BILL NUMBER: S6395
SPONSOR: JACKSON
 
TITLE OF BILL:
An act to amend the tax law, in relation to imposing an excise tax on
the sale of ammunition; to amend the state finance law, in relation to
establishing the gun violence impact fund; and to amend the executive
law, in relation to authorizing the director of the office of victim
services to administer grants from the gun violence impact fund
 
PURPOSE:
The purpose of this bill is to create a gun violence impact fund through
the taxation of the sale of ammunition here in the state of New York.
 
SUMMARY OF PROVISIONS:
Section 1 creates a new Article 19-A to the Tax Law for the taxation of
ammunition and such funds will be deposited into a new Gun Violence
Impact Fund.
Section 2 adds a new Section 92-J to the State Finance Law that estab-
lishes a Gun Violence Impact Fund.
Section 3 adds a new subdivision 24 to Section 623 of the Executive Law
that allows rules and regulations to be made to effect the Gun Violence
Impact Fund.
Section 4 is the effective date.
 
JUSTIFICATION:
Gun violence continues to plague communities across the state of New
York, and the nation. To be a survivor of gun violence, or to be
impacted by gun violence is a cruel psycho-emotional and economic expe-
rience. Studies have shown that poverty has a strong positive corre-
lation as the root cause of gun violence, and communities that are
poverty-stricken experience a disproportionate amount of gun violence in
their neighborhoods. This bill is an attempt to provide much needed
relief to families in impoverished neighborhoods that experience gun
violence for funeral expenses, mounting medical bills and prescription
drug costs, access to mental health resources, and any other unplanned
expenses due to the impact of gun violence.
 
LEGISLATIVE HISTORY:
2023-2024: S.5476 - Referred to Budget and Revenue/A.1089 - Referred to
Ways and Means
2021-2022: S.9482 - Referred to Budget and Revenue/A.10513 - Referred to
Ways and Means
 
STATE AND LOCAL FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect on the first day of the quarterly sales tax
period, as set forth in subdivision (b) of section 1136 of the tax law,
next succeeding the ninetieth day after it shall have become a law, and
shall apply in accordance with the applicable transitional provisions of
section 1106 of the tax law.

Statutes affected:
S6395: 623 executive law