New York S 1315: Relates to permissible employment, employment related activities, and volunteer activities that may be performed by convicted sex offenders

Bill Text

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S01315 Summary:

BILL NOS01315 

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SAME ASSAME AS A06024

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SPONSORGOUNARDES

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COSPNSRCLEARE, FERNANDEZ, HOYLMAN-SIGAL, MYRIE, SKOUFIS, STAVISKY

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MLTSPNSR

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Add Art 19-A §§460 - 462, Tax L; add §83-b, St Fin L

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Imposes an excise tax on the sale of ammunition to be deposited into the firearm violence intervention fund to help victims of and witnesses to violence.

Go to top S01315 Actions:

BILL NOS01315 

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01/09/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS01315 Committee&nbspVotes:

Go to topS01315 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS01315 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1315

 2025-2026 Regular Sessions

 IN SENATE

 January 9, 2025
 ___________

 Introduced by Sens. GOUNARDES, CLEARE, FERNANDEZ, HOYLMAN-SIGAL, MYRIE,
 SKOUFIS, STAVISKY -- 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 an excise tax on the sale of
 ammunition; and to amend the state finance law, in relation to creat-
 ing a firearm violence intervention 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 19-A to read
 2 as follows:
 3 ARTICLE 19-A
 4 EXCISE TAX ON AMMUNITION
 5 Section 460. Imposition of tax.
 6 461. Deposit and disposition of revenue.
 7 462. Administrative provisions.
 8 § 460. Imposition of tax. 1. There is hereby levied and imposed an
 9 excise tax on the retail sale of ammunition at the following rates:
 10 (a) Ammunition that contains a single projectile that measures .22
 11 caliber or less sold at retail shall be taxed at a rate of five percent.
 12 (b) All other ammunition other than that specified in paragraph (a) of
 13 this subdivision and sold at retail shall be taxed at a rate of ten
 14 percent.
 15 2. The tax rates set forth in this section shall be reviewed annually
 16 and adjusted periodically by the commissioner as needed to maintain a
 17 consistent effect relative to inflation.
 18 § 461. Deposit and disposition of revenue. All taxes, interest and
 19 penalties collected or received by the commissioner under this
 20 article shall be deposited and disposed of pursuant to the
 21 provisions of section one hundred seventy-one-a of this chapter,
 22 provided that an amount equal to one hundred percent collected under
 23 this article less any amount determined by the commissioner to be

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02229-01-5

 S. 1315 2

 1 reserved by the comptroller for refunds or reimbursements shall be paid
 2 by the comptroller to the credit of the firearm violence intervention
 3 fund created in section eighty-three-b of the state finance law.
 4 § 462. Administrative provisions. The tax imposed by this section
 5 shall be administered and collected in a like manner as the taxes
 6 imposed under article twenty-eight of this chapter, and the definitions
 7 and the provisions applicable to the administration, collection, deter-
 8 mination, enforcement, and disposition of the taxes imposed by article
 9 twenty-eight of this chapter shall apply to the tax imposed by this
 10 section insofar as such provisions can be made applicable to such tax
 11 with the limitations set forth herein and such modifications as may be
 12 necessary in order to adapt such provisions to the tax imposed. Such
 13 provisions shall apply with the same force and effect as if the language
 14 of such provisions had been set forth in full in this section and had
 15 been expressly referred to the tax imposed by this section except to the
 16 extent that any of such provisions is either inconsistent with or is not
 17 relevant to this section.
 18 § 2. The state finance law is amended by adding a new section 83-b to
 19 read as follows:
 20 § 83-b. Firearm violence intervention fund. 1. There is hereby estab-
 21 lished, in the joint custody of the comptroller and the commissioner of
 22 taxation and finance a fund to be known as the "firearm violence inter-
 23 venti