STATE OF NEW YORK ________________________________________________________________________ 1891 2025-2026 Regular Sessions IN ASSEMBLY January 14, 2025 ___________ Introduced by M. of A. LUNSFORD, CONRAD, HUNTER, SIMON, LAVINE, SHRES- THA, BICHOTTE HERMELYN, CLARK, BROOK-KRASNY, McMAHON, TAPIA -- read once and referred to the Committee on Ways and Means AN ACT to amend the state finance law and the tax law, in relation to establishing the child victims act fund; and making an appropriation therefor The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The state finance law is amended by adding a new section 2 99-ss to read as follows: 3 § 99-ss. Child victims act fund. 1. There is hereby established in the 4 joint custody of the commissioner of taxation and finance, the comp- 5 troller, and the commissioner of the division of criminal justice 6 services, a special fund to be known as the "child victims act fund". 7 Monies in the fund shall be kept separate from and not commingled with 8 other funds. 9 2. Such funds shall consist of the revenues received by the department 10 of taxation and finance, pursuant to the provisions of sections two 11 hundred nine-r and six hundred thirty-m of the tax law and all other 12 moneys appropriated, credited, or transferred thereto from any other 13 fund or source pursuant to law. Nothing contained in this section shall 14 prevent the state from receiving grants, gifts, or bequests for the 15 purpose of the fund as defined in this section and depositing them into 16 the fund according to law. 17 3. On or before the first day of February each year, the commissioner 18 of the division of criminal justice services shall provide a written 19 report to the temporary president of the senate, the speaker of the 20 assembly, the chair of the senate finance committee, the chair of the 21 assembly ways and means committee, the comptroller, and the public. Such 22 report shall include how the monies of the fund were utilized during the 23 preceding calendar year, and shall include: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03175-01-5A. 1891 2 1 (a) the amount of money disbursed from the fund and the award process 2 for such disbursement; 3 (b) recipients of awards from the fund; 4 (c) the amount awarded to each recipient; 5 (d) the purpose for which such awards were granted; and 6 (e) a summary financial plan for such monies which shall include esti- 7 mates of all receipts and all disbursements for the current and succeed- 8 ing fiscal years, along with the actual results from the prior fiscal 9 year. 10 4. Monies of the fund shall be expended only in reimbursement to 11 public school districts and voluntary foster care agencies located with- 12 in the state of New York who have been named as defendants in legal 13 actions pursuant to section two hundred fourteen-g of the civil practice 14 law and rules and in which: 15 (a) it can be demonstrated by the public school district or voluntary 16 foster care agency that no insurance policy for the covered period can 17 be located after a good-faith effort to do so has been made; 18 (b) where there was a monetary judgment issued or settlement agreement 19 with regard to such action; and 20 (c) where it can be demonstrated by the public school district or 21 voluntary foster care agency that payment in full of such judgment or 22 settlement would put a substantial burden on the district's or agency's 23 ability to execute its mission and negatively impact its existing 24 student population. 25 5. Monies shall be payable from the fund on the audit and warrant of 26 the comptroller on vouchers approved and certified by the commissioner 27 of the division of criminal justice services. 28 6. To the extent practicable, the commissioner of the division of 29 criminal justice services shall ensure that all monies received during a 30 fiscal year are expended prior to the end of that fiscal year. 31 § 2. The tax law is amended by adding a new section 209-r to read as 32 follows: 33 § 209-r. Gift for the child victims act fund. Effective for any tax 34 year commencing on or after January first, two thousand twenty-five, a 35 taxpayer in any taxable year may elect to contribute to the support of 36 the child victims act fund. Such contribution shall be in any whole 37 dollar amount and shall not reduce the amount of the state tax owed by 38 such taxpayer. The commissioner shall include space on the corporate 39 income tax return to enable a taxpayer to make such contribution. 40 Notwithstanding any other provision of law, all revenues collected 41 pursuant to this section shall be credited to the child victims act fund 42 and shall be used only for the purposes enumerated in section ninety- 43 nine-ss of the state finance law. 44 § 3. The tax law is amended by adding a new section 630-m to read as 45 follows: 46 § 630-m. Gift for the child victims act fund. Effective for any tax 47 year commencing on or after January first, two thousand twenty-five, a 48 taxpayer in any taxable year may elect to contribute to the support of 49 the child victims act fund. Such contribution shall be in any whole 50 dollar amount and shall not reduce the amount of the state tax owed by 51 such taxpayer. The commissioner shall include space on the personal 52 income tax return to enable a taxpayer to make such contribution. 53 Notwithstanding any other provision of law, all revenues collected 54 pursuant to this section shall be credited to the child victims act fund 55 and shall be used only for the purposes enumerated in section ninety- 56 nine-ss of the state finance law.A. 1891 3 1 § 4. The sum of two hundred million dollars ($200,000,000), or so much 2 thereof as may be necessary, is hereby appropriated to the child victims 3 act fund as established pursuant to section 99-qq of the state finance 4 law from any moneys in the state treasury not otherwise appropriated and 5 made immediately available to the division of criminal justice services 6 for the purposes of carrying out the provisions of this act. Such moneys 7 shall be payable on the audit and warrant of the comptroller on vouchers 8 certified or approved by the commissioner of criminal justice services 9 in the manner prescribed by law. 10 § 5. This act shall take effect immediately.