senate Bill S2333

Establishes a taxpayer abuse sanction to be imposed against the income of a public officer who commits a felony related to his or her service as a public officer

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 18 / Jan / 2011
    • REFERRED TO CIVIL SERVICE AND PENSIONS
  • 18 / Mar / 2011
    • NOTICE OF COMMITTEE CONSIDERATION - REQUESTED
  • 13 / Apr / 2011
    • DEFEATED IN CIVIL SERVICE AND PENSIONS
  • 04 / Jan / 2012
    • REFERRED TO CIVIL SERVICE AND PENSIONS

Summary

Establishes a taxpayer abuse sanction to be imposed against the income of a public officer who commits certain felonies related to his or her service as a public officer.

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Bill Details

Versions:
S2333
Legislative Cycle:
2011-2012
Current Committee:
Senate Civil Service And Pensions
Law Section:
Retirement and Social Security Law
Laws Affected:
Add §§99-t & 99-u, St Fin L; add Art 23 §§1300 - 1304; R & SS L
Versions Introduced in 2009-2010 Legislative Cycle:
S6823B

Votes

3
7
3
Aye
7
Nay
2
aye with reservations
0
absent
0
excused
0
abstained
show Civil Service and Pensions committee vote details

Sponsor Memo

BILL NUMBER:S2333

TITLE OF BILL:
An act
to amend the retirement and social security law and the state
finance law, in
relation to pension forfeiture and taxpayer abuse sanctions

PURPOSE OR GENERAL IDEA OF BILL:
To establish a taxpayer abuse sanction to be imposed against the
income of a public employee who commits a felony related to his or
her service as a public employee.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Amends the retirement and social security law by adding a
new article 23 "Pension Forfeiture for Public Corruption Act".

Section 2. Amends the state finance law by adding two new section 99-t
and 99-u.

Section 3. Notwithstanding, any action or claim brought pursuant to
section 1302 of the retirement and social security law, which is
barred as of the effective date of this section because the
applicable period of limitation has expired is hereby revived, and
action thereon may be commenced provided that such action is
commenced within one year of the effective date of this section.

Section 4. Effective Date.

JUSTIFICATION:
It is a privilege and an honor to be a member of the New York State
Retirement System, and thus, its members must be held to the highest
ethical standards. It is the belief of this legislation's sponsor, or
sponsors, as well as a great many residents across New York State,
that those who violate the public trust by using their positions to
unlawfully enrich themselves with taxpayer money, or scheme to
defraud the taxpayers they are supposed to serve, should not continue
to receive benefits from the State of New York. New York State has
enacted similar legislation in the past. Section 632a of the
Executive Law, more commonly known as the "Son of Sam" law, put
restrictions on the income of criminals trying to profit from their
crimes. This measure will achieve this goal, as well as provide
additional protections to taxpayers by offering this stiff deterrent
to those seek to abuse the system.

PRIOR LEGISLATIVE HISTORY:
2010: S.6823-B

FISCAL IMPLICATIONS:
Potential increased revenue to the state resulting from any future sanc-
tion fees.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2011.


view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2333

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 18, 2011
                               ___________

Introduced  by  Sen. KRUEGER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Civil Service and Pensions

AN ACT to amend the retirement and social security  law  and  the  state
  finance  law,  in  relation  to  pension forfeiture and taxpayer abuse
  sanctions

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The retirement and social security law is amended by adding
a new article 23 to read as follows:

                               ARTICLE 23
              PENSION FORFEITURE FOR PUBLIC CORRUPTION ACT
SECTION 1300. SHORT TITLE.
        1301. DEFINITIONS.
        1302. PENSION FORFEITURE.
        1303. TAXPAYER ABUSE SANCTION.
        1304. MISCELLANEOUS.
  S  1300.  SHORT TITLE. THIS ARTICLE SHALL BE KNOWN AND MAY BE CITED AS
THE "PENSION FORFEITURE FOR PUBLIC CORRUPTION ACT".
  S 1301. DEFINITIONS. THE FOLLOWING WORDS AND PHRASES, AS USED IN  THIS
ARTICLE,  SHALL  HAVE THE FOLLOWING MEANINGS, UNLESS A DIFFERENT MEANING
IS PLAINLY REQUIRED BY THE CONTEXT:
  1. "DEFENDANT" SHALL MEAN A PERSON AGAINST WHOM A FORFEITURE ACTION IS
COMMENCED.
  2. "DESIGNATED FELONY OFFENSE" SHALL MEAN:
  (A) ANY FELONY OFFENSE SET FORTH IN THE PENAL LAW; OR
  (B) A CONSPIRACY TO COMMIT ANY FELONY OFFENSE SET FORTH IN  THE  PENAL
LAW WHEN THE COMMISSION OF ANY SUCH FELONY IS RELATED TO THE PERFORMANCE
OR  FAILURE  TO  PERFORM SUCH MEMBER OR RETIRED MEMBER'S OFFICIAL DUTIES
AND RESPONSIBILITIES.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06940-02-1

