Establishes a taxpayer abuse sanction to be imposed against the income of a public officer who commits a felony related to his or her service as a public officer

1 Co-sponsor

• Tony Avella

BILL NUMBER:S2333

Title of bill

An act to amend the retirement and social security law and the state finance law, in relation to pension forfeiture and taxpayer abuse sanctions

Purpose or general idea of bill

To establish a taxpayer abuse sanction to be imposed against the income of a public employee who commits a felony related to his or her service as a public employee.

Summary of specific provisions

Section 1. Amends the retirement and social security law by adding a new article 23 "Pension Forfeiture for Public Corruption Act".

Section 2. Amends the state finance law by adding two new section 99-t and 99-u.

Section 3. Notwithstanding, any action or claim brought pursuant to section 1302 of the retirement and social security law, which is barred as of the effective date of this section because the applicable period of limitation has expired is hereby revived, and action thereon may be commenced provided that such action is commenced within one year of the effective date of this section.

Section 4. Effective Date.

Justification

It is a privilege and an honor to be a member of the New York State Retirement System, and thus, its members must be held to the highest ethical standards. It is the belief of this legislation's sponsor, or sponsors, as well as a great many residents across New York State, that those who violate the public trust by using their positions to unlawfully enrich themselves with taxpayer money, or scheme to defraud the taxpayers they are supposed to serve, should not continue to receive benefits from the State of New York. New York State has enacted similar legislation in the past. Section 632a of the Executive Law, more commonly known as the "Son of Sam" law, put restrictions on the income of criminals trying to profit from their crimes. This measure will achieve this goal, as well as provide additional protections to taxpayers by offering this stiff deterrent to those seek to abuse the system.

Prior legislative history

2010: S.6823-B

Fiscal implications

Potential increased revenue to the state resulting from any future sanc- tion fees.

Effective date

This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2011.