Bill Text: NY A07640 | 2019-2020 | General Assembly | Introduced


Bill Title: Establishes a special fee on firearms, rifles and shotguns; establishes the gun violence research fund.

Spectrum: Partisan Bill (Democrat 13-0)

Status: (Introduced) 2019-05-14 - referred to ways and means [A07640 Detail]

Download: New_York-2019-A07640-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          7640

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      May 14, 2019
                                       ___________

        Introduced  by M. of A. SIMON -- read once and referred to the Committee
          on Ways and Means

        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:

     1    Section 1. The tax law is amended by adding a new article 28-D to read
     2  as follows:
     3                                ARTICLE 28-D
     4                SPECIAL FEE ON FIREARMS, RIFLES AND SHOTGUNS
     5  Section 1190. Special fee on firearms, rifles and shotguns.
     6    §  1190.  Special  fee  on firearms, rifles and shotguns.  (a) For the
     7  purposes of this section the terms  "firearm",  "rifle",  and  "shotgun"
     8  shall  have  the  same meaning as defined in section 265.00 of the penal
     9  law.
    10    (b) (1) There is hereby imposed and there shall be paid a fee upon the
    11  receipts from every retail sales of, or use of, each firearm, rifle,  or
    12  shotgun.  The  amount of the fee shall be five dollars for each firearm,
    13  rifle, or shotgun purchased.
    14    (2)(i) Such fee shall be collected  by  the  vendor  of  the  firearm,
    15  rifle, or shotgun from the purchaser of the firearm, rifle, or shotgun.
    16    (ii)  Where the fee imposed under paragraph one of this subdivision is
    17  not required to be collected by the vendor  under  subparagraph  (i)  of
    18  this  paragraph,  the purchaser of such firearm, rifle, or shotgun shall
    19  remit such fee directly to the commissioner.
    20    (3) (i) Every person required to collect the  fee  under  subparagraph
    21  (i) of paragraph two of this subdivision shall file a return and pay the
    22  fee  required to be collected to the commissioner on or before the twen-
    23  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.
                                                                   LBD04062-02-9

        A. 7640                             2

     1  rifle, or shotgun was purchased, as such period is described in subdivi-
     2  sion (b) of section eleven hundred thirty-six of this chapter.
     3    (ii)  A purchaser subject to subparagraph (i) of paragraph two of this
     4  subdivision shall file a return and pay the  fee  required  to  be  paid
     5  within  twenty  days after the close of such quarterly period in which a
     6  firearm, rifle, or shotgun subject to the fee was purchased.
     7    (4) Notwithstanding any provision of this article to the  contrary,  a
     8  person  described  in  paragraph one, two or three of subdivision (a) of
     9  section eleven hundred sixteen of this chapter, and any bona fide veter-
    10  ans organizations receiving firearms, rifles, or shotguns for  the  sole
    11  use  of  ceremonial purpose with blank ammunition, exempt from the taxes
    12  imposed under article twenty-eight of this chapter pursuant to paragraph
    13  four of subdivision (a) of section eleven hundred sixteen of this  chap-
    14  ter, shall not be subject to the fee imposed under this section.
    15    (c)  The  fee  imposed  by  this  section  shall  be  administered and
    16  collected in a like manner as the taxes imposed  under  article  twenty-
    17  eight of this chapter, and the definitions and the provisions applicable
    18  to  the  administration,  collection,  determination,  enforcement,  and
    19  disposition of the taxes imposed by article twenty-eight of this chapter
    20  shall apply  to  the  fee  imposed  by  this  section  insofar  as  such
    21  provisions  can  be made applicable to such fee with the limitations set
    22  forth herein and such modifications as may  be  necessary  in  order  to
    23  adapt  such  provisions  to the fee imposed. Such provisions shall apply
    24  with the same force and effect as if the language of such provisions had
    25  been set forth in full in this section and had been  expressly  referred
    26  to the fee imposed by this section except to the extent that any of such
    27  provisions  is  either  inconsistent  with  or  is  not relevant to this
    28  section. Provided, however, any reference in this article  to  the  term
    29  "tax"  shall be read as "fee" and the exemption provisions in part three
    30  of article twenty-eight of  this  chapter  shall  not  apply  except  as
    31  provided  in  paragraph  four  of subdivision (b) of this section. Every
    32  person required to collect or pay the fee provided for in  this  section
    33  shall keep such records as may be required by the commissioner.
    34    (d)  Notwithstanding any other provision of law, all revenues pursuant
    35  to this section shall be credited to the gun violence research fund  and
    36  used  only  for  these  purposes enumerated in section eighty-six of the
    37  state finance law.
    38    § 2. The state finance law is amended by adding a new  section  86  to
    39  read as follows:
    40    §  86.  Gun  violence research fund. 1. There is hereby established in
    41  the joint custody of the commissioner of taxation and  finance  and  the
    42  comptroller,  a  special  fund to be known as the "gun violence research
    43  fund".
    44    2. Such funds shall consist of all revenues received by the department
    45  of taxation and finance, pursuant to the provisions  of  section  eleven
    46  hundred ninety of the tax law and all other monies appropriated, credit-
    47  ed,  or  transferred  thereto  from any other fund or source pursuant to
    48  law. Nothing contained herein shall prevent  the  state  from  receiving
    49  grants,  gifts  or  bequests  for the purposes of the fund as defined in
    50  this section and depositing them into the fund according to law.
    51    3. (a) Monies of the fund, shall be  expended  to  the  department  of
    52  health  and  the state university of New York for gun violence research.
    53  The department of health and the state  university  of  New  York  shall
    54  provide  grants  for the purpose of advancing and financing gun violence
    55  research.

