What's happening
This bill removes the one-year time limit for aggregating tax payments due under a common scheme for prosecution purposes.
Why it matters
Expands prosecutorial reach. By removing the one-year time limit for aggregating unpaid tax payments under a common scheme, prosecutors can now combine missed payments over any period, making it easier to pursue larger or more complex tax fraud cases.
Potential for higher charges. Individuals or entities involved in ongoing schemes to evade taxes could face more serious criminal charges, as the aggregated unpaid amounts over multiple years may push offenses into higher penalty categories.
Increased deterrence against tax evasion. With no time constraint, the risk of prosecution for tax evasion becomes greater, possibly discouraging long-term or repeated attempts to underpay or avoid taxes.
Implications for recordkeeping and defense. Taxpayers and businesses may need to keep more extensive records for longer periods, as alleged tax crimes can now be prosecuted based on aggregated actions spanning multiple years, complicating defense strategies.
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Who cares
Headline styles
Remove One-Year Payment Limit
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 59–0
- Advanced to third reading
- 2nd report cal.
- 1st report cal.236
- Reported and committed to finance
- Referred to investigations and government operations
- Returned to senate
- Died in assembly
- Referred to ways and means
- Delivered to assembly
Show 5 earlier actions
- Passed senateVote 61–0
- Advanced to third reading
- 2nd report cal.
- 1st report cal.129
- Referred to investigations and government operations
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 Payment Time Limit
In Assembly Committee · Ways And Means · Sponsor David Buchwald
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
435
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. HOYLMAN -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to eliminating the one-year time requirement for aggregation payments
Purpose or general idea of bill
This legislation allows unpaid taxes to be collected in one aggregate payment, rather than in one-year increments.
Summary of specific provisions
Section 1 amends section 1807 of the tax law by removing the phrase "within one year".
Section 2 provides that this act shall take effect on the first of Janu- ary next succeeding the date upon which it shall have become a law.
Justification
Currently, individuals being prosecuted for unpaid tax liability in the state of New York must be charged with separate counts of aggregate unpaid taxes for each year that the defendant has an outstanding unpaid tax liability. This is often not reflective of the overall lump sum of tax evaded by the defendant over several years.
This legislation would allow the aggregation of all unpaid taxes into a single charge in tax evasion cases. This eliminates the need to charge someone with multiple lower-level crimes when a single, higher-level charge would be more reflective of the scope of the defendant's crime if the defendant had intentionally under-reported a significant amount of tax liability for several years.
Prior legislative history
S.0092-A of 2017-2018 (Hoylman): Passed Senate A.8337 of 2017-2018 (Buchwald): Died in Ways & Means S.108 of 2015-2016 (Hoylman): Died in Investigations & Government Oper- ations (2015)/Passed Senate (2016) S.7539 of 2014 (Hoylman): Died in Investigations
Fiscal implications
None to the state.
Effective date
This act shall take effect on the first of January next succeeding the date upon which it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.