The bill proposes the establishment of "The Alcohol Treatment Support Act," which introduces a new section, 44-18-18.2, to Chapter 44-18 of the General Laws entitled "Sales and Use Taxes — Liability and Computation." This act aims to impose a one percent sales tax on all alcohol sold within the State of Rhode Island. The tax is to be paid by the distributor or seller at the time of sale and is in addition to any other taxes on alcohol sales. The revenue generated from this tax is designated to be deposited into a special fund known as the drug and alcohol treatment support fund, which will provide financial support to individuals seeking treatment for drug and alcohol addiction and allocate funds to drug and alcohol treatment centers in the state.

The bill also outlines the creation of a seven-member citizen board responsible for administering the fund. This board will not include state employees or officeholders. The board's duties include ensuring the fund's responsible use, overseeing fund allocation, evaluating treatment center performance, establishing eligibility criteria for financial assistance, reviewing applications for financial support, managing the fund transparently, engaging in public outreach, and providing regular reports to government agencies. Treatment centers eligible for funding must be operated by qualified organizations and meet standards set by the department of health. The bill mandates that alcohol distributors or sellers report and remit the tax to the department of revenue monthly and be subject to annual audits. The act includes a severability clause and is set to take effect on January 1, 2024.