S. 2333                             2

  3. "COMPTROLLER" SHALL MEAN THE COMPTROLLER OF THE STATE OF  NEW  YORK
IN  HIS OR HER CAPACITY AS ADMINISTRATIVE HEAD OF THE NEW YORK STATE AND
LOCAL EMPLOYEES' RETIREMENT SYSTEM AND THE  NEW  YORK  STATE  AND  LOCAL
POLICE AND FIRE RETIREMENT SYSTEM.
  4.  "MEMBER"  SHALL  MEAN  A  MEMBER  OF  THE NEW YORK STATE AND LOCAL
EMPLOYEES' RETIREMENT SYSTEM, THE NEW YORK STATE AND  LOCAL  POLICE  AND
FIRE  RETIREMENT SYSTEM, THE NEW YORK STATE TEACHERS' RETIREMENT SYSTEM,
THE NEW YORK CITY EMPLOYEES' RETIREMENT SYSTEM, THE NEW YORK CITY TEACH-
ERS' RETIREMENT SYSTEM, THE NEW YORK CITY POLICE PENSION FUND,  THE  NEW
YORK  CITY  FIRE  DEPARTMENT  PENSION  FUND,  THE NEW YORK CITY BOARD OF
EDUCATION RETIREMENT SYSTEM AND ANY OTHER RETIREMENT SYSTEM OF THE STATE
OR CITY OF NEW YORK.
  5. "RETIRED MEMBER" SHALL MEAN A PERSON WHO IS RETIRED FROM AND WHO IS
RECEIVING A RETIREMENT ALLOWANCE FROM A RETIREMENT SYSTEM.
  6. "RETIREMENT SYSTEM" SHALL MEAN THE NEW YORK STATE AND LOCAL EMPLOY-
EES' RETIREMENT SYSTEM, THE NEW YORK  STATE  POLICEMEN'S  AND  FIREMEN'S
RETIREMENT  SYSTEM,  THE NEW YORK STATE TEACHERS' RETIREMENT SYSTEM, THE
NEW YORK CITY EMPLOYEES' RETIREMENT SYSTEM, THE NEW YORK CITY  TEACHERS'
RETIREMENT  SYSTEM,  THE NEW YORK CITY POLICE PENSION FUND, THE NEW YORK
CITY FIRE DEPARTMENT PENSION FUND, THE NEW YORK CITY BOARD OF  EDUCATION
RETIREMENT  SYSTEM  AND ANY OTHER RETIREMENT SYSTEM OF THE STATE OR CITY
OF NEW YORK.
  7. "AGGRIEVED PARTY" SHALL MEAN ANY RESIDENT TAXPAYER WHO IS ADVERSELY
AFFECTED BY ANY DESIGNATED FELONY  OFFENSE  COMMITTED  BY  A  MEMBER  OR
RETIRED  MEMBER  OF  ANY  RETIREMENT  SYSTEM OF THE STATE OF NEW YORK AS
DEFINED IN SUBDIVISION SIX OF THIS SECTION.
  S 1302. PENSION FORFEITURE. NOTWITHSTANDING  ANY  OTHER  PROVISION  OF
GENERAL, SPECIAL OR LOCAL LAW, RULE OR REGULATION TO THE CONTRARY:
