Assembly Actions - Lowercase Senate Actions - UPPERCASE |
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May 24, 2023 | ordered to third reading rules cal.257 substituted for a5885 |
Mar 20, 2023 | referred to ways and means delivered to assembly passed senate |
Feb 08, 2023 | advanced to third reading |
Feb 07, 2023 | 2nd report cal. |
Feb 06, 2023 | 1st report cal.274 |
Jan 10, 2023 | referred to investigations and government operations |
senate Bill S1147
Sponsored By
Liz Krueger
(D, WF) 28th Senate District
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
Votes
Co-Sponsors
Jamaal T. Bailey
(D) 36th Senate District
John C. Liu
(D) 16th Senate District
Rachel May
(D, WF) 48th Senate District
S1147 (ACTIVE) - Details
S1147 (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.
S1147 (ACTIVE) - Sponsor Memo
BILL NUMBER: S1147 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 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
S1147 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1147 2023-2024 Regular Sessions I N S E N A T E January 10, 2023 ___________ 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 OF TWO THOUSAND TWENTY-THREE WHICH AMENDED THIS SUBDIVISION AS THE BASE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03422-01-3
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