senate Bill S7539

2013-2014 Legislative Session

Eliminates the one-year time requirement for aggregation payments

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 15, 2014 referred to investigations and government operations

S7539 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1807, Tax L

S7539 - Bill Texts

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Eliminates the one-year time requirement for aggregation payments.

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BILL NUMBER:S7539

TITLE OF BILL: An act to amend the tax law, in relation to
eliminating the one-year time requirement for aggregation payments

PURPOSE OR GENERAL IDEA OF BILL: This legislation allows unpaid taxes
to be collected in one aggregate payment, rather than in one-year
increments.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends section 1807 of the tax law by removing the phrase
"within one year".

Section 2 provides that this act shall take effect on the first of
January next succeeding the date upon which it shall have become a
law.

JUSTIFICATION: Currently, individuals being prosecuted for unpaid tax
liability in the state of New York must be charged with separate
counts of aggregate unpaid taxes for each year that the defendant has
an outstanding unpaid tax liability. This is often not reflective of
the overall lump sum of tax evaded by the defendant over several
years.

This legislation would allow the aggregation of all unpaid taxes into
a single charge in tax evasion cases. This eliminates the need to
charge someone with multiple lower-level crimes when a single,
higher-level charge would be more reflective of the scope of the
defendant's crime if the defendant had intentionally under-reported a
significant amount of tax liability for several years.

PRIOR LEGISLATIVE HISTORY: New Legislation

FISCAL IMPLICATIONS: None to the state.

EFFECTIVE DATE: This act shall take effect on the first of January
next succeeding the date upon which it shall have become a law.

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

                                  7539

                            I N  S E N A T E

                              May 15, 2014
                               ___________

Introduced  by  Sen. HOYLMAN -- 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  eliminating  the  one-year
  time requirement for aggregation payments

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

  Section 1. Section 1807 of the tax law, as amended  by  section  5  of
subpart  A  of  part  S of chapter 57 of the laws of 2010, is amended to
read as follows:
  S 1807. Aggregation. For purposes of this article,  the  payments  due
and not paid under a single article of this chapter pursuant to a common
scheme or plan or due and not paid, [within one year,] may be charged in
a  single  count,  and  the  amount of underpaid tax liability incurred,
within one year, may be aggregated in a single count.
  S 2. This act shall take effect on the first of January next  succeed-
ing the date upon which it shall have become a law.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15170-01-4

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