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 |
Senate Bill S3836A
2019-2020 Legislative Session
Sponsored By
(D, WF) 28th Senate District
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
Actions
Votes
Bill Amendments
co-Sponsors
(D) 36th Senate District
(D) Senate District
2019-S3836 - Details
2019-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.
2019-S3836 - Sponsor Memo
BILL NUMBER: S3836 SPONSOR: KRUEGER TITLE OF BILL: An act to amend the tax law, in relation to the enforcement of delinquent tax liabilities by means of the suspension of licenses to operate a motor vehicle PURPOSE OF BILL: To amend section 171-v of the tax law to provide for a hardship exemption from New York's driver's license suspension program as it relates to the non-payment of income taxes. JUSTIFICATION: Chapter 59 of the laws of 2013 law gave the New York State Department of Taxation and Finance a new and powerful enforcement tool for collection of delinquent New York State tax liabilities by authorizing the suspen- sion of a tax debtor's driver's license if arrangements are not made by the tax debtor to pay delinquent taxes. Any individual whose tax liability (inclusive of interest and penalties) is $10,000 or greater
2019-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
(D) 36th Senate District
(D) Senate District
(D) 16th Senate District
(D, WF) 48th Senate District
2019-S3836A (ACTIVE) - Details
2019-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.
2019-S3836A (ACTIVE) - Sponsor Memo
BILL NUMBER: S3836A SPONSOR: KRUEGER TITLE OF BILL: 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 operate a motor vehicle PURPOSE OF BILL: To amend section 171-v of the tax law to provide for a additional hard- ship exemption from New York's driver's license suspension program as it relates to the non-payment of income taxes. SUMMARY OF SPECIFIC PROVISIONS: Section 1 amends section 171-v of the tax law to add an inflation adjustment to the exclusion from driver's license suspension provisions for tax debts under 10,000; amends notice provisions to exclude those not subject to license suspension and increases information regarding
2019-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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