Section 2 amends the tax law to double taxes on the following alcoholic
beverages when sold or used within New York State:

- Twenty-eight (28) cents per gallon upon beers, up from fourteen cents

- Sixty (60) cents per gallon upon still wines, up from thirty cents

- Exception: seven and fifty-eight hundredths (7.58) cents per gallon of
cider containing more than three and two-tenths per centum of alcohol by
volume, up from three and seventy-nine hundredths cents

- Sixty (60) cents per gallon upon artificially carbonated sparkling
wines, up from thirty cents

- Exception: seven and fifty-eight hundredths (7.58) cents per gallon of
artificially carbonated sparkling cider containing more than three and
two-tenths per centum of alcohol by volume, up from three and seventy-
nine hundredths cents Sixty (60) cents per gallon upon naturally sparkl-
ing wines, up from thirty cents

- Exception: seven and fifty-eight. hundredths (7.58) cents per gallon
for natural sparkling cider containing more than three and two-tenths
per centum of alcohol by volume, up from three and seventy-nine
hundredths cents One dollar and thirty-four cents ($1.34) per liter upon
liquors containing more than twenty-four per centum of alcohol by
volume, up from sixty-seven

- Exception: two cents per liter upon liquors containing riot more than
two per centum of alcohol by volume, up from one cent

- Three dollars and forty cents ($3.40) per liter upon all other
liquors, up, from one dollar and seventy cents


Section 3 amends the finance law to establish the Alcohol and Substance
Abuse Addiction Prevention and Recovery Fund consisting of all revenues
raised by the increased surcharges detailed in the above section. Fifty
percent of the new revenue funds shall go to alcohol addiction and
substance abuse prevention whereas the other fifty percent shall go to
alcohol addiction and substance abuse recovery services. This section
also directs the commissioner of the office of alcoholism and substance
abuse services (OASAS) to provide a written report regarding fund utili-
zation and purpose on the first day of February each year.

Section 4 relates to the effective date.

 
JUSTIFICATION:

Substance abuse of any kind is deeply troubling, but addiction to alco-
hol has proven particularly damaging not only because of its corrosive
effects on physical .and mental development but also because of its role
as a gateway drug. Arguably, given its widespread availability and
accessibility, alcohol poses a greater risk to New Yorkers. Users,
particularly at younger ages frequently try other controlled substances
while under the influence of alcohol.  Predictably, patients addicted to
opioids, cocaine and other mind altering prescription pills began their
history of substance abuse with alcohol since it is most commonly the
first drug Americans are exposed to. Thus, I believe that alcohol is the
gateway drug, and any serious initiative that aims to curb the effects
of substance abuse must place alcohol addiction as a top priority.

An increase in the alcohol taxes will raise approximately 260 million
dollars per year. These funds shall be dedicated to Alcohol addiction
prevention and recovery services. The increase in this tax amounts to a
3 cent additional cost per 12 oz can of beer, an additional 2 cents per
glass of wine, and 10 cents per shot of high alcohol liquors.

 
PRIOR LEGISLATIVE HISTORY:

2021-22: S3675

 
FISCAL IMPLICATION:

The tax increases are expected to raise an estimated $260 million for
the Alcohol and Substance Abuse Addiction Prevention and Recovery Fund.

2023-S1546 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1546
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 12, 2023
                                ___________
 
 Introduced  by  Sen.  COMRIE -- 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 and the state finance law,  in  relation  to
   enacting the addiction prevention and recovery act of 2023
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Short title.  This act shall be known and may be  cited  as
 the "addiction prevention and recovery act of 2023".
   §  2.  Paragraphs  (a), (b), (c), (d), (e) and (f) of subdivision 1 of
 section 424 of the tax law, paragraphs (a), (b), (c) and (d) as  amended
 by  section  1  of part X-1 of chapter 57 of the laws of 2009, paragraph
 (e) as amended by section 1 of part J of chapter 59 of the laws of  2020
 and  paragraph  (f)  as  amended by chapter 508 of the laws of 1993, are
 amended and a new paragraph (h) is added to read as follows:
   (a) [Fourteen] TWENTY-EIGHT cents per gallon upon beers;
   (b) [Thirty] SIXTY cents per gallon upon  still  wines,  except  cider
 containing  more  than  three  and  two-tenths  per centum of alcohol by
 volume, upon which the tax shall be  [three]  SEVEN  and  [seventy-nine]
 FIFTY-EIGHT hundredths cents per gallon;
   (c) [Thirty] SIXTY cents per gallon upon artificially carbonated spar-
 kling  wines,  except artificially carbonated sparkling cider containing
 more than three and two-tenths per centum of  alcohol  by  volume,  upon
 which  the  tax  shall  be  [three] SEVEN and [seventy-nine] FIFTY-EIGHT
 hundredths cents per gallon;
   (d) [Thirty] SIXTY cents per  gallon  upon  natural  sparkling  wines,
 except natural sparkling cider containing more than three and two-tenths
 per  centum  of  alcohol  by volume, upon which the tax shall be [three]
 SEVEN and [seventy-nine] FIFTY-EIGHT hundredths cents per gallon;
   (e) [Sixty-seven] ONE DOLLAR AND  THIRTY-FOUR  cents  per  liter  upon
 liquors  containing  not  more than twenty-four per centum of alcohol by
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03541-01-3
 S. 1546                             2