  1.  IN  THE CASE OF A MEMBER OR RETIRED MEMBER WHO IS CONVICTED OF ANY
DESIGNATED FELONY OFFENSE, THE COMMISSION OF WHICH  IS  RELATED  TO  THE
PERFORMANCE  OR FAILURE TO PERFORM SUCH MEMBER OR RETIRED MEMBER'S OFFI-
CIAL DUTIES AND RESPONSIBILITIES, AN ACTION  MAY  BE  COMMENCED  IN  THE
SUPREME  COURT  BY  THE  DISTRICT  ATTORNEY HAVING JURISDICTION OVER THE
OFFENSE OR ANY AGGRIEVED PARTY, FOR THE FORFEITURE OF ALL OR  A  PORTION
OF THOSE RIGHTS AND BENEFITS TO WHICH SUCH PERSON IS OR WILL BE ENTITLED
AS  A  MEMBER  OR RETIRED MEMBER PROVIDED THAT ANY CONTRIBUTIONS MADE BY
THE OFFICIAL TO HIS OR HER RETIREMENT SYSTEM SHALL  NOT  BE  SUBJECT  TO
FORFEITURE,  BUT  SHALL BE RETURNED TO SUCH OFFICIAL.  SUCH ACTION SHALL
BE COMMENCED WITHIN ONE YEAR OF SUCH CONVICTION. FOR  PURPOSES  OF  THIS
ARTICLE,  A  DESIGNATED  FELONY OFFENSE IS RELATED TO THE PERFORMANCE OR
FAILURE TO PERFORM SUCH MEMBER OR RETIRED MEMBER'S OFFICIAL  DUTIES  AND
RESPONSIBILITIES IF IT:
  (A)  CONSTITUTED  A  MATERIAL  VIOLATION  OF  SUCH  MEMBER  OR RETIRED
MEMBER'S DUTIES AND RESPONSIBILITIES AS A PUBLIC SERVANT; OR
  (B) EVEN THOUGH COMMITTED OUTSIDE THE SCOPE OF SUCH MEMBER'S  OFFICIAL
DUTIES  OR  RESPONSIBILITIES,  INVOLVED ACTIONS OR CONDUCT BY WHICH SUCH
MEMBER OR RETIRED MEMBER INDICATED OR CONVEYED THAT HE OR SHE WAS ACTING
WITH THE AUTHORITY OF, OR UNDER COLOR OF THE AUTHORITY OF,  ANY  GOVERN-
MENTAL ENTITY.
  2.  WHERE THE ATTORNEY GENERAL FINDS THAT A MEMBER OR A RETIRED MEMBER
HAS BEEN CONVICTED OF A DESIGNATED FELONY  OFFENSE,  THE  COMMISSION  OF
WHICH IS RELATED TO THE PERFORMANCE OR FAILURE TO PERFORM SUCH MEMBER OR
RETIRED  MEMBER'S OFFICIAL DUTIES AND RESPONSIBILITIES, AN ACTION MAY BE
COMMENCED IN THE SUPREME COURT BY THE ATTORNEY GENERAL OR ANY  AGGRIEVED
PARTY,  FOR THE FORFEITURE OF ALL OR A PORTION OF THOSE RIGHTS AND BENE-
FITS TO WHICH SUCH PERSON IS OR WILL BE ENTITLED AS A MEMBER OR  RETIRED

