2023 -- S 0507 SUBSTITUTE A
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S TATE OF RHODE IS LAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2023
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A N A C T
RELATING TO TAXATION -- PERSONAL INCOME TAX
Introduced By: Senators DiPalma, Ciccone, Felag, and Miller
Date Introduced: March 07, 2023
Referred To: Senate Finance
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-30-2.11 of the General Laws in Chapter 44-30 entitled "Personal 1
Income Tax" is hereby amended to read as follows: 2
44-30-2.11. Refund deduction for contribution to the substance use and mental health 3
leadership council of RI. 4
(a) There shall be provided as a deduction from any refund from the Rhode Island personal 5
income tax otherwise due to a taxpayer for a taxable year a contribution to the substance use and 6
mental health leadership council of RI. The provision for the contribution shall appear on the state 7
personal income tax return as follows: 8
Substance use and mental health leadership council of RI. 9
Check if you wish to contribute 10
___________ $1.00 11
___________ $5.00 12
___________ $10.00 13
___________ $ _______________ (write in amount of your tax REFUND for this 14
program.) 15
(b) For returns filed for the tax years ending December 31, 2018 through December 31, 16
2023, the tax administrator shall annually forward by August 1, all contributions made to the 17
substance use and mental health leadership council of RI to the general treasurer to be deposited in 18
the fund created in § 23-14-3. The general treasurer shall annually distribute the proceeds of the 19
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fund as prescribed in chapter 14 of title 23. 1
(b)(c) For returns filed for tax years ending on or after December 31, 2024, the The tax 2
administrator shall annually forward by August 1, all contributions made to the substance use and 3
mental health leadership council of RI to the general treasurer to be deposited in the fund created 4
in § 23-14-3 23-99-2. The general treasurer shall annually distribute the proceeds of the fund as 5
prescribed in chapter 14 99 of title 23. 6
(c)(d) The provisions of this section shall commence for returns filed for the tax year ending 7
December 31, 2018 2024. 8
SECTION 2. Title 23 of the General Laws entitled "HEALTH AND SAFETY" is hereby 9
amended by adding thereto the following chapter: 10
CHAPTER 99 11
BEHAVIORAL HEALTH EDUCATION, TRAINING, AND COORDINATION FUND 12
23-99-1. Definitions. 13
As used in this chapter, the following words shall be construed as follows unless the context 14
clearly indicates otherwise: 15
(1) “Behavioral health” means treatment and services for mental health and substance use 16
disorders. 17
(2) “Eligible organization(s)” means the Substance Use and Mental Health Leadership 18
Council of RI. 19
(3) “Eligible services” means the programs used for educational purposes, training, and 20
coordination of mental health or substance use disorder treatment providers. 21
23-99-2. Behavioral Health Education, Training, and Coordination Fund established 22
-- Uses of the fund. 23
(a) There is established a separate fund within the general fund to be called the behavioral 24
health education, training, and coordination fund which shall be administered by the general 25
treasurer in accordance with the same laws and fiscal procedures as the general funds of the state. 26
The fund shall consist of sums collected as a result of the taxpayer check-off as provided for in § 27
44-30-2.11. The general treasurer is authorized to accept any grant, devise, bequest, donation, gift, 28
or assignment of money, bonds, or other valuable securities for deposit in and credit of the 29
behavioral health education, training, and coordination fund. 30
(b) The monies received under this chapter and § 44-30-2.11 shall be made available and 31
distributed by the treasurer annually by September 30 to eligible organizations with an approved 32
application certified by the department of behavioral healthcare, developmental disabilities and 33
hospitals for the calendar year. 34
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(c) Upon distribution to eligible organizations with an approved application, the monies 1
shall be used exclusively to provide education, training, or coordination of behavioral health 2
treatment or service providers. 3
(d) Upon receipt of the annual application from an eligible organization as provided in this 4
section, the director of the department of behavioral healthcare, developmental disabilities and 5
hospitals shall review each application to determine if it complies with the intent and requirements 6
of this chapter. Upon a finding by the director of the department of behavioral healthcare, 7
developmental disabilities and hospitals that the application complies with the intent and 8
requirements of this chapter, the director of the department of behavioral healthcare, developmental 9
disabilities and hospitals shall certify that the eligible organization has an approved application for 10
the calendar year. The director of the department of behavioral healthcare, developmental 11
disabilities, and hospitals shall provide notice of approval or denial of certification not later than 12
September 15 to each eligible organization that has submitted an annual application. 13
(f) The director of the department of behavioral healthcare, developmental disabilities and 14
hospitals is authorized to promulgate any rules or regulations and prescribe forms necessary to 15
facilitate the provisions of this chapter. 16
SECTION 3. This act shall take effect upon passage. 17
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- PERSONAL INCOME TAX
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This act would establish the behavioral health education, training, and coordination fund 1
to receive the checkoff contributions from Rhode Island personal income tax returns for tax years 2
ending on or after December 31, 2024. 3
This act would take effect upon passage. 4
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