What's happening
This bill removes the one-year time limit for aggregating unpaid tax payments under a single scheme in New York tax law.
Why it matters
Expands Prosecutorial Tools. By removing the one-year limit, prosecutors and tax authorities can now aggregate multiple unpaid tax payments—regardless of when they occurred—under a single scheme, making it easier to bring larger, more comprehensive cases against tax evasion.
Increases Potential Liability for Offenders. Individuals or businesses who have engaged in schemes to avoid taxes over several years could now face more severe charges and higher aggregated amounts, increasing their potential penalties.
Enhances Tax Enforcement Flexibility. Tax enforcement agencies are no longer constrained by a narrow time window, allowing them to pursue complex or long-term tax avoidance schemes that might have previously fallen through the cracks due to the one-year aggregation limit.
May Affect Settlement and Compliance Strategies. Taxpayers and advisors may need to reconsider how they address unpaid taxes, as older unpaid liabilities could now be bundled into enforcement actions, potentially raising the stakes for resolving outstanding tax issues.
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Who cares
Headline styles
Remove Payment Time 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 One-Year Payment 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
51
2019-2020 Regular Sessions
IN ASSEMBLY (Prefiled)
January 9, 2019
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.
LBD00700-01-9
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.