senate Bill S3836A

2019-2020 Legislative Session

Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended

download bill text pdf

Sponsored By

Current Bill Status - Passed Senate


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

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Actions

view actions (17)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 22, 2020 referred to ways and means
delivered to assembly
passed senate
Jul 21, 2020 ordered to third reading cal.770
reported and committed to rules
Jul 20, 2020 reported and committed to finance
Jan 15, 2020 print number 3836a
Jan 15, 2020 amend and recommit to investigations and government operations
Jan 08, 2020 referred to investigations and government operations
returned to senate
died in assembly
Jun 11, 2019 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1245
committee discharged and committed to rules
Feb 19, 2019 referred to investigations and government operations

Votes

view votes

Jul 21, 2020 - Finance committee Vote

S3836A
17
3
committee
17
Aye
3
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Finance committee vote details

Jul 21, 2020 - Rules committee Vote

S3836A
14
3
committee
14
Aye
3
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Rules committee vote details

Jul 20, 2020 - Investigations and Government Operations committee Vote

S3836A
6
0
committee
6
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Jul 20, 2020

Jun 11, 2019 - Rules committee Vote

S3836
14
4
committee
14
Aye
4
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Co-Sponsors

S3836 - Details

See Assembly Version of this Bill:
A5633
Law Section:
Tax Law
Laws Affected:
Amd §171-v, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A9596

S3836 - Summary

Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended, based on inflation; prohibits inclusion in the license suspension program of a taxpayer who receives public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level; authorizes the commissioner to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship to the taxpayer in meeting necessary living expenses.

S3836 - Sponsor Memo

S3836 - Bill Text download pdf


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

                                  3836

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                            February 19, 2019
                               ___________

Introduced  by  Sen. KRUEGER -- 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 the  enforcement  of  delin-
  quent  tax liabilities by means of the suspension of licenses to oper-
  ate a motor vehicle

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

  Section 1. Subdivisions 1, 3 and 5 of section 171-v of the tax law, as
added  by  section  1  of  part P of chapter 59 of the laws of 2013, are
amended to read as follows:
  (1) The commissioner shall enter into a  written  agreement  with  the
commissioner of motor vehicles, which shall set forth the procedures for
the  two departments to cooperate in a program to improve tax collection
through the suspension of drivers' licenses of taxpayers  with  past-due
tax liabilities equal to or in excess of ten thousand dollars MULTIPLIED
BY  THE  APPLICABLE  INFLATION  ADJUSTMENT.    For  the purposes of this
section, the term "tax liabilities" shall mean any  tax,  surcharge,  or
fee  administered by the commissioner, or any penalty or interest due on
these amounts owed by an individual with a New  York  driver's  license,
the  term  "driver's license" means any license issued by the department
of motor vehicles, except for a commercial driver's license  as  defined
in  section  five  hundred one-a of the vehicle and traffic law, and the
term "past-due tax liabilities" means any tax liability  or  liabilities
which  have  become fixed and final such that the taxpayer no longer has
any right to administrative or  judicial  review,  AND  THE  "APPLICABLE
INFLATION  ADJUSTMENT" FOR A CALENDAR YEAR SHALL BE DETERMINED UNDER THE
PRINCIPLES OF SECTION 7345(F) OF THE  INTERNAL  REVENUE  CODE  OF  1986,
USING THE CALENDAR YEAR OF THE EFFECTIVE DATE OF THE CHAPTER OF THE LAWS
OF  TWO  THOUSAND  NINETEEN  WHICH  AMENDED THIS SUBDIVISION AS THE BASE
PERIOD. THE TEN THOUSAND DOLLAR LIMITATION IN THIS SUBDIVISION SHALL NOT

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

Co-Sponsors

view additional co-sponsors

S3836A (ACTIVE) - Details

See Assembly Version of this Bill:
A5633
Law Section:
Tax Law
Laws Affected:
Amd §171-v, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A9596

S3836A (ACTIVE) - Summary

Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended, based on inflation; prohibits inclusion in the license suspension program of a taxpayer who receives public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level; authorizes the commissioner to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship to the taxpayer in meeting necessary living expenses.

S3836A (ACTIVE) - Sponsor Memo

S3836A (ACTIVE) - Bill Text download pdf


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

                                 3836--A

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                            February 19, 2019
                               ___________

Introduced  by Sens. KRUEGER, BAILEY, CARLUCCI -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations -- recommitted to the  Committee  on
  Investigations  and  Government  Operations  in accordance with Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to the enforcement of delin-
  quent tax liabilities by means of the suspension of licenses to  oper-
  ate a motor vehicle

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

  Section 1. Subdivisions 1, 3 and 5 of section 171-v of  the  tax  law,
subdivision  1 as added by section 1 of part P of chapter 59 of the laws
of 2013, and subdivisions 3 and 5 as amended by section 1 of part EEE of
chapter 59 of the laws of 2019, are amended to read as follows:
  (1) The commissioner shall enter into a  written  agreement  with  the
commissioner of motor vehicles, which shall set forth the procedures for
the  two departments to cooperate in a program to improve tax collection
through the suspension of drivers' licenses of taxpayers  with  past-due
tax liabilities equal to or in excess of ten thousand dollars MULTIPLIED
BY  THE  APPLICABLE  INFLATION  ADJUSTMENT.    For  the purposes of this
section, the term "tax liabilities" shall mean any  tax,  surcharge,  or
fee  administered by the commissioner, or any penalty or interest due on
these amounts owed by an individual with a New  York  driver's  license,
the  term  "driver's license" means any license issued by the department
of motor vehicles, except for a commercial driver's license  as  defined
in  section  five  hundred one-a of the vehicle and traffic law, and the
term "past-due tax liabilities" means any tax liability  or  liabilities
which  have  become fixed and final such that the taxpayer no longer has
any right to administrative or  judicial  review,  AND  THE  "APPLICABLE
INFLATION  ADJUSTMENT" FOR A CALENDAR YEAR SHALL BE DETERMINED UNDER THE

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

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