senate Bill S2793

2011-2012 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 -


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Feb 01, 2011 referred to investigations and government operations

S2793 - Details

See Assembly Version of this Bill:
A3639
Law Section:
Tax Law
Laws Affected:
Add §608, Tax L; add §§99-t & 99-u, St Fin L
Versions Introduced in 2009-2010 Legislative Session:
S6823A, A9960A

S2793 - 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.

S2793 - Sponsor Memo

S2793 - Bill Text download pdf

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

                                  2793

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 1, 2011
                               ___________

Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

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 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 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 ELEVEN, 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06940-01-1

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