senate Bill S435

2019-2020 Legislative Session

Eliminates the one-year time requirement for aggregation payments

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
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

Votes

view votes

Jan 22, 2020 - Finance committee Vote

S435
23
0
committee
23
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Finance committee vote details

Jan 14, 2020 - Investigations and Government Operations committee Vote

S435
7
0
committee
7
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: Jan 14, 2020

Feb 5, 2019 - Investigations and Government Operations committee Vote

S435
6
0
committee
6
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Feb 5, 2019

aye wr (1)

S435 (ACTIVE) - Details

See Assembly Version of this Bill:
A51
Law Section:
Tax Law
Laws Affected:
Amd §1807, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S7539
2015-2016: S108
2017-2018: S92, A8337

S435 (ACTIVE) - Summary

Eliminates the one-year time requirement for aggregation payments.

S435 (ACTIVE) - Sponsor Memo

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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