Establishes the controlled substance treatment, prevention and enforcement fund; permits contribution to such fund on income tax return

a) provides contributions to the controlled substance treatment, prevention and enforcement fund for substance abuse treatment and prevention and enforcement of laws governing the unlawful use, possession, sale, manufacture, dispensing or distribution of a controlled substance;

b) requires such contributions to be in whole dollar amount;

c) such contributions will not reduce the amount of state tax owed by an individual;

d) specifies that the commissioner of taxation and finance provide space on the personal income tax return in order that the taxpayer may make a contribution;

e) such contributions shall be credited to the fund and used only for those aforementioned purposes.

Specific provisions for the establishment of this fund are as follows:

a) the fund shall be established in the joint custody of the commissioner of taxation and finance and the comptroller;

b) maintains that the fund shall consist of all revenues received by the department of taxation and finance under section 626 of the tax law and all other moneys appropriated, credited or transferred from any other fund or source;

c) specifies that all money in the controlled substance treatment, prevention and enforcement fund be kept separate from other moneys in the custody of the commissioner of taxation and finance and the comptroller;

d) specifies that such money in the fund be utilized only for the purpose of providing substance abuse treatment and prevention services, and for the enforcement of laws governing the unlawful use, possession, sale, manufacture, dispensing or distribution of a controlled substance or drug paraphernalia;

e) requires all payments to the fund be made by the department of taxation and finance after audit and warrant of the comptroller on vouchers approved by such commissions.

Effects of present law which this bill would alter

The tax law is amended by adding a new section 626, which will allow taxpayers to make a contribution to the controlled substance treatment, prevention and enforcement fund. Also the state finance law is amended by adding a new section 89-B which will establish a special

fund to be known as the "controlled substance treatment, prevention and enforcement fund".

Justification

In order that we may fight substance abuse, a detrimental and fast-growing problem in today's society, we must enlist the aid of the people. This is a social problem that affects us all. Substance abuse heightens other societal problems such as crime, thus destroying the sense of community we have all built, and hope to maintain. The controlled substance treatment, prevention and enforcement fund will allow taxpayers to help in this on going battle by providing them with. the opportunity to donate monies on their personal tax form. These monies will not only go to treatment for individuals, but prevention programs and enforcement of laws in relation to the different aspects of drug use; thereby impacting on all communities of New York State.

This program will allow the state to strengthen its commitment in its fight against drugs by utilizing the vast resources of its people. By putting to use space on the personal income tax form the state will be able to reach a wide range of people. This is advantageous in that it provides convenience to those who would like to contribute to combat the "war on drugs". We in New York State are a family, and we must recognize that each of us is an integral part of the family unit. For we are our brother's keeper.

Prior legislative history

S.1903 of 2007 01/29/07 Referred to Investigations & Government Operations

Fiscal implications for state and local governments

None.

Effective date

This act shall take effect on the thirty-first day of December in the year in which it shall have become a law and shall apply to taxable years beginning after such date.