Assembly Bill A5885

2023-2024 Legislative Session

Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended

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Sponsored By

Current Bill Status Via S1147 - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2023-A5885 - Details

See Senate Version of this Bill:
S1147
Law Section:
Tax Law
Laws Affected:
Amd §171-v, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S3836
2021-2022: S936

2023-A5885 - Summary

Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended, based on inflation; prohibits inclusion in the license suspension program of a taxpayer who receives public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level; authorizes the commissioner to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship to the taxpayer in meeting necessary living expenses.

2023-A5885 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5885
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 23, 2023
                                ___________
 
 Introduced  by  M.  of  A.  WEINSTEIN,  TAYLOR, EPSTEIN -- read once and
   referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to the  enforcement  of  delin-
   quent  tax liabilities by means of the suspension of licenses to oper-
   ate a motor vehicle

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivisions  1, 3 and 5 of section 171-v of the tax law,
 subdivision 1 as added by section 1 of part P of chapter 59 of the  laws
 of 2013, and subdivisions 3 and 5 as amended by section 1 of part EEE of
 chapter 59 of the laws of 2019, are amended to read as follows:
   (1)  The  commissioner  shall  enter into a written agreement with the
 commissioner of motor vehicles, which shall set forth the procedures for
 the two departments to cooperate in a program to improve tax  collection
 through  the  suspension of drivers' licenses of taxpayers with past-due
 tax liabilities equal to or in excess of ten thousand dollars MULTIPLIED
 BY THE APPLICABLE INFLATION  ADJUSTMENT.    For  the  purposes  of  this
 section,  the  term  "tax liabilities" shall mean any tax, surcharge, or
 fee administered by the commissioner, or any penalty or interest due  on
 these  amounts  owed  by an individual with a New York driver's license,
 the term "driver's license" means any license issued by  the  department
 of  motor  vehicles, except for a commercial driver's license as defined
 in section five hundred one-a of the vehicle and traffic  law,  and  the
 term  "past-due  tax liabilities" means any tax liability or liabilities
 which have become fixed and final such that the taxpayer no  longer  has
 any  right  to  administrative  or  judicial review, AND THE "APPLICABLE
 INFLATION ADJUSTMENT" FOR A CALENDAR YEAR SHALL BE DETERMINED UNDER  THE
 PRINCIPLES  OF  SECTION  7345(F)  OF  THE INTERNAL REVENUE CODE OF 1986,
 USING THE CALENDAR YEAR OF THE EFFECTIVE DATE OF THE CHAPTER OF THE LAWS
 OF TWO THOUSAND TWENTY-THREE WHICH AMENDED THIS SUBDIVISION AS THE  BASE
 PERIOD. THE TEN THOUSAND DOLLAR LIMITATION IN THIS SUBDIVISION SHALL NOT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03422-01-3
              

co-Sponsors

2023-A5885A (ACTIVE) - Details

See Senate Version of this Bill:
S1147
Law Section:
Tax Law
Laws Affected:
Amd §171-v, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S3836
2021-2022: S936

2023-A5885A (ACTIVE) - Summary

Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended, based on inflation; prohibits inclusion in the license suspension program of a taxpayer who receives public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level; authorizes the commissioner to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship to the taxpayer in meeting necessary living expenses.

2023-A5885A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5885--A
                                                         Cal. No. 168
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 23, 2023
                                ___________
 
 Introduced  by  M.  of  A.  WEINSTEIN,  TAYLOR, EPSTEIN -- read once and
   referred to the Committee on Ways and Means  --  ordered  to  a  third
   reading,  amended  and  ordered  reprinted, retaining its place on the
   order of third reading

 AN ACT to amend the tax law, in relation to the  enforcement  of  delin-
   quent  tax liabilities by means of the suspension of licenses to oper-
   ate a motor vehicle
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivisions  1, 3 and 5 of section 171-v of the tax law,
 subdivision 1 as added by section 1 of part P of chapter 59 of the  laws
 of 2013, and subdivisions 3 and 5 as amended by section 1 of part EEE of
 chapter 59 of the laws of 2019, are amended to read as follows:
   (1)  The  commissioner  shall  enter into a written agreement with the
 commissioner of motor vehicles, which shall set forth the procedures for
 the two departments to cooperate in a program to improve tax  collection
 through  the  suspension of drivers' licenses of taxpayers with past-due
 tax liabilities equal to or in excess of ten thousand dollars MULTIPLIED
 BY THE APPLICABLE INFLATION  ADJUSTMENT.    For  the  purposes  of  this
 section,  the  term  "tax liabilities" shall mean any tax, surcharge, or
 fee administered by the commissioner, or any penalty or interest due  on
 these  amounts  owed  by an individual with a New York driver's license,
 the term "driver's license" means any license issued by  the  department
 of  motor  vehicles, except for a commercial driver's license as defined
 in section five hundred one-a of the vehicle and traffic  law,  and  the
 term  "past-due  tax liabilities" means any tax liability or liabilities
 which have become fixed and final such that the taxpayer no  longer  has
 any  right  to  administrative  or  judicial review, AND THE "APPLICABLE
 INFLATION ADJUSTMENT" FOR A CALENDAR YEAR SHALL BE DETERMINED UNDER  THE
 PRINCIPLES  OF  SECTION  7345(F)  OF  THE INTERNAL REVENUE CODE OF 1986,
 USING THE CALENDAR YEAR OF THE EFFECTIVE DATE OF THE CHAPTER OF THE LAWS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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