BILL NUMBER: S435

SPONSOR: HOYLMAN
 
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.