S. 2333                             3

MEMBER.  SUCH  ACTION  SHALL  BE  COMMENCED  WITHIN  ONE  YEAR  OF  SUCH
CONVICTION.
  3.  PRIOR  TO THE COMMENCEMENT OF SUCH ACTION AS DESCRIBED IN SUBDIVI-
SION ONE OR TWO OF THIS SECTION, THE DISTRICT ATTORNEY OR  THE  ATTORNEY
GENERAL,  AS  THE  CASE  MAY BE, SHALL PROVIDE NOTICE TO THE COMPTROLLER
STATING THAT HE OR SHE HAS REASON TO BELIEVE THAT THE  PERSON  CONVICTED
COMMITTED THE FELONY RELATED TO HIS OR HER OFFICIAL DUTIES AND RESPONSI-
BILITIES.  WITHIN TWENTY DAYS OF RECEIPT OF SUCH NOTICE, THE COMPTROLLER
SHALL  SUBMIT  A NOTICE OF APPLICABILITY TO THE DISTRICT ATTORNEY OR THE
ATTORNEY GENERAL AS THE CASE MAY BE. THE NOTICE OF  APPLICABILITY  SHALL
CONTAIN  A  STATEMENT  SPECIFYING WHETHER THE PERSON CONVICTED IS OR HAS
BEEN A MEMBER OR RETIRED MEMBER OF THE NEW YORK STATE AND LOCAL  EMPLOY-
EES'  RETIREMENT  SYSTEM OR THE NEW YORK STATE AND LOCAL POLICE AND FIRE
RETIREMENT SYSTEM AND SHALL DESCRIBE THE RIGHTS AND  BENEFITS  TO  WHICH
SUCH  PERSON  IS  OR  WILL  BE  ENTITLED  TO FROM SUCH PUBLIC RETIREMENT
SYSTEM.
  4. UPON MOTION BY THE DISTRICT ATTORNEY OR THE  ATTORNEY  GENERAL,  AS
THE  CASE  MAY  BE,  MADE UPON COMMENCEMENT OF OR AT ANY TIME DURING THE
PENDENCY OF A FORFEITURE ACTION, PURSUANT TO THE PROCEDURE SET FORTH  IN
SUBDIVISION  ONE OF SECTION SIXTY-THREE HUNDRED ELEVEN OR SECTION SIXTY-
THREE HUNDRED THIRTEEN OF THE CIVIL PRACTICE LAW AND  RULES,  THE  COURT
MAY  ISSUE  A  TEMPORARY  RESTRAINING  ORDER OR A PRELIMINARY INJUNCTION
PROHIBITING THE DEFENDANT FROM RECEIVING ANY RIGHTS OR BENEFITS FROM THE
APPROPRIATE RETIREMENT SYSTEM. A PRELIMINARY INJUNCTION MAY  BE  GRANTED
WHERE  THE  COURT FINDS THAT THERE IS A SUBSTANTIAL PROBABILITY THAT THE
DISTRICT ATTORNEY OR ATTORNEY GENERAL  WILL  PREVAIL  ON  THE  ISSUE  OF
FORFEITURE.  NO SHOWING OF IRREPARABLE HARM SHALL BE REQUIRED. THE COURT
