S T A T E O F N E W Y O R K
________________________________________________________________________
974
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. KELLNER -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to prohibiting the seizure of a
vehicle used to transport the taxpayer or a member of the taxpayer's
household who has a mobility impairment as documented by a physician
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 1849 to read
as follows:
S 1849. SEIZURE OF A MOTOR VEHICLE USED TO TRANSPORT MOBILITY-IMPAIRED
INDIVIDUAL. 1. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, A
MOTOR VEHICLE THAT IS USED ON A REGULAR AND RECURRING BASIS TO TRANSPORT
A TAXPAYER WHO HAS A MOBILITY IMPAIRMENT AS DOCUMENTED BY A LICENSED
PHYSICIAN OR A MEMBER OF THE TAXPAYER'S HOUSEHOLD WHO HAS A MOBILITY
IMPAIRMENT AS DOCUMENTED BY A LICENSED PHYSICIAN SHALL NOT BE SEIZED IN
CONNECTION WITH THE COLLECTION OF UNPAID TAXES NOR SHALL FORFEITURE
PROCEEDINGS BE COMMENCED BY THE DEPARTMENT WITH REGARD TO ANY SUCH VEHI-
CLE.
2. THE PROVISIONS OF THIS SECTION SHALL ALLOW FOR THE EXEMPTION FROM
SEIZURE OF ONLY ONE MOTOR VEHICLE PER HOUSEHOLD, AND SHALL NOT BAR THE
SEIZURE OF OTHER VEHICLES.
3. AS USED IN THIS SECTION "A MOBILITY IMPAIRMENT" MEANS A PHYSICAL
IMPAIRMENT WHICH IS PERMANENT AND SEVERELY LIMITS A PERSON'S MOBILITY,
OR WHICH RENDERS A PERSON UNABLE TO AMBULATE WITHOUT THE AID OF A WHEEL-
CHAIR OR OTHER PROSTHETIC DEVICE.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law; provided, however,
that effective immediately, the commissioner of taxation and finance is
authorized and directed to promulgate any and all rules and regulations
and take any other measure necessary to implement this act on or before
its effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01818-01-3