§ 198. Incarcerated individual occupational therapy fund. 1. The commissioner of corrections and community supervision may authorize the superintendent or director of any correctional institution to establish an incarcerated individual occupational therapy fund for the receipt of proceeds from a product sold, as authorized by section one hundred ninety-seven of this article, by one or more incarcerated individuals as incident to an avocational or vocational project approved by the commissioner, including but not limited to, art, music, drama, handicraft, or sports.

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2. Pursuant to rules, regulations or directions of the commissioner, moneys of the fund may: (a) be made available to the superintendent or director to be used for the general benefit of the incarcerated individuals of the correctional institution wherein the product was produced, including but not limited to, furnishing materials and supplies to an incarcerated individual or incarcerated individuals for an avocational or vocational project and the transporting of a product thereof for sale, display or otherwise and for recreational activities; or (b) be disbursed as follows: (i) an amount equal to the proceeds from the sale of a product produced by one incarcerated individual may be deposited to the account of such incarcerated individual pursuant to section one hundred sixteen of this chapter; or (ii) an amount equal to the proceeds from the sale of a product produced by two or more incarcerated individuals may be divided equally among such incarcerated individuals and deposited to their respective accounts pursuant to section one hundred sixteen of this chapter.

3. In determining the amount of the proceeds from a sale of a product that may be deposited to the account of an incarcerated individual, the commissioner may provide for the deduction from the sum of the proceeds the reasonable expenses of the department of corrections and community supervision incident to the sale, including but not limited to, the value of materials and supplies for the production of the product supplied without financial charge to the incarcerated individual and the expenses of transporting the product for sale or display or otherwise.