senate Bill S3945A

Signed By Governor
2011-2012 Legislative Session

Reforms the offer-in-compromise program

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Archive: Last Bill Status - Signed by Governor


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

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Actions

view actions (16)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 17, 2011 signed chap.469
Aug 05, 2011 delivered to governor
Jun 17, 2011 returned to senate
passed assembly
ordered to third reading rules cal.447
substituted for a8180
Jun 15, 2011 referred to ways and means
delivered to assembly
passed senate
Jun 14, 2011 advanced to third reading
Jun 13, 2011 2nd report cal.
Jun 07, 2011 1st report cal.1101
Jun 02, 2011 print number 3945a
amend and recommit to finance
May 24, 2011 reported and committed to finance
Mar 10, 2011 referred to investigations and government operations

Votes

view votes

Jun 7, 2011 - Finance committee Vote

S3945A
31
1
committee
31
Aye
1
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Finance committee vote details

May 24, 2011 - Investigations and Government Operations committee Vote

S3945
7
0
committee
7
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 24, 2011

aye wr (1)

Bill Amendments

Original
A (Active)
Original
A (Active)

S3945 - Details

See Assembly Version of this Bill:
A8180
Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L

S3945 - Summary

Reforms the offer-in-compromise program.

S3945 - Sponsor Memo

S3945 - Bill Text download pdf

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

                                  3945

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 10, 2011
                               ___________

Introduced by Sen. DeFRANCISCO -- (at request of the Department of Taxa-
  tion  and Finance) -- 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 reforming the offer-in-com-
  promise program

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

  Section  1.  Subdivision  fifteenth  of section 171 of the tax law, as
amended by chapter 513 of the laws  of  2002,  is  amended  to  read  as
follows:
  Fifteenth. Have authority to compromise any taxes OR OTHER IMPOSITIONS
or  any  warrant or judgment for taxes OR OTHER IMPOSITIONS administered
by the commissioner, and the penalties and interest in connection there-
with, if the tax debtor has been discharged in bankruptcy, [or] is shown
by proofs submitted to be insolvent,  [but]  OR  SHOWS  BY  PROOFS  THAT
COLLECTION  IN  FULL WOULD CAUSE THE TAX DEBTOR UNDUE ECONOMIC HARDSHIP,
PROVIDED THAT the amount payable in compromise [shall  in  no  event  be
less than the amount, if any, recoverable through legal proceedings, and
provided  that  where]  REASONABLY  REFLECTS  COLLECTION POTENTIAL OR IS
OTHERWISE JUSTIFIED BY THE PROOFS OFFERED BY THE TAX DEBTOR.   PROVIDED,
FURTHER, THE COMMISSIONER SHALL NOT ACCEPT ANY AMOUNT PAYABLE IN COMPRO-
MISE THAT WOULD UNDERMINE COMPLIANCE WITH THE TAXES OR OTHER IMPOSITIONS
ADMINISTERED  BY THE COMMISSIONER, NOR SHALL THE COMMISSIONER ENTER INTO
ANY OFFER OF COMPROMISE THAT WOULD BE ADVERSE TO THE BEST  INTERESTS  OF
THE  STATE. WHERE the amount owing for taxes OR OTHER IMPOSITIONS or the
warrant or judgment, exclusive of any penalties and  interest,  is  more
than  one  hundred  thousand dollars, such compromise shall be effective
only when approved by a justice of the supreme court.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09464-01-1

S. 3945                             2

S3945A (ACTIVE) - Details

See Assembly Version of this Bill:
A8180
Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L

S3945A (ACTIVE) - Summary

Reforms the offer-in-compromise program.

S3945A (ACTIVE) - Sponsor Memo

S3945A (ACTIVE) - Bill Text download pdf

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

                                 3945--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 10, 2011
                               ___________

Introduced by Sen. DeFRANCISCO -- (at request of the Department of Taxa-
  tion  and Finance) -- read twice and ordered printed, and when printed
  to be committed to the  Committee  on  Investigations  and  Government
  Operations  -- 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 tax law, in relation to reforming the offer-in-com-
  promise program

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

  Section  1.  Subdivision  fifteenth  of section 171 of the tax law, as
amended by chapter 513 of the laws  of  2002,  is  amended  to  read  as
follows:
  Fifteenth. Have authority to compromise any taxes OR OTHER IMPOSITIONS
or  any  warrant or judgment for taxes OR OTHER IMPOSITIONS administered
by the commissioner, and the penalties and interest in connection there-
with, if the tax debtor has been discharged in bankruptcy, [or] is shown
by proofs submitted to be insolvent,  [but]  OR  SHOWS  BY  PROOFS  THAT
COLLECTION  IN  FULL WOULD CAUSE THE TAX DEBTOR UNDUE ECONOMIC HARDSHIP,
PROVIDED THAT the amount payable in compromise [shall  in  no  event  be
less than the amount, if any, recoverable through legal proceedings, and
provided  that  where]  REASONABLY  REFLECTS  COLLECTION POTENTIAL OR IS
OTHERWISE JUSTIFIED BY THE PROOFS OFFERED BY THE TAX DEBTOR.   PROVIDED,
FURTHER, THE COMMISSIONER SHALL NOT ACCEPT ANY AMOUNT PAYABLE IN COMPRO-
MISE THAT WOULD UNDERMINE COMPLIANCE WITH THE TAXES OR OTHER IMPOSITIONS
ADMINISTERED  BY THE COMMISSIONER, NOR SHALL THE COMMISSIONER ENTER INTO
ANY OFFER OF COMPROMISE THAT WOULD BE ADVERSE TO THE BEST  INTERESTS  OF
THE  STATE. WHERE the amount owing for taxes OR OTHER IMPOSITIONS or the
warrant or judgment, exclusive of any penalties and  interest,  is  more
than  one  hundred  thousand dollars, such compromise shall be effective
only when approved by a justice of the supreme court.  THE  COMMISSIONER

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09464-02-1

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