Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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Mar 01, 2022 |
referred to ways and means delivered to assembly passed senate |
Feb 03, 2022 |
advanced to third reading |
Feb 02, 2022 |
2nd report cal. |
Feb 01, 2022 |
1st report cal.382 |
Jan 05, 2022 |
referred to investigations and government operations returned to senate died in assembly |
Apr 28, 2021 |
referred to ways and means delivered to assembly passed senate |
Feb 03, 2021 |
advanced to third reading |
Feb 02, 2021 |
2nd report cal. |
Feb 01, 2021 |
1st report cal.210 |
Jan 06, 2021 |
referred to investigations and government operations |
Senate Bill S936
2021-2022 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
co-Sponsors
(D) 36th Senate District
(D) 16th Senate District
(D, WF) 48th Senate District
2021-S936 (ACTIVE) - Details
2021-S936 (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.
2021-S936 (ACTIVE) - Sponsor Memo
BILL NUMBER: S936 SPONSOR: KRUEGER PURPOSE OF BILL: To amend section 171-v of the tax law to provide for an 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 requests for waivers of suspension; and adds an exception to suspension provisions for taxpayers who make less than 250 percent of the poverty level. Section 2 provides for rulemaking by the commissioner. Section 3 is the effective date.
2021-S936 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 936 2021-2022 Regular Sessions I N S E N A T E (PREFILED) January 6, 2021 ___________ Introduced by Sens. KRUEGER, BAILEY, LIU, MAY -- read twice and ordered printed, and when printed to be committed to the Committee on Investi- gations and Government 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, 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 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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