STATE OF NEW YORK
        ________________________________________________________________________

                                          8260

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    November 15, 2023
                                       ___________

        Introduced  by M. of A. ZACCARO -- read once and referred to the Commit-
          tee on Ways and Means

        AN ACT to amend the tax law and the penal law, in relation to an  excise
          tax  on  the  sale of firearms and  ammunition; and to amend the state
          finance law, in relation to creating a  gun  violence  prevention  and
          school safety fund

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. The tax law is amended by adding a new article 19-A to read
     2  as follows:
     3                                 ARTICLE 19-A
     4                    EXCISE TAX ON FIREARMS AND AMMUNITION
     5  Section 460. Definitions.
     6          461. Imposition of tax.
     7          462. Registration and renewal.
     8          463. Returns and payment of tax.
     9          464. Records to be kept; penalties.
    10          465. Returns to be secret.
    11          466. Administrative provisions.
    12          467. Enforcement.
    13          468. Deposit and disposition of revenue.
    14    § 460. Definitions. For purposes of this article, the following  defi-
    15  nitions shall apply:
    16    (a) The following terms shall have the same meaning as those terms are
    17  defined in articles two hundred sixty-five and four hundred of the penal
    18  law:  "seller of ammunition", "firearm", "dealer in firearms" and "major
    19  component of a firearm".
    20    (b) "Firearms manufacturer" means any entity licensed  to  manufacture
    21  firearms  pursuant  to Chapter 44 (commencing with Section 921) of Title
    22  18 of the United States Code that  engages  in  any  retail  sale  of  a
    23  firearm or major component of a firearm to a consumer in New York.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13329-03-3

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     1    (c)  "Law enforcement agency" shall have the same meaning as set forth
     2  in section 705.00 of the criminal procedure law and shall  also  include
     3  any  department  or agency of the state or of any county, city, or other
     4  political subdivision thereof that employs  any  peace  officer  who  is
     5  authorized to carry a firearm while on duty, or any department or agency
     6  of  the  federal  government or a federally recognized Indian tribe with
     7  jurisdiction that has tribal land in New York that  employs  any  police
     8  officer  or criminal investigator authorized to carry a firearm while on
     9  duty.
    10    (d) "Peace officer" shall have the same meaning as in section 2.10  of
    11  the  criminal  procedure law and who is authorized to carry a firearm on
    12  duty, or any police officer or criminal  investigator  employed  by  the
    13  federal government or a federally recognized Indian tribe with jurisdic-
    14  tion  that  has  tribal  land  in New York, who is authorized to carry a
    15  firearm while on duty.
    16    § 461. Imposition of tax. (a)  Commencing  July  first,  two  thousand
    17  twenty-four,  an  excise  tax is hereby imposed upon licensed dealers in
    18  firearms, firearms manufacturers, and sellers of ammunition, at the rate
    19  of eleven percent of the gross receipts from the  retail  sale  in  this
    20  state of any firearm, major component of a firearm , or ammunition.
    21    (b) (1) The provisions of this section shall not apply to retail sales
    22  of firearms, major components of firearms or ammunition to any active or
    23  retired peace officer or any law enforcement agency employing that peace
    24  officer.
    25    (2) There are exempted from the tax imposed by this article, the gross
    26  receipts  from  the  retail  sale  of  any firearm, major component of a
    27  firearm, or ammunition by any  licensed  dealer  in  firearms,  firearms
    28  manufacturer,  or  seller of ammunition in any quarterly period in which
    29  the total gross receipts from the retail sales of firearms, major compo-
    30  nents of firearms, or ammunition is less than five thousand dollars.
    31    §  462.  Registration  and  renewal.  (a)  Every  licensed  dealer  in
    32  firearms,  firearms manufacturer, or seller of ammunition on whom tax is
    33  imposed under this article must file with the  commissioner  a  properly
    34  completed  application for a certificate of registration and obtain such
    35  certificate before engaging in business. An application  for  a  certif-
    36  icate  of  registration  must  be  submitted  electronically,  on a form
    37  prescribed by the commissioner, and must be accompanied by a non-refund-
    38  able application fee as set by the commissioner. A certificate of regis-
    39  tration shall not be assignable or transferable and shall  be  destroyed
    40  immediately upon such person ceasing to do business as specified in such
    41  certificate, or in the event that such business never commenced.
    42    (b) (1) The commissioner shall refuse to issue a certificate of regis-
    43  tration  to  any applicant and shall revoke the certificate of registra-
    44  tion of any such person who does not possess a valid license under arti-
    45  cle four hundred of the penal law.
    46    (2) The commissioner may refuse to issue a certificate of registration
    47  to any applicant where such applicant:
    48    (i) has a past-due liability as that term is defined  in  section  one
    49  hundred seventy-one-v of this chapter;
    50    (ii)  has had a certificate of registration under this article revoked
    51  or suspended where such revocation or suspension was in  effect  on  the
    52  date the application was filed or ended within one year from the date on
    53  which such application was filed;
    54    (iii) has been convicted of a crime provided for in this chapter with-
    55  in  one  year  from  the date on which such application was filed or the
    56  certificate was issued, as applicable;

