Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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Feb 24, 2020 |
referred to ways and means delivered to assembly passed senate |
Jan 27, 2020 |
advanced to third reading |
Jan 23, 2020 |
2nd report cal. |
Jan 22, 2020 |
1st report cal.236 |
Jan 14, 2020 |
reported and committed to finance |
Jan 08, 2020 |
referred to investigations and government operations returned to senate died in assembly |
Mar 14, 2019 |
referred to ways and means delivered to assembly passed senate |
Feb 12, 2019 |
advanced to third reading |
Feb 11, 2019 |
2nd report cal. |
Feb 05, 2019 |
1st report cal.129 |
Jan 09, 2019 |
referred to investigations and government operations |
Senate Bill S435
2019-2020 Legislative Session
Eliminates the one-year time requirement for aggregation payments
download bill text pdfSponsored By
(D, WF) 47th Senate District
Archive: Last Bill Status - In Assembly Committee
- Introduced
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- In Committee Assembly
- In Committee Senate
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- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
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Floor Vote: Feb 24, 2020
aye (59)- Addabbo Jr.
- Akshar
- Amedore
- Bailey
- Benjamin
- Biaggi
- Borrello
- Breslin
- Brooks
- Carlucci
- Comrie
- Felder
- Flanagan
- Funke
- Gallivan
- Gaughran
- Gianaris
- Gounardes
- Griffo
- Harckham
- Helming
- Hoylman-Sigal
- Jackson
- Jacobs
- Jordan
- Kaminsky
- Kaplan
- Kavanagh
- Kennedy
- Krueger
- LaValle
- Lanza
- Little
- Liu
- Martinez
- May
- Mayer
- Metzger
- Montgomery
- Myrie
- O'Mara
- Ortt
- Persaud
- Ramos
- Ritchie
- Rivera
- Robach
- Salazar
- Sanders Jr.
- Savino
- Sepúlveda
- Serino
- Serrano
- Seward
- Skoufis
- Stavisky
- Stewart-Cousins
- Tedisco
- Thomas
excused (3)
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Floor Vote: Mar 14, 2019
aye (61)- Addabbo Jr.
- Akshar
- Antonacci
- Bailey
- Benjamin
- Biaggi
- Boyle
- Breslin
- Brooks
- Carlucci
- Comrie
- Felder
- Flanagan
- Funke
- Gallivan
- Gaughran
- Gianaris
- Gounardes
- Griffo
- Harckham
- Helming
- Hoylman-Sigal
- Jackson
- Jacobs
- Jordan
- Kaminsky
- Kaplan
- Kavanagh
- Kennedy
- Krueger
- LaValle
- Lanza
- Little
- Liu
- Martinez
- May
- Mayer
- Metzger
- Montgomery
- Myrie
- O'Mara
- Ortt
- Parker
- Persaud
- Ramos
- Ranzenhofer
- Ritchie
- Rivera
- Robach
- Salazar
- Sanders Jr.
- Savino
- Sepúlveda
- Serino
- Serrano
- Seward
- Skoufis
- Stavisky
- Stewart-Cousins
- Tedisco
- Thomas
excused (1)
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Jan 14, 2020 - Investigations And Government Operations Committee Vote
S4357Aye0Nay0Aye with Reservations0Absent0Excused0AbstainedFeb 5, 2019 - Investigations And Government Operations Committee Vote
S4356Aye0Nay1Aye with Reservations0Absent0Excused0AbstainedJan 22, 2020 - Finance Committee Vote
S43523Aye0Nay0Aye with Reservations0Absent0Excused0Abstained -
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2019-S435 (ACTIVE) - Details
2019-S435 (ACTIVE) - Sponsor Memo
BILL NUMBER: S435 SPONSOR: HOYLMAN 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 Janu- ary 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: S.0092-A of 2017-2018 (Hoylman): Passed Senate A.8337 of 2017-2018 (Buchwald): Died in Ways & Means S.108 of 2015-2016 (Hoylman): Died in Investigations & Government Oper- ations (2015)/Passed Senate (2016) S.7539 of 2014 (Hoylman): Died in Investigations 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.
2019-S435 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 435 2019-2020 Regular Sessions I N S E N A T E (PREFILED) January 9, 2019 ___________ 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. LBD00700-01-9
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