What's happening
This bill removes the one-year time limit for aggregating unpaid tax payments into a single charge in New York.
Why it matters
Enables prosecutors to combine multiple unpaid tax debts, regardless of when they occurred, into a single criminal charge, which could result in more serious penalties for chronic or large-scale tax evasion.
Removes the previous restriction that only allowed aggregation of unpaid taxes within a one-year window, making it easier for authorities to build cases based on long-term patterns of non-payment.
Could affect both individuals and businesses by increasing legal risks for those with recurring or ongoing issues with tax compliance, as older unpaid amounts can now be included in prosecution.
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Who cares
Headline styles
End One-Year Tax Limit
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Remove Aggregation Time Limit
In Assembly Committee · Ways And Means · Sponsor Brad Hoylman-Sigal
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8337
2017-2018 Regular Sessions
IN ASSEMBLY
June 8, 2017
Introduced by M. of A. BUCHWALD -- read once and referred to the Committee on Ways and Means
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 Assembly, 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 succeeding 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.
LBD05313-03-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.