The bill amends Section 44-30-2.11 of the General Laws in Chapter 44-30, titled "Personal Income Tax," to include a provision for Rhode Island taxpayers to contribute a portion of their personal income tax refund to the Substance Use and Mental Health Leadership Council of RI. Taxpayers can choose to contribute $1, $5, $10, or a custom amount from their tax refund. The bill specifies that for tax years ending December 31, 2018, through December 31, 2023, contributions will be forwarded to the general treasurer and deposited in the fund created in § 23-14-3, with annual distribution as prescribed in chapter 14 of title 23. For tax years ending on or after December 31, 2024, contributions will be deposited in a new fund created in § 23-99-2, with the general treasurer distributing the proceeds as prescribed in the newly established chapter 99 of title 23.

Additionally, the bill introduces a new chapter, Chapter 99, titled "BEHAVIORAL HEALTH EDUCATION, TRAINING, AND COORDINATION FUND," to Title 23 of the General Laws, "HEALTH AND SAFETY." This chapter defines behavioral health, eligible organizations, and eligible services, and establishes the Behavioral Health Education, Training, and Coordination Fund. The fund will consist of taxpayer contributions and other accepted donations, and will be used to provide education, training, or coordination of behavioral health treatment or service providers. The Department of Behavioral Healthcare, Developmental Disabilities, and Hospitals will review and certify applications from eligible organizations for the use of these funds. The act will take effect upon passage and is intended to support the checkoff contributions from Rhode Island personal income tax returns for tax years ending on or after December 31, 2024.

Statutes affected:
507  SUB A: 44-30-2.11
507: 44-30-2.11