MAY NOT CONSIDER ON SUCH MOTION ANY ISSUES PRESENTED TO THE COURT  WHICH
HEARD  THE CRIMINAL ACTION IN WHICH THE DEFENDANT WAS CONVICTED OR WHICH
ARISE OUT OF SUCH CRIMINAL ACTION AND MAY BE PRESENTED ON APPEAL.
  5. ALL DEFENDANTS IN A FORFEITURE  ACTION  BROUGHT  PURSUANT  TO  THIS
ARTICLE SHALL HAVE THE RIGHT TO TRIAL BY JURY ON ANY ISSUE OF FACT.
  6.  THE  BURDEN  OF  PROOF  SHALL BE UPON THE DISTRICT ATTORNEY OR THE
ATTORNEY GENERAL, AS THE CASE MAY BE, TO PROVE BY CLEAR  AND  CONVINCING
EVIDENCE THE FACTS NECESSARY TO ESTABLISH A CLAIM OF PENSION FORFEITURE.
  7.  (A) UPON A FINDING BY THE COURT THAT THE DEFENDANT HAS COMMITTED A
FELONY IN CONNECTION WITH HIS OR HER OFFICIAL  DUTIES  AND  RESPONSIBIL-
ITIES,  THE  COURT  SHALL  ISSUE  AN ORDER TO THE APPROPRIATE RETIREMENT
SYSTEM FOR:
  (I) THE FORFEITURE OR RECOUPMENT OF ALL OR A PORTION  OF  THE  DEFEND-
ANT'S RIGHTS AND BENEFITS AS A MEMBER OR RETIRED MEMBER OF SUCH SYSTEM;
  (II)  THE  RECOUPMENT  OF  ALL OR A PORTION OF THE RETIREMENT BENEFITS
PAID TO THE DEFENDANT; AND
  (III) THE REFUND TO THE DEFENDANT OF ANY  CONTRIBUTIONS  MADE  BY  THE
DEFENDANT  TO THE RETIREMENT SYSTEM FOR ANY PERIOD FOR WHICH THE DEFEND-
ANT'S RIGHTS AND BENEFITS AS A MEMBER OR RETIRED MEMBER OF SUCH  RETIRE-
MENT SYSTEM HAVE BEEN ORDERED FORFEITED.
  (B) ALL ORDERS AND FINDINGS MADE BY THE COURT PURSUANT TO THIS SECTION
SHALL BE SERVED UPON THE COMPTROLLER.
  8.  UPON A FINAL DETERMINATION THAT REVERSES OR VACATES THE CONVICTION
OR CONVICTIONS OF A  DESIGNATED  OFFENSE  OR  OFFENSES,  THE  MEMBER  OR
RETIRED MEMBER WHO HAS FORFEITED RETIREMENT RIGHTS AND BENEFITS PURSUANT
TO  THIS  SECTION  SHALL  HAVE  SUCH  RIGHTS  AND BENEFITS RETROACTIVELY
RESTORED UPON APPLICATION  TO  THE  COURT  WITH  JURISDICTION  OVER  THE
FORFEITURE  ACTION,  REGARDLESS  OF  ANY  TEMPORARY RESTRAINING ORDER OR
PRELIMINARY INJUNCTION WHICH MAY BE OUTSTANDING OR ORDER WHICH MAY  HAVE