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     1    (iv) willfully fails to file a report or return required by this arti-
     2  cle;
     3    (v) willfully files, causes to be filed, gives or causes to be given a
     4  report,  return, certificate or affidavit required by this article which
     5  is false; or
     6    (vi) willfully fails to collect or truthfully account for or pay  over
     7  any tax imposed by this article.
     8    (3) The commissioner may revoke the certificate of registration issued
     9  to any person who:
    10    (i)  has  had any license or registration provided for in this chapter
    11  revoked or suspended;
    12    (ii) has been convicted of a crime provided for in this chapter  where
    13  such  conviction  occurred  not  more than one year prior to the date of
    14  revocation;
    15    (iii) willfully fails to file a report  or  return  required  by  this
    16  article;
    17    (iv)  willfully files, causes to be filed, gives or causes to be given
    18  a report, return, certificate or  affidavit  required  by  this  article
    19  which is false; or
    20    (v)  willfully  fails to collect or truthfully account for or pay over
    21  any tax imposed by this article.
    22    A person who is notified of  a  revocation  of  their  certificate  of
    23  registration pursuant to this paragraph shall have the right to have the
    24  revocation  reviewed by the commissioner or their designee by contacting
    25  the department at a telephone number or an address to  be  disclosed  in
    26  the  notice  of  revocation  within ten days of such person's receipt of
    27  such notification. Such person may present written evidence or  argument
    28  in  support of their defense to the revocation or may appear at a sched-
    29  uled conference with the commissioner or their designee to present  oral
    30  arguments and written and oral evidence in support of such defense.  The
    31  commissioner or their designee is authorized to delay the effective date
    32  of  the  revocation to enable such person to present further evidence or
    33  arguments in connection with the revocation. The commissioner  or  their
    34  designee  shall cancel the revocation of the certificate of registration
    35  if the commissioner or their designee is not satisfied by  a  preponder-
    36  ance  of the evidence that a basis for revocation pursuant to this para-
    37  graph exists. An order of revocation of a  certificate  of  registration
    38  under  this  paragraph  shall  not  be reviewable by the division of tax
    39  appeals but may be reviewed pursuant to  article  seventy-eight  of  the
    40  civil  practice  law  and rules by a proceeding commenced in the supreme
    41  court within four months of the revocation petitioning that the order of
    42  revocation be enjoined or set aside.   Such proceeding shall  be  insti-
    43  tuted  in  the county where the commissioner has their principal office.
    44  Upon the filing of such petition the court shall  have  jurisdiction  to
    45  set  aside  such order of revocation, in whole or in part, or to dismiss
    46  the petition. The jurisdiction of the supreme court shall  be  exclusive
    47  and its order dismissing the petition or enjoining or setting aside such
    48  order,  in  whole  or  in part, shall be final, subject to review by the
    49  appellate division of the supreme court and the court of appeals in  the
    50  same  manner  and  form  and with the same effect as provided by law for
    51  appeals from a judgment in a special proceeding.   All such  proceedings
    52  shall be heard and determined by the court and by any appellate court as
    53  expeditiously  as  possible  and with lawful precedence over other civil
    54  matters. All such proceedings for review shall be heard on the petition,
    55  transcript and other papers, and on appeal shall be heard on the record,
    56  without requirement of printing.

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     1    (c) Where a person that does not possess a certificate of registration
     2  under this section has been determined to have  possessed  or  sold  any
     3  firearm, major component of a firearm or ammunition:
     4    (1)  The  commissioner may revoke a certificate of authority issued to
     5  such person pursuant to section eleven hundred thirty-four of this chap-
     6  ter for a place of business where such person  has  been  determined  to
     7  have  possessed  for  sale or to have sold firearms, major components of
     8  firearms or ammunition three or more times within a period of five years
     9  without a certificate of registration.
    10    (2) The commissioner may refuse to issue a  certificate  of  authority
    11  under  section  eleven  hundred  thirty-four of this chapter to a person
    12  upon whom tax  is  imposed  under  this  article  unless  the  applicant
    13  provides the commissioner with adequate documentation demonstrating that
    14  such applicant acquired the premises or business through an arm's length
    15  transaction  as  defined  in paragraph (e) of subdivision one of section
    16  four hundred eighty-a of this chapter and that the sale or lease was not
    17  conducted, in whole or in  part,  for  the  purpose  of  permitting  the
    18  original  registrant  to avoid the effect of the previous revocation for
    19  the same premises.
    20    (d) A certificate of registration shall be valid for the period speci-
    21  fied thereon, unless earlier suspended or revoked. Upon  the  expiration
    22  of  the  term  stated on a certificate of registration, such certificate
    23  shall be null and void.
    24    (e) Every holder of a certificate  of  registration  must  notify  the
    25  commissioner  of changes to any of the information stated on the certif-
    26  icate, or of changes to any information contained in the application for
    27  the certificate of registration. Such notification must be  made  on  or
    28  before  the  last  day of the month in which a change occurs and must be
    29  made electronically on a form prescribed by the commissioner.
    30    (f) Every holder of a certificate of registration under  this  article
    31  shall  be  required  to  reapply prior to such certificate's expiration,
    32  during a reapplication period established by  the  commissioner.    Such
    33  reapplication  period  shall  not  occur  more frequently than every two
    34  years. Such reapplication shall be subject to the same requirements  and
    35  conditions  as an initial application, including grounds for refusal and
    36  the payment of the application fee.
    37    (g) (1) The department shall notify the division of state  police  if,
    38  after providing notice and the opportunity for a hearing, the department
    39  has revoked the certificate of registration of a licensed firearms deal-
    40  er,  seller  of  ammunition,  or firearms manufacturer for violating any
    41  provision of this article.
    42    (2) The holder of a certificate of registration  that  has  had  their
    43  certificate revoked pursuant to this article may petition the department
    44  for  reinstatement  of  the  certificate  by paying the amount of unpaid
    45  excise tax determined, together with any interest and penalties,  demon-
    46  strating full compliance with the provisions of this article, and paying
    47  a  fee of fifty dollars to the department for reinstatement. The depart-
    48  ment shall reinstate the certificate  of  registration  of  any  revoked
    49  certificate   holder   that   has   satisfactorily  complied  with  this
    50  subsection.
    51    § 463. Returns and payment of tax. (a) Every person  on  whom  tax  is
    52  imposed  under this article shall, on or before the twentieth day of the
    53  month following each quarterly period ending on the last day  of  Febru-
    54  ary,  May,  August, and November, respectively, file electronically with
    55  the commissioner a return on forms to be prescribed by the commissioner,

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     1  showing the total amount of  tax  due  in  such  quarterly  period,  and
     2  including such other information as the commissioner may require.
     3    (b)  Every  person required to file a return under this section shall,
     4  at the time of filing such return, pay electronically to the commission-
     5  er the total amount of tax due for the period covered by such return. If
     6  a return is not filed when due, the tax shall be due on the day on which
     7  the return is required to be filed.
     8    § 464. Records to be kept; penalties. (a) Records to be kept.    Every
     9  licensed  dealer in firearms, firearms manufacturer, and seller of ammu-
    10  nition, on whom  tax  is  imposed  under  this  article  shall  maintain
    11  complete  and  accurate  records  in  such  form as the commissioner may
    12  require.  Such records must be preserved for a  period  of  three  years
    13  after  the filing of the return to which such records relate and must be
    14  provided to the commissioner upon request.
    15    (b) Penalties. In addition to any other penalty provided in this arti-
    16  cle or otherwise imposed by law, every person on  whom  tax  is  imposed
    17  under  this  article  who  fails  to  maintain  or make available to the
    18  commissioner the records required by this section is subject to a penal-
    19  ty not to exceed five hundred dollars for each month or part thereof for
    20  which the failure occurs. This penalty may not be imposed more than once
    21  for failures for the same monthly  period  or  part  thereof.    If  the
    22  commissioner  determines  that  a  failure to maintain or make available
    23  records in any month was entirely due to reasonable  cause  and  not  to
    24  willful neglect, the commissioner must remit the penalty for that month.
    25    §  465.  Returns  to  be  secret. (a) Except in accordance with proper
    26  judicial order or as in this section or otherwise provided  by  law,  it
    27  shall  be  unlawful for the commissioner, any officer or employee of the
    28  department, or any officer or person who, pursuant to this  section,  is
    29  permitted to inspect any return or report or to whom a copy, an abstract
    30  or a portion of any return or report is furnished, or to whom any infor-
    31  mation contained in any return or report is furnished, or any person who
    32  in  any  manner  may  acquire  knowledge  of the contents of a return or
    33  report filed pursuant to this article to divulge or make  known  in  any
    34  manner  the  content or any other information contained in any return or
    35  report required under this article. The officers charged with the custo-
    36  dy of such returns or reports shall not be required to  produce  any  of
    37  them  or evidence of anything contained in them in any action or preced-
    38  ing in any court, except on behalf of the state or the  commissioner  in
    39  an  action  or proceeding involving the collection of tax due under this
    40  chapter to which the state or the commissioner is a party or a  claimant
    41  or  on  behalf  of  any  party  to  any  action  or proceeding under the
    42  provisions of this article, when the returns or the reports or the facts
    43  shown thereby are directly involved in such action or proceeding, or  in
    44  an  action  or  proceeding  related  to  the  regulation  or taxation of
    45  firearms or ammunition on behalf of officers to whom  information  shall
    46  have  been  supplied as provided in this section, in any of which events
    47  the court may require the production of, and may admit  in  evidence  so
    48  much  of  said  returns  or reports or of the facts shown thereby as are
    49  pertinent to the action or proceeding and no more. Nothing herein  shall
    50  be  construed  to  prohibit  the commissioner, in his or her discretion,
    51  from allowing the inspection or delivery of  a  certified  copy  of  any
    52  return  or  report  filed  under  this  article  or  of  any information
    53  contained in any such return or report to the attorney general or  other
    54  legal representatives of the state when an action shall have been recom-
    55  mended  or  commenced  pursuant to this chapter in which such returns or
    56  reports or the  facts  shown  thereby  are  directly  involved;  or  the

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     1  inspection  of the returns or reports required under this article by the
     2  comptroller or duly designated officer or employee of the state  depart-
     3  ment  of audit and control, for purposes of the audit of a refund of any
     4  tax  paid by any person under this article; nor to prohibit the delivery
     5  to such person or a duly authorized representative  of  such  person,  a
     6  certified  copy of any return or report filed by such person pursuant to
     7  this article, nor to prohibit the publication of statistics  so  classi-
     8  fied  as  to prevent the identification of particular returns or reports
     9  and the items thereof. This section  shall  also  not  be  construed  to
    10  prohibit  the  disclosure, for tax administration purposes, to the divi-
    11  sion of the budget and the office of the state comptroller, of  informa-
    12  tion  aggregated  from  the  returns filed by all persons subject to the
    13  taxes imposed by the article, whether the number of such persons is  one
    14  or more.
    15    (b)  The commissioner, in his or her discretion, may permit the appro-
    16  priate officers of any other state that  regulates  or  taxes  firearms,
    17  major components of firearms or ammunition or the duly authorized repre-
    18  sentatives  of  any  such  officers,  to inspect returns or reports made
    19  pursuant to this article, or may furnish  to  such  other  officers,  or
    20  their  duly  authorized  representatives,  a  copy of any such return or
    21  report or an abstract of  the  information  therein  contained,  or  any
    22  portion thereof, or may supply any such officers or such representatives
    23  with  information relating to the business of a person making returns or
    24  reports hereunder solely for purposes of tax administration. The commis-
    25  sioner may refuse to supply information pursuant to this subdivision  to
    26  the officers of any other state if the statutes of the state represented
    27  by  such  officers  do not grant substantially similar privileges to the
    28  commissioner, but such refusal shall not be mandatory. Information shall
    29  not be supplied to the officers of any  state  unless  such  officer  or
    30  other  representatives  shall  agree not to divulge or make known in any
    31  manner the information so supplied, but such officers may transmit  such
    32  information  to their employees or legal representatives when necessary,
    33  who in turn shall be subject to the same restrictions  as  those  hereby
    34  imposed upon such officer or other representatives.
    35    (c)(1) Any officer or employee of the state who willfully violates the
    36  provisions  of subdivision (a) or (b) of this section shall be dismissed
    37  from office and be incapable of holding any public office in this  state
    38  for a period of five years thereafter.
    39    (2) For criminal penalties, see article thirty-seven of this chapter.
    40    §  466.  Administrative  provisions. The provisions of article twenty-
    41  seven of this chapter shall apply to the taxes imposed by  section  four
    42  hundred  sixty-one  of this article in the same manner and with the same
    43  force and effect as if the language of such article  had  been  incorpo-
    44  rated  in  full  into this section and had expressly referred to the tax
    45  imposed by this article, except to the extent that any provision of such
    46  article is either inconsistent with a provision of this  article  or  is
    47  not relevant to this article.
    48    §  467.  Enforcement.  The  commissioner  or  the  commissioner's duly
    49  authorized representatives are hereby authorized:
    50    (a) To conduct regulatory inspections during normal business hours  of
    51  any place of business.
    52    (b)  To  examine  any books, papers, invoices and other records of any
    53  place of business of a dealer in firearms, or seller  of  ammunition  or
    54  major components of firearms. Any person in possession, control or occu-
    55  pancy  of  any  such business is required to give to the commissioner or
    56  the commissioner's duly authorized representatives  the  means,  facili-

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     1  ties,  and  opportunity  for such examinations. For the purposes of this
     2  section, "place of business" shall not include a residence or other real
     3  property, or any personal vehicle on or about such  property,  not  held
     4  out  as  open to the public or otherwise being utilized in a business or
     5  commercial manner, unless probable cause exists  to  believe  that  such
     6  residence,  real property or vehicle is being used in such a business or
     7  commercial manner for the buying or selling of  firearms,  major  compo-
     8  nents of firearms or ammunition.
     9    (c)  If  any person registered under section four hundred sixty-two of
    10  this article, or their agents, refuses to give the commissioner, or  the
    11  commissioner's  duly  authorized  representatives, the means, facilities
    12  and opportunity for the inspections and examinations  required  by  this
    13  section,  the  commissioner, after notice and an opportunity for a hear-
    14  ing, may revoke their registration to sell firearms or ammunition:
    15    (i) for a period of one year for the first such failure;
    16    (ii) for a period of up to three years for a second such failure with-
    17  in a period of three years; and
    18    (iii) for a period of up to seven years for a third such failure with-
    19  in five years.
    20    § 468. Deposit and disposition of revenue. All  taxes,  interest,  and
    21  penalties  collected  or received by the commissioner under this article
    22  shall be deposited and disposed of pursuant to the provisions of section
    23  one hundred seventy-one-a of this chapter, provided that an amount equal
    24  to one hundred percent collected under  this  article  less  any  amount
    25  determined  by  the  commissioner  to be reserved by the comptroller for
    26  refunds or reimbursements shall be paid by the comptroller to the credit
    27  of the gun violence prevention and school  safety  fund  established  by
    28  section  ninety-nine-rr  of  the state finance law. Of the total revenue
    29  collected or received under this article, the comptroller  shall  retain
    30  such  amount  as  the  commissioner  may  determine  to be necessary for
    31  refunds. The commissioner is authorized and directed to deduct from  the
    32  registration  fees  under subdivision (a) of section four hundred sixty-
    33  one of this article, before deposit into  the  fund  designated  by  the
    34  comptroller,  a  reasonable  amount  necessary  to effectuate refunds of
    35  appropriations of the department to reimburse  the  department  for  the
    36  costs  incurred to administer, collect, and distribute the taxes imposed
    37  by this article.
    38    § 2. The penal law is amended by adding a new section 400.04  to  read
    39  as follows:
    40  § 400.04 Firearm and ammunition excise tax administration.
    41    1.  By no later than March thirty-first, two thousand twenty-four, and
    42  thereafter by no later than the last day of each calendar  quarter,  the
    43  division  of  state police shall provide a list, including the names and
    44  business locations of all licensed firearm dealers, firearm  manufactur-
    45  ers, and sellers of ammunition in the statewide license and record data-
    46  base  maintained  under section 400.02 of this article to the department
    47  of taxation and finance for the purposes of administering the excise tax
    48  imposed pursuant to article nineteen-a of the tax law.
    49    2. The division of state police may revoke any license of a seller  of
    50  ammunition or firearms dealer or firearms manufacturer upon notification
    51  from the department of taxation and finance that, after providing notice
    52  and  the  opportunity  for  a  hearing,  the  department of taxation and
    53  finance has revoked the licensee's certificate of registration, pursuant
    54  to section four hundred sixty-two of the tax law.
    55    3. The licensing authority may  reinstate  a  license  that  has  been
    56  revoked  if  the  department  of  taxation  finance  has  reinstated the

