| 8 | 8 | | ======== |
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| 9 | 9 | | S TATE OF RHODE IS LAND |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2023 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO TAXATION -- PERSONAL INCOME TAX |
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| 16 | 16 | | Introduced By: Senators DiPalma, Ciccone, Felag, and Miller |
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| 17 | 17 | | Date Introduced: March 07, 2023 |
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| 18 | 18 | | Referred To: Senate Finance |
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| 19 | 19 | | |
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| 20 | 20 | | |
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| 21 | 21 | | It is enacted by the General Assembly as follows: |
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| 22 | 22 | | SECTION 1. Section 44-30-2.11 of the General Laws in Chapter 44-30 entitled "Personal 1 |
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| 23 | 23 | | Income Tax" is hereby amended to read as follows: 2 |
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| 24 | 24 | | 44-30-2.11. Refund deduction for contribution to the substance use and mental health 3 |
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| 25 | 25 | | leadership council of RI. 4 |
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| 26 | 26 | | (a) There shall be provided as a deduction from any refund from the Rhode Island personal 5 |
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| 27 | 27 | | income tax otherwise due to a taxpayer for a taxable year a contribution to the substance use and 6 |
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| 28 | 28 | | mental health leadership council of RI. The provision for the contribution shall appear on the state 7 |
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| 29 | 29 | | personal income tax return as follows: 8 |
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| 30 | 30 | | Substance use and mental health leadership council of RI. 9 |
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| 31 | 31 | | Check if you wish to contribute 10 |
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| 32 | 32 | | ___________ $1.00 11 |
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| 33 | 33 | | ___________ $5.00 12 |
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| 34 | 34 | | ___________ $10.00 13 |
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| 35 | 35 | | ___________ $ _______________ (write in amount of your tax REFUND for this 14 |
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| 36 | 36 | | program.) 15 |
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| 43 | | - | LC002349/SUB A - Page 2 of 4 |
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| 44 | | - | fund as prescribed in chapter 14 of title 23. 1 |
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| 45 | | - | (b)(c) For returns filed for tax years ending on or after December 31, 2024, the The tax 2 |
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| 46 | | - | administrator shall annually forward by August 1, all contributions made to the substance use and 3 |
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| 47 | | - | mental health leadership council of RI to the general treasurer to be deposited in the fund created 4 |
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| 48 | | - | in § 23-14-3 23-99-2. The general treasurer shall annually distribute the proceeds of the fund as 5 |
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| 49 | | - | prescribed in chapter 14 99 of title 23. 6 |
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| 50 | | - | (c)(d) The provisions of this section shall commence for returns filed for the tax year ending 7 |
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| 51 | | - | December 31, 2018 2024. 8 |
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| 52 | | - | SECTION 2. Title 23 of the General Laws entitled "HEALTH AND SAFETY" is hereby 9 |
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| 53 | | - | amended by adding thereto the following chapter: 10 |
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| 54 | | - | CHAPTER 99 11 |
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| 55 | | - | BEHAVIORAL HEALTH EDUCATION, TRAINING, AND COORDINATION FUND 12 |
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| 56 | | - | 23-99-1. Definitions. 13 |
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| 57 | | - | As used in this chapter, the following words shall be construed as follows unless the context 14 |
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| 58 | | - | clearly indicates otherwise: 15 |
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| 59 | | - | (1) “Behavioral health” means treatment and services for mental health and substance use 16 |
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| 60 | | - | disorders. 17 |
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| 61 | | - | (2) “Eligible organization(s)” means the Substance Use and Mental Health Leadership 18 |
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| 62 | | - | Council of RI. 19 |
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| 63 | | - | (3) “Eligible services” means the programs used for educational purposes, training, and 20 |
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| 64 | | - | coordination of mental health or substance use disorder treatment providers. 21 |
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| 65 | | - | 23-99-2. Behavioral Health Education, Training, and Coordination Fund established 22 |
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| 66 | | - | -- Uses of the fund. 23 |
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| 67 | | - | (a) There is established a separate fund within the general fund to be called the behavioral 24 |
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| 68 | | - | health education, training, and coordination fund which shall be administered by the general 25 |
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| 69 | | - | treasurer in accordance with the same laws and fiscal procedures as the general funds of the state. 26 |
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| 70 | | - | The fund shall consist of sums collected as a result of the taxpayer check-off as provided for in § 27 |
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| 71 | | - | 44-30-2.11. The general treasurer is authorized to accept any grant, devise, bequest, donation, gift, 28 |
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| 72 | | - | or assignment of money, bonds, or other valuable securities for deposit in and credit of the 29 |
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| 73 | | - | behavioral health education, training, and coordination fund. 30 |
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| 74 | | - | (b) The monies received under this chapter and § 44-30-2.11 shall be made available and 31 |
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| 75 | | - | distributed by the treasurer annually by September 30 to eligible organizations with an approved 32 |
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| 76 | | - | application certified by the department of behavioral healthcare, developmental disabilities and 33 |
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| 77 | | - | hospitals for the calendar year. 34 |
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| 78 | | - | |
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| 79 | | - | |
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| 80 | | - | LC002349/SUB A - Page 3 of 4 |
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| 81 | | - | (c) Upon distribution to eligible organizations with an approved application, the monies 1 |
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| 82 | | - | shall be used exclusively to provide education, training, or coordination of behavioral health 2 |
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| 83 | | - | treatment or service providers. 3 |
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| 84 | | - | (d) Upon receipt of the annual application from an eligible organization as provided in this 4 |
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| 85 | | - | section, the director of the department of behavioral healthcare, developmental disabilities and 5 |
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| 86 | | - | hospitals shall review each application to determine if it complies with the intent and requirements 6 |
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| 87 | | - | of this chapter. Upon a finding by the director of the department of behavioral healthcare, 7 |
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| 88 | | - | developmental disabilities and hospitals that the application complies with the intent and 8 |
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| 89 | | - | requirements of this chapter, the director of the department of behavioral healthcare, developmental 9 |
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| 90 | | - | disabilities and hospitals shall certify that the eligible organization has an approved application for 10 |
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| 91 | | - | the calendar year. The director of the department of behavioral healthcare, developmental 11 |
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| 92 | | - | disabilities, and hospitals shall provide notice of approval or denial of certification not later than 12 |
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| 93 | | - | September 15 to each eligible organization that has submitted an annual application. 13 |
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| 94 | | - | (f) The director of the department of behavioral healthcare, developmental disabilities and 14 |
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| 95 | | - | hospitals is authorized to promulgate any rules or regulations and prescribe forms necessary to 15 |
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| 96 | | - | facilitate the provisions of this chapter. 16 |
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| 97 | | - | SECTION 3. This act shall take effect upon passage. 17 |
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| 43 | + | LC002349 - Page 2 of 3 |
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| 44 | + | (c) The provisions of this section shall commence for returns filed for the tax year ending 1 |
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| 45 | + | December 31, 2018. 2 |
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| 46 | + | SECTION 2. This act shall take effect upon passage. 3 |
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