S. 2333                             4

BEEN  ISSUED.  SUCH  COURT, UPON FINDING THAT SUCH A FINAL DETERMINATION
HAS OCCURRED, SHALL ISSUE AN ORDER RETROACTIVELY RESTORING  SUCH  RIGHTS
AND  BENEFITS,  TOGETHER WITH SUCH OTHER RELIEF DEEMED APPROPRIATE. AS A
CONDITION TO FULL RESTORATION OF RIGHTS AND BENEFITS AS PROVIDED IN THIS
SUBDIVISION, THE MEMBER OR RETIRED MEMBER SHALL REIMBURSE THE RETIREMENT
SYSTEM FOR ANY CONTRIBUTIONS THAT WERE REFUNDED TO THE MEMBER OR RETIRED
MEMBER  PURSUANT TO THE PROVISIONS OF PARAGRAPH (A) OF SUBDIVISION SEVEN
OF THIS SECTION.
  9. EXCEPT AS OTHERWISE PROVIDED BY THIS ARTICLE,  THE  CIVIL  PRACTICE
LAW AND RULES SHALL GOVERN THE PROCEDURE IN ACTIONS COMMENCED UNDER THIS
ARTICLE,  EXCEPT  WHERE  THE  ACTION  IS  REGULATED  BY ANY INCONSISTENT
PROVISIONS HEREIN. IN SUCH ACTIONS,  THE  COURT  MAY  NOT  CONSIDER  ANY
ISSUES  PRESENTED  TO THE COURT WHICH HEARD THE CRIMINAL ACTION IN WHICH
THE DEFENDANT WAS CONVICTED OR WHICH ARISE OUT OF SUCH  CRIMINAL  ACTION
AND MAY BE PRESENTED ON APPEAL.
  S  1303.  TAXPAYER ABUSE SANCTION. 1. UPON AN ORDER ISSUED PURSUANT TO
SUBDIVISION SEVEN OF SECTION THIRTEEN HUNDRED TWO OF THIS  ARTICLE,  THE
COMPTROLLER  SHALL  IMPOSE  A  SANCTION IN ACCORDANCE WITH THIS SECTION.
SUCH SANCTION SHALL BE IMPOSED FOR ANY TAXABLE YEAR  DURING  WHICH  SUCH
MEMBER OF A PUBLIC RETIREMENT SYSTEM OF THE STATE IS ELIGIBLE TO RECEIVE
A  PENSION  BENEFIT AND SHALL BE IN AN AMOUNT EQUAL TO THE AMOUNT OF ANY
SUCH BENEFIT RECEIVED DURING SUCH TAXABLE YEAR.
  2. MONIES RECEIVED FROM SANCTIONS IMPOSED  PURSUANT  TO  THIS  SECTION
SHALL:
  (A)  FOR  MONIES RECEIVED FROM SANCTIONS IMPOSED FOR A CONVICTION OF A
PERSON WHO IS A MEMBER  OF  THE  NEW  YORK  STATE  TEACHERS'  RETIREMENT
SYSTEM,  THE  NEW  YORK CITY TEACHERS' RETIREMENT SYSTEM OR THE NEW YORK
CITY BOARD OF EDUCATION RETIREMENT SYSTEM, BE DEPOSITED IN THE EDUCATION
TAXPAYER  ABUSE   PENALTY   FUND   ESTABLISHED   PURSUANT   TO   SECTION
NINETY-NINE-T  OF  THE STATE FINANCE LAW AND DISTRIBUTED PURSUANT TO THE
PROVISIONS OF SUCH SECTION; OR
  (B) FOR MONIES RECEIVED FROM SANCTIONS IMPOSED FOR A CONVICTION  OF  A
PERSON  WHO  IS  A  MEMBER  OF  THE NEW YORK STATE EMPLOYEES' RETIREMENT
SYSTEM, THE NEW YORK STATE POLICEMEN'S AND FIREMEN'S RETIREMENT  SYSTEM,
THE NEW YORK CITY EMPLOYEES' RETIREMENT SYSTEM, THE NEW YORK CITY POLICE
PENSION  FUND,  THE  NEW  YORK CITY FIRE DEPARTMENT PENSION FUND, OR ANY
OTHER RETIREMENT SYSTEM OF THE STATE OR CITY OF NEW YORK  OTHER  THAN  A
RETIREMENT  SYSTEM  SET  FORTH  IN PARAGRAPH ONE OF THIS SUBDIVISION, BE
DEPOSITED IN THE TAXPAYER ABUSE PENALTY  FUND  ESTABLISHED  PURSUANT  TO
SECTION  NINETY-NINE-U OF THE STATE FINANCE LAW AND DISTRIBUTED PURSUANT
TO THE PROVISIONS OF SUCH SECTION.
  S 1304. MISCELLANEOUS. THE REMEDIES PROVIDED FOR IN THIS  ARTICLE  ARE
NOT  INTENDED TO SUBSTITUTE FOR, LIMIT OR SUPERSEDE THE LAWFUL AUTHORITY
OF ANY PUBLIC OFFICER, AGENCY OR OTHER PERSON TO ENFORCE ANY OTHER RIGHT
OR REMEDY PROVIDED FOR BY LAW.
  S 2. The state finance law is amended by adding two new sections  99-t
and 99-u to read as follows:
  S  99-T.    EDUCATION  TAXPAYER ABUSE PENALTY FUND. 1. THERE IS HEREBY
ESTABLISHED IN THE JOINT CUSTODY OF THE  COMMISSIONER  OF  TAXATION  AND
FINANCE  AND  THE COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "EDUCA-
TION TAXPAYER ABUSE PENALTY FUND".
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
OF  TAXATION AND FINANCE, PURSUANT TO THE PROVISIONS OF SECTION THIRTEEN
HUNDRED THREE OF THE RETIREMENT AND SOCIAL SECURITY LAW  AND  ALL  OTHER
MONEYS  APPROPRIATED,  CREDITED,  OR  TRANSFERRED THERETO FROM ANY OTHER
FUND OR SOURCE PURSUANT TO LAW. NOTHING CONTAINED IN THIS SECTION  SHALL

