A09311 Summary:
| BILL NO | A09311 |
|   | |
| SAME AS | SAME AS S07641 |
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| SPONSOR | Levenberg |
|   | |
| COSPNSR | |
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| MLTSPNSR | |
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| Amd §498, Tax L | |
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| Designates all taxes, interest and penalties collected by the opioid excise tax for the New York state drug treatment and public education fund. | |
A09311 Text:
Go to topSTATE OF NEW YORK ________________________________________________________________________ 9311 2025-2026 Regular Sessions IN ASSEMBLY December 10, 2025 ___________ Introduced by M. of A. LEVENBERG -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to designating revenue collected by the opioid excise tax for the New York state drug treat- ment and public education fund The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 498 of the tax law is amended by adding a new 2 subdivision (h) to read as follows: 3 (h) All taxes, interest and penalties collected or received by the 4 commissioner under this section shall be deposited and disposed of 5 pursuant to the provisions of section one hundred seventy-one-a of this 6 chapter, provided that an amount equal to one hundred percent collected 7 under this section less any amount determined by the commissioner to be 8 reserved by the comptroller for refunds or reimbursements shall be paid 9 by the comptroller to the credit of the New York state drug treatment 10 and public education fund created in section ninety-nine-jj of the state 11 finance law. 12 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08768-02-5