New York A 6788: Authorizes the denial of renewal of professional, business or trade licenses where a taxpayer has outstanding tax debt which the taxpayer has failed to settle

Bill Text

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A06788 Summary:

BILL NOA06788 

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SAME ASNo Same As

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SPONSORPretlow

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COSPNSR

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MLTSPