1. (a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the behavioral health education, training, and coordination fund. The provision for the contribution shall appear on the state personal income tax return as follows:

   
   Behavioral health education, training, and coordination fund. Check if you wish to contribute ___________ $1.00 ___________ $5.00 ___________ $10.00 ___________ $_______________ (write in amount of your tax REFUND for this program.)

2. (b) The tax administrator shall annually forward by August 1, contributions made to the behavioral health education, training, and coordination fund to the general treasurer to be deposited in the fund created in § 23-102-2. The general treasurer shall annually distribute proceeds of the fund as prescribed in chapter 102 of title 23.
3. (c) The provisions of this section shall commence for returns filed for the tax year ending December 31, 2024.

History of Section.
P.L. 2024, ch. 394, § 3, effective June 26, 2024; P.L. 2024, ch. 395, § 3, effective June 26, 2024.