 
 volume except liquors containing not more than two per centum of alcohol
 by volume, upon which the tax shall be zero; and
   (f)  [One  dollar]  THREE  DOLLARS and [seventy] FORTY cents per liter
 upon all other liquors; when sold or used within this state, except when
 sold or used under such circumstances that this state is  without  power
 to  impose  such  tax or when sold to the United States and except beers
 when sold to or by a voluntary unincorporated organization of the  armed
 forces  of  the  United  States  operating a place for the sale of goods
 pursuant to regulations promulgated by the appropriate executive  agency
 of the United States, to the extent provided in such regulations, direc-
 tives  and policy statements of such an agency applicable to such sales,
 and except when sold to professional  foreign  consuls-general,  consuls
 and  vice-consuls who are nationals of the state appointing them and who
 are assigned to foreign consulates in this state, provided that American
 consular officers of equal rank who are citizens of  the  United  States
 and who exercise their official functions at American consulates in such
 foreign  country  are  granted reciprocal exemptions; provided, however,
 that the commissioner may permit the sale of alcohol without  tax  to  a
 holder  of  any  industrial  alcohol  permit,  alcohol permit or alcohol
 distributor's permit, issued by the state liquor authority, and  by  the
 holder  of  an  alcohol  distributor's  permit,  class A, issued by such
 authority to a holder of a distiller's license, class  B,  or  a  winery
 license, issued by such authority and may also permit the use of alcohol
 for any purpose other than the production of alcoholic beverages by such
 holders  without tax; provided also that the commissioner may permit the
 sale of cider without tax by a holder  of  a  cider  producer's  license
 issued  by  the state liquor authority to a holder of a cider producer's
 license or a cider wholesaler's license issued by such authority.
   (H) NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE, HALF  OF  ALL
 TAXES, INTEREST, PENALTIES AND FEES COLLECTED OR RECEIVED BY THE COMMIS-
 SIONER  FROM EACH GALLON OF BEER, STILL WINE, CIDER, ARTIFICIALLY CARBO-
 NATED SPARKLING WINES, ARTIFICIALLY CARBONATED SPARKLING CIDER,  NATURAL
 SPARKLING  WINES,  NATURAL SPARKLING CIDER AND FROM EACH LITER OF LIQUOR
 UNDER PARAGRAPHS (A) THROUGH (F) OF THIS SUBDIVISION SHALL BE  ALLOCATED
 TO  THE  ALCOHOL  AND  SUBSTANCE ABUSE ADDICTION PREVENTION AND RECOVERY
 FUND ESTABLISHED PURSUANT TO SECTION NINETY-NINE-QQ OF THE STATE FINANCE
 LAW.
   § 3. The state finance law is amended by adding a new section 99-qq to
 read as follows:
   § 99-QQ. ALCOHOL AND SUBSTANCE ABUSE ADDICTION PREVENTION AND RECOVERY
 FUND. 1.  THERE IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE  COMP-
 TROLLER  AND  THE COMMISSIONER OF TAXATION AND FINANCE A SPECIAL FUND TO
 BE KNOWN AS THE "ALCOHOL AND SUBSTANCE ABUSE  ADDICTION  PREVENTION  AND
 RECOVERY FUND".
   2. (A) SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPART-
 MENT  OF  TAXATION  AND FINANCE, PURSUANT TO THE PROVISIONS OF PARAGRAPH
 (H) OF SUBDIVISION ONE OF SECTION FOUR HUNDRED TWENTY-FOUR  OF  THE  TAX
 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 PURPOSES OF THE FUND AS DEFINED IN THIS SECTION  AND  DEPOSITING
 THEM INTO THE FUND ACCORDING TO LAW.
   (B) MONIES EXPENDED FROM SUCH FUND SHALL BE USED TO SUPPLEMENT AND NOT
 SUPPLANT  ANY  OTHER  FUNDS WHICH WOULD OTHERWISE HAVE BEEN EXPENDED FOR
 ALCOHOL AND SUBSTANCE ABUSE ADDICTION PREVENTION OR RECOVERY.  ALL  SUCH
 FUNDS  SHALL  BE  USED  TO IMPROVE ALCOHOL AND SUBSTANCE ABUSE ADDICTION
 S. 1546                             3
 
