Senate Bill S92

2017-2018 Legislative Session

Eliminates the one-year time requirement for aggregation payments

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

Bill Amendments

2017-S92 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1807, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S7539
2015-2016: S108
2019-2020: S435

2017-S92 - Summary

Eliminates the one-year time requirement for aggregation payments.

2017-S92 - Sponsor Memo

2017-S92 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    92
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 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:
   § 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.
   § 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.
                                                            LBD05313-01-7

2017-S92A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1807, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S7539
2015-2016: S108
2019-2020: S435

2017-S92A (ACTIVE) - Summary

Eliminates the one-year time requirement for aggregation payments.

2017-S92A (ACTIVE) - Sponsor Memo

2017-S92A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   92--A
     Cal. No. 397
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- reported favorably from said committee, ordered  to
   first  and second report, amended on second report, ordered to a third
   reading, and to be reprinted as amended, retaining its  place  in  the
   order of third reading
 
 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:
   §  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.
   §  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.
                                                            LBD05313-02-7

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.