senate Bill S6823B

2009-2010 Legislative Session

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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Archive: Last Bill Status - In Senate Committee Finance Committee


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

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Actions

view actions (8)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 13, 2010 print number 6823b
Aug 13, 2010 amend (t) and recommit to finance
Jun 08, 2010 reported and committed to finance
May 18, 2010 reported and committed to codes
Apr 13, 2010 reported and committed to civil service and pensions
Feb 25, 2010 print number 6823a
Feb 25, 2010 amend (t) and recommit to investigations and government operations
Feb 11, 2010 referred to investigations and government operations

Votes

view votes

Jun 8, 2010 - Codes committee Vote

S6823A
14
0
committee
14
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

May 18, 2010 - Civil Service and Pensions committee Vote

S6823A
9
0
committee
9
Aye
0
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 18, 2010

aye wr (3)

Apr 13, 2010 - Investigations and Government Operations committee Vote

S6823A
8
0
committee
8
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Apr 13, 2010

S6823 - Details

Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Add §608, Tax L; add §§99-t & 99-u, St Fin L
Versions Introduced in 2011-2012 Legislative Session:
S4947, S2793, S2333

S6823 - 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.

S6823 - Sponsor Memo

S6823 - Bill Text download pdf

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

                                  6823

                            I N  S E N A T E

                            February 11, 2010
                               ___________

Introduced  by  Sen.  C. JOHNSON  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to  amend the tax law, in relation to creating a taxpayer abuse
  sanction

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

  Section  1. The tax law is amended by adding a new section 608 to read
as follows:
  S 608. TAXPAYER ABUSE SANCTION.  (A) FOR PURPOSES OF THIS SECTION, THE
TERM "PUBLIC RETIREMENT SYSTEM OF THE STATE" SHALL  MEAN  THE  NEW  YORK
STATE EMPLOYEES' RETIREMENT SYSTEM, NEW YORK STATE POLICEMEN'S AND FIRE-
MEN'S RETIREMENT SYSTEM, NEW YORK STATE TEACHERS' RETIREMENT SYSTEM, NEW
YORK  CITY EMPLOYEES' RETIREMENT SYSTEM, NEW YORK CITY TEACHERS' RETIRE-
MENT SYSTEM, NEW YORK CITY POLICE  PENSION  FUND,  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.
  (B)  FOR  TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
SAND TEN, THERE SHALL BE A SANCTION IMPOSED AGAINST THE  INCOME  OF  ANY
MEMBER OF A PUBLIC RETIREMENT SYSTEM OF THE STATE, WHO WAS CONVICTED OF:
(1)  GRAND LARCENY IN THE FIRST DEGREE PURSUANT TO SECTION 155.42 OF THE
PENAL LAW; (2) GRAND LARCENY IN THE SECOND DEGREE  PURSUANT  TO  SECTION
155.40  OF  THE  PENAL LAW; OR (3) SCHEME TO DEFRAUD IN THE FIRST DEGREE
PURSUANT TO SECTION 190.65 OF THE PENAL LAW; WHERE SUCH  CONVICTION  WAS
BASED  UPON  ACTS COMMITTED WHICH RELATED TO THE NATURE OF SUCH MEMBER'S
PUBLIC SERVICE.
  (C) 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.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2010.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15780-04-0

S6823A - Details

Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Add §608, Tax L; add §§99-t & 99-u, St Fin L
Versions Introduced in 2011-2012 Legislative Session:
S4947, S2793, S2333

S6823A - 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.

S6823A - Sponsor Memo

S6823A - Bill Text download pdf

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

                                 6823--A

                            I N  S E N A T E

                            February 11, 2010
                               ___________

Introduced  by  Sen.  C. JOHNSON  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to creating  a  taxpayer  abuse
  sanction,  and  to  amend the state finance law, in relation to estab-
  lishing the education taxpayer abuse penalty  fund  and  the  taxpayer
  abuse penalty fund

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

  Section 1. The tax law is amended by adding a new section 608 to  read
as follows:
  S 608. TAXPAYER ABUSE SANCTION.  (A) FOR PURPOSES OF THIS SECTION, THE
TERM  "PUBLIC  RETIREMENT  SYSTEM  OF THE STATE" SHALL MEAN THE NEW YORK
STATE EMPLOYEES' 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.
  (B)  FOR  TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
SAND TEN, THERE SHALL BE A SANCTION IMPOSED AGAINST THE  INCOME  OF  ANY
MEMBER OF A PUBLIC RETIREMENT SYSTEM OF THE STATE, WHO WAS CONVICTED OF:
(1)  GRAND LARCENY IN THE FIRST DEGREE PURSUANT TO SECTION 155.42 OF THE
PENAL LAW; (2) GRAND LARCENY IN THE SECOND DEGREE  PURSUANT  TO  SECTION
155.40  OF  THE  PENAL LAW; OR (3) SCHEME TO DEFRAUD IN THE FIRST DEGREE
PURSUANT TO SECTION 190.65 OF THE PENAL LAW; WHERE SUCH  CONVICTION  WAS
BASED  UPON  ACTS COMMITTED WHICH RELATED TO THE NATURE OF SUCH MEMBER'S
PUBLIC SERVICE.
  (C) 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.

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

S6823B (ACTIVE) - Details

Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Add §608, Tax L; add §§99-t & 99-u, St Fin L
Versions Introduced in 2011-2012 Legislative Session:
S4947, S2793, S2333

S6823B (ACTIVE) - 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.

S6823B (ACTIVE) - Sponsor Memo

S6823B (ACTIVE) - Bill Text download pdf

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

                                 6823--B

                            I N  S E N A T E

                            February 11, 2010
                               ___________

Introduced  by  Sen.  C. JOHNSON  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to  said  committee  --  reported
  favorably  from said committee and committed to the Committee on Civil
  Service and Pensions -- reported favorably  from  said  committee  and
  committed  to  the  Committee on Codes -- reported favorably from said
  committee and committed to  the  Committee  on  Finance  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

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

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

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