New York S 3204: Creates the offense of defrauding the government in the first degree and expands the definition of conspiracy in the fourth degree; relates to expanding the definition of tax fraud acts

Bill Text

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S03204 Summary:

BILL NOS03204 

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SAME ASNo Same As

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SPONSORKRUEGER

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COSPNSRLIU, WEBB

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MLTSPNSR

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Add §195.22, amd §105.10, Pen L; amd §1801, Tax L; amd §11-4002, NYC Ad Cd

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Creates the offense of defrauding the government in the first degree; expands the definition of conspiracy in the fourth degree; relates to expanding the definition of tax fraud acts.

Go to top S03204 Actions:

BILL NOS03204 

&nbsp

01/24/2025REFERRED TO CODES

03/10/2025REPORTED AND COMMITTED TO FINANCE

04/29/20251ST REPORT CAL.756

04/30/20252ND REPORT CAL.

05/01/2025ADVANCED TO THIRD READING 

05/06/2025PASSED SENATE

05/06/2025DELIVERED TO ASSEMBLY

05/06/2025referred to codes

01/07/2026died in assembly

01/07/2026returned to senate

01/07/2026REFERRED TO CODES

02/04/2026REFERRED TO FINANCE

03/05/20261ST REPORT CAL.462

03/09/20262ND REPORT CAL.

03/10/2026ADVANCED TO THIRD READING 

03/19/2026PASSED SENATE

03/19/2026DELIVERED TO ASSEMBLY

03/19/2026referred to codes

Go to topS03204 Committee&nbspVotes:

Go to topS03204 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS03204 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3204

 2025-2026 Regular Sessions

 IN SENATE

 January 24, 2025
 ___________

 Introduced by Sens. KRUEGER, LIU, WEBB -- read twice and ordered print-
 ed, and when printed to be committed to the Committee on Codes

 AN ACT to amend the penal law, in relation to creating the offense of
 defrauding the government in the first degree and expanding the defi-
 nition of conspiracy in the fourth degree; and to amend the tax law
 and the administrative code of the city of New York, in relation to
 expanding the definition of tax fraud acts

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The penal law is amended by adding a new section 195.22 to
 2 read as follows:
 3 § 195.22 Defrauding the government in the first degree.
 4 A person is guilty of defrauding the government in the first degree
 5 when, such person knowingly manufactures, sells, installs, or uses, or
 6 attempts to manufacture, sell, install or use, an automated sales
 7 suppression device for the purpose of enabling or assisting any person
 8 to evade any tax owed to the state or a political subdivision of the
 9 state or any instrumentality of the state.
 10 For purposes of this section an "automated sales suppression device"
 11 is a software program that falsifies electronic records for the purpose
 12 of evading any tax owed to the state, or any political subdivision of
 13 the state, or any instrumentality of the state. An "automated sales
 14 suppression device" includes any software program that is (a) maintained
 15 on a USB memory stick or thumb drive, zapper, removable compact disc or
 16 other external device, or (b) embedded in the operating system as "phan-
 17 tom ware," or (c) otherwise accessed remotely.
 18 Defrauding the government in the first degree is a class D felony.
 19 § 2. Section 105.10 of the penal law, as amended by chapter 489 of the
 20 laws of 2000, is amended to read as follows:
 21 § 105.10 Conspiracy in the fourth degree.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05666-01-5

 S. 3204 2

 1 A person is guilty of conspiracy in the fourth degree when, with
 2 intent that conduct constituting:
 3 1. a class B or class C felony be performed, [he or she] the person
 4 agrees with one or more persons to engage in or cause the performance of
 5 such conduct; or
 6 2. a felony be performed, [he or she] the person, being over eighteen
 7 years of age, agrees with one or more persons under sixteen years of age
 8 to engage in or cause the performance of such conduct; or
 9 3. the felony of money laundering in the third degree as defined in
 10 section 470.10 of this chapter, be performed, [he or she] the person
 11 agrees with one or more persons to engage in or cause the performance of
 12 such conduct[.]; or
 13 4. the felony of defrauding the government in the first degree as
 14 defined in section 195.22 of this part, be performed, the person agrees
 15 with one or more persons to engage in