        A. 7640                             3

     1    (b) Notwithstanding any inconsistent provision of section one  hundred
     2  sixty-three of this chapter, the commissioner of health and the chancel-
     3  lor  of  the state university of New York are authorized to enter into a
     4  contract or contracts under paragraph (a) of this subdivision without  a
     5  competitive  bid  or  request  for  proposal process, provided, however,
     6  that:
     7    (i) The department of health and the  state  university  of  New  York
     8  shall post on its website, for a period of no less than thirty days:
     9    (1)  a description of the proposed services to be provided pursuant to
    10  the contractor or contractors;
    11    (2) the criteria for selection of a contractor or contractors;
    12    (3) the period of time during which a prospective contractor may  seek
    13  selection,  which  shall be no less than thirty days after such informa-
    14  tion is first posted on the website; and
    15    (4) the manner  by  which  a  prospective  contractor  may  seek  such
    16  selection, which may include submission by electronic means;
    17    (ii)  All reasonable and responsive submissions that are received from
    18  prospective contractors in a timely fashion shall  be  reviewed  by  the
    19  commissioner of health and the chancellor of the state university of New
    20  York; and
    21    (iii)  The  commissioner  of  health  and  the chancellor of the state
    22  university of New York shall select such contractor or contractors that,
    23  in their discretion, are best suited  to  serve  the  purposes  of  this
    24  section.
    25    4.  (a)  On  or  before the first day of February each year, the comp-
    26  troller shall certify to the governor, the temporary  president  of  the
    27  senate,  the  speaker  of  the assembly, the chair of the senate finance
    28  committee and the chair of the assembly ways and  means  committee,  the
    29  amount  of  money  deposited  by  each  source in the New York state gun
    30  violence research fund during the preceding calendar year as the  result
    31  of  revenue derived pursuant to section eleven hundred ninety of the tax
    32  law and from all other sources.
    33    (b) On or before the first day of February each year, the commissioner
    34  of health in coordination with the chancellor of the state university of
    35  New York shall provide a written report to the  temporary  president  of
    36  the senate, the speaker of the assembly, the chair of the senate finance
    37  committee, the chair of the assembly ways and means committee, the chair
    38  of  the  senate  committee  on  health, the chair of the assembly health
    39  committee, the state comptroller  and  the  public.  Such  report  shall
    40  include how monies of the fund were utilized during the preceding calen-
    41  dar year and shall include:
    42    (i)  the amount of money disbursed from the fund and the award process
    43  used for such disbursements;
    44    (ii) recipients of awards from the fund;
    45    (iii) the amount awarded to each;
    46    (iv) the purposes for which such awards were granted; and
    47    (v) a summary financial plan for such monies which shall include esti-
    48  mates of all receipts and all disbursements for the current and succeed-
    49  ing fiscal years, along with the actual results from  the  prior  fiscal
    50  year.
    51    5.  Monies  shall be payable from the fund on the audit and warrant of
    52  the comptroller on vouchers approved by the comptroller.
    53    6. Contractors awarded grants from funds disbursed from  this  section
    54  for  the purpose of gun violence research shall, when their research has
    55  concluded, provide a written report of their findings to  the  temporary
    56  president  of  the senate, the speaker of the assembly, the chair of the

        A. 7640                             4

     1  senate finance committee, the chair  of  the  assembly  ways  and  means
     2  committee, the chair of the senate committee on health, the chair of the
     3  assembly health committee, the state comptroller and the public.
     4    § 3. This act shall take effect immediately and shall apply to taxable
     5  years, beginning on or after January 1, 2019; provided, however, section
     6  one  of  this  act  shall  take  effect  June 1, 2019 and shall apply in
     7  accordance with the applicable transitional provisions in sections  1106
     8  and  1217 of the tax law. This act shall be deemed repealed in the event
     9  that congress authorizes  funding  for  gun  violence  research  to  the
    10  centers  for  disease  control  and  prevention; provided that the comp-
    11  troller shall notify the legislative bill drafting commission  upon  the
    12  occurrence  of  such enactment by the congress in order that the commis-
    13  sion may maintain an accurate and timely  effective  data  base  of  the
    14  official  text  of  the  laws of the state of New York in furtherance of
    15  effecting the provisions of  section  44  of  the  legislative  law  and
    16  section 70-b of the public officers law.
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