S. 2333                             5

PREVENT  THE  STATE  FROM  RECEIVING  GRANTS,  GIFTS OR BEQUESTS FOR THE
PURPOSES OF THE FUND AS DEFINED IN THIS SECTION AND DEPOSITING THEM INTO
THE FUND ACCORDING TO LAW. ANY INTEREST RECEIVED BY THE  COMPTROLLER  ON
MONEYS  ON  DEPOSIT IN SUCH FUND SHALL BE RETAINED IN AND BECOME PART OF
SUCH FUND.
  3. MONEYS IN SUCH FUND SHALL BE DISTRIBUTED TO SCHOOL DISTRICTS IN THE
STATE WHERE PERSONS  SUBJECT  TO  THE  PROVISIONS  OF  SECTION  THIRTEEN
HUNDRED THREE OF THE RETIREMENT AND SOCIAL SECURITY LAW WERE EMPLOYED AT
THE TIME OF THE COMMISSION OF THE ACT OR ACTS UPON WHICH SUCH CONVICTION
WAS BASED. THE AMOUNT OF MONEYS IN THE FUND THAT SHALL BE DISTRIBUTED TO
A  SCHOOL  DISTRICT  PURSUANT  TO THIS SUBDIVISION SHALL BE EQUAL TO THE
DOLLAR AMOUNT OF THE SANCTION IMPOSED UPON SUCH  CONVICTED  PERSON.  ANY
MONEYS  RECEIVED BY THE FUND FROM A SOURCE OTHER THAN A SANCTION IMPOSED
PURSUANT TO THE PROVISIONS OF SECTION  THIRTEEN  HUNDRED  THREE  OF  THE
RETIREMENT  AND  SOCIAL  SECURITY LAW SHALL BE DISTRIBUTED EQUALLY AMONG
SCHOOL DISTRICTS LOCATED IN THE STATE.
  4. MONEYS SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
THE  STATE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMIS-
SIONER OF TAXATION AND FINANCE.
  5. TO THE EXTENT PRACTICABLE, MONEYS OF THE FUND SHALL BE  DISTRIBUTED
TO SCHOOL DISTRICTS AT LEAST ONCE ANNUALLY.
  S 99-U. TAXPAYER ABUSE PENALTY FUND. 1. THERE IS HEREBY ESTABLISHED IN
THE  JOINT  CUSTODY  OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE
COMPTROLLER, A SPECIAL FUND TO BE KNOWN AS THE "TAXPAYER  ABUSE  PENALTY
FUND".
  2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
OF TAXATION AND FINANCE, PURSUANT TO THE PROVISIONS OF SECTION  THIRTEEN
HUNDRED  THREE  OF  THE RETIREMENT AND SOCIAL SECURITY LAW AND ALL OTHER
MONEYS APPROPRIATED, CREDITED, OR TRANSFERRED  THERETO  FROM  ANY  OTHER
FUND  OR SOURCE PURSUANT TO LAW. NOTHING CONTAINED IN THIS SECTION SHALL
PREVENT THE STATE FROM RECEIVING  GRANTS,  GIFTS  OR  BEQUESTS  FOR  THE
PURPOSES OF THE FUND AS DEFINED IN THIS SECTION AND DEPOSITING THEM INTO
THE  FUND  ACCORDING TO LAW. ANY INTEREST RECEIVED BY THE COMPTROLLER ON
MONEYS ON DEPOSIT IN SUCH FUND SHALL BE RETAINED IN AND BECOME  PART  OF
SUCH FUND.
  3.  MONEYS IN SUCH FUND SHALL BE DISTRIBUTED TO POLITICAL SUBDIVISIONS
WITHIN THE STATE WHERE PERSONS SUBJECT  TO  THE  PROVISIONS  OF  SECTION
THIRTEEN  HUNDRED  THREE  OF THE RETIREMENT AND SOCIAL SECURITY LAW WERE
EMPLOYED AT THE TIME OF THE COMMISSION OF THE ACT  OR  ACTS  UPON  WHICH
SUCH CONVICTION WAS BASED OR TO THE STATE IF SUCH PERSON WAS EMPLOYED BY
THE  STATE.   THE AMOUNT OF MONEYS IN THE FUND THAT SHALL BE DISTRIBUTED
TO A MUNICIPALITY OR TO THE STATE PURSUANT TO THIS SUBDIVISION SHALL  BE
EQUAL  TO  THE DOLLAR AMOUNT OF THE SANCTION IMPOSED UPON SUCH CONVICTED
PERSON. ANY MONEYS RECEIVED BY THE FUND FROM A SOURCE OTHER THAN A SANC-
TION IMPOSED PURSUANT TO THE  PROVISIONS  OF  SECTION  THIRTEEN  HUNDRED
THREE  OF  THE  RETIREMENT  AND SOCIAL SECURITY LAW SHALL BE DISTRIBUTED
EQUALLY AMONG MUNICIPALITIES LOCATED IN THE STATE.
  4. MONEYS SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND  WARRANT  OF
THE  STATE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMIS-
SIONER OF TAXATION AND FINANCE.
  5. TO THE EXTENT PRACTICABLE, MONEYS OF THE FUND SHALL BE  DISTRIBUTED
TO MUNICIPALITIES AT LEAST ONCE ANNUALLY.
  S  3. Notwithstanding any provision of law to the contrary, any action
or claim brought pursuant to section 1302 of the retirement  and  social
security  law,  which is barred as of the effective date of this section
because the applicable  period  of  limitation  has  expired  is  hereby

S. 2333                             6

revived,  and  action thereon may be commenced provided that such action
is commenced within one year of the effective date of this section.
  S 4. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2011.

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