 PREVENTION AND RECOVERY SERVICES IN THE STATE. NOTHING IN THIS PARAGRAPH
 SHALL PRECLUDE THE STATE FROM DECREASING FUNDS  AS  LONG  AS  THE  STATE
 DEMONSTRATES  TO  THE OFFICE OF ADDICTION SERVICES AND SUPPORTS THAT THE
 QUALITY  OF SERVICES HAS BEEN MAINTAINED OR ENHANCED NOTWITHSTANDING THE
 USE OF STATE FUNDS.
   3. MONIES OF THE FUND SHALL BE EXPENDED ONLY FOR ALCOHOL AND SUBSTANCE
 ABUSE ADDICTION PREVENTION AND RECOVERY. AS USED IN THIS SECTION, "ALCO-
 HOL AND SUBSTANCE ABUSE ADDICTION PREVENTION AND RECOVERY" SHALL INCLUDE
 EDUCATIONAL PROJECTS, INCLUDING GRANTS FOR ALCOHOL AND  SUBSTANCE  ABUSE
 ADDICTION  EDUCATION  AND PREVENTION PROGRAMS, AND ALCOHOL AND SUBSTANCE
 ABUSE ADDICTION RECOVERY SERVICES AND PROGRAMS WHICH ARE APPROVED BY THE
 DEPARTMENT OF HEALTH.
   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 THE OFFICE OF ADDICTION SERVICES AND SUPPORTS, PROVIDED HOWEVER  THAT
 FIFTY  PERCENT  OF  THE FUNDS SHALL BE EXPENDED ON ALCOHOL AND SUBSTANCE
 ABUSE ADDICTION PREVENTION AND FIFTY  PERCENT  OF  THE  FUNDS  SHALL  BE
 EXPENDED  ON ALCOHOL AND SUBSTANCE ABUSE ADDICTION RECOVERY SERVICES AND
 PROGRAMS.
   5. TO THE EXTENT  PRACTICABLE,  THE  COMMISSIONER  OF  THE  OFFICE  OF
 ADDICTION  SERVICES  AND  SUPPORTS SHALL ENSURE THAT ALL MONIES RECEIVED
 DURING A FISCAL YEAR ARE EXPENDED PRIOR TO THE END OF THE FISCAL YEAR.
   6. ON OR BEFORE THE FIRST DAY OF FEBRUARY EACH YEAR, THE  COMMISSIONER
 OF THE OFFICE OF ADDICTION SERVICES AND SUPPORTS 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 HEALTH, CHAIR OF
 THE ASSEMBLY HEALTH COMMITTEE, THE STATE  COMPTROLLER  AND  THE  PUBLIC.
 SUCH  REPORT  SHALL  INCLUDE  HOW  THE  MONIES OF THE FUND WERE UTILIZED
 DURING THE PRECEDING CALENDAR YEAR, AND SHALL INCLUDE:
   (A) THE AMOUNT OF MONEY DISBURSED FROM THE FUND AND THE AWARD  PROCESS
 USED FOR SUCH DISBURSEMENTS;
   (B) RECIPIENTS OF AWARDS FROM THE FUND;
   (C) THE AMOUNT AWARDED TO EACH;
   (D) THE PURPOSES FOR WHICH SUCH AWARDS WERE GRANTED; AND
   (E) 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. This act shall take effect on the first of April next  succeeding
 the  date  on  which it shall have become a law.  Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 authorized to be made and completed on or before such effective date.

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Senate Bill S1546

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

2023-S1546 (ACTIVE) - Details

2023-S1546 (ACTIVE) - Summary

2023-S1546 (ACTIVE) - Sponsor Memo

2023-S1546 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S1546

Share this bill

Sponsored By

Leroy Comrie

Current Bill Status - In Senate Committee Budget And Revenue Committee

2023-S1546 (ACTIVE) - Details

2023-S1546 (ACTIVE) - Summary

2023-S1546 (ACTIVE) - Sponsor Memo

2023-S1546 (ACTIVE) - Bill Text download pdf

Comments