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     1  licensee's certificate of registration or the seller's permit, as appli-
     2  cable.
     3    § 3. The state finance law is amended by adding a new section 99-rr to
     4  read as follows:
     5    §  99-rr.  Gun violence prevention and school safety fund. 1. There is
     6  hereby established in the joint custody of the state comptroller and the
     7  commissioner of taxation and finance a special fund to be known  as  the
     8  gun violence prevention and school safety fund.
     9    2.  Such fund shall consist of all revenues received by the department
    10  of taxation and finance, pursuant to the  provisions  of  article  nine-
    11  teen-a of the tax law and all other moneys credited or transferred ther-
    12  eto  from any other fund or source pursuant to law. Nothing contained in
    13  this section shall prevent the state from  receiving  grants,  gifts  or
    14  bequests  for  the  purposes  of the fund as defined in this section and
    15  depositing them into the fund according to law.
    16    3. The moneys in  such  fund  shall  be  expended  for  the  following
    17  purposes:
    18    (a)  to  the  department  of  education  to  enhance  school safety by
    19  addressing risk factors for gun violence affecting pupils in  kindergar-
    20  ten  through  grade  twelve,  through  the  funding of related measures,
    21  including, physical security improvements, physical safety  assessments,
    22  school-based  or  school-linked  mental  health and behavioral services,
    23  including training for teachers and employees,  and  before  school  and
    24  after school programs for at-risk pupils;
    25    (b)  to  support a court-based firearm relinquishment grant program to
    26  ensure the prompt, consistent, and safe removal of firearms by state and
    27  local law enforcement agencies from individuals  who  become  prohibited
    28  from owning or possessing firearms and ammunition pursuant to a criminal
    29  conviction  or  other  criminal or civil court order, including, but not
    30  limited to, criminal protective orders,  domestic  violence  restraining
    31  orders,  gun  violence  restraining orders, civil harassment restraining
    32  orders, and workplace violence restraining orders;
    33    (c) to fund a  victims  of  gun  violence  grant  program  to  support
    34  evidence-based activities to equitably improve investigations and clear-
    35  ance  rates  in  firearm  homicide and firearm assault investigations in
    36  communities disproportionately impacted by firearm homicides and firearm
    37  assaults which may include hiring and training detectives  dedicated  to
    38  investigating  these  offenses,  hiring  and training personnel or other
    39  partners to coordinate with victims and witnesses or to  collect,  proc-
    40  ess, and test relevant evidence, improving data analysis, forensics, and
    41  technological  capacities,  and  promoting recurring and trauma-informed
    42  engagement with victims, witnesses, and other impacted community members
    43  in a manner that builds trust, safety, and collaboration;
    44    (d) to support activities to inform firearm and ammunition  purchasers
    45  and  firearm  owners about gun safety laws and responsibilities, such as
    46  safe firearm storage, and to promote implementation and coordination  of
    47  gun  violence  prevention  efforts  through activities such as technical
    48  assistance, training, capacity building, and local gun violence data and
    49  problem analysis support for local governments,  law  enforcement  agen-
    50  cies, community-based service providers, and other stakeholders;
    51    (e)  to  provide  counseling  and  trauma-informed support services to
    52  direct and secondary victims of mass shootings and other  gun  homicides
    53  and  to  individuals  who have experienced chronic exposure to community
    54  gun violence;

        A. 8260                             9

     1    (f) for gun violence research and initiatives to educate  health  care
     2  providers  and  other stakeholders about clinical tools and other inter-
     3  ventions for preventing firearm suicide and injury; and
     4    (g)  to fund and support activities and programs focused on preventing
     5  gun violence, supporting victims of gun violence, and otherwise  remedi-
     6  ating the harmful effects of gun violence.
     7    4. Moneys in the firearm violence research fund may be invested by the
     8  comptroller  pursuant to section ninety-eight-a of this article, and any
     9  income received by the comptroller shall be used  for  the  purposes  of
    10  such fund.
    11    §  4.  Severability.  If any clause, sentence, paragraph, subdivision,
    12  section or part of this act shall be adjudged by any court of  competent
    13  jurisdiction  to  be invalid, such judgment shall not affect, impair, or
    14  invalidate the remainder thereof, but shall be confined in its operation
    15  to the clause, sentence, paragraph, subdivision, section or part  there-
    16  of  directly  involved  in  the controversy in which such judgment shall
    17  have been rendered. It is hereby declared to be the intent of the legis-
    18  lature that this act would  have  been  enacted  even  if  such  invalid
    19  provisions had not been included herein.
    20    §  5.  This  act shall take effect immediately, provided that sections
    21  one and three of this act shall take effect January 1,  2025.  Effective
    22  immediately,  the addition, amendment and/or repeal of any rule or regu-
    23  lation necessary for the implementation of this  act  on  its  effective
    24  date are authorized to be made and completed on or before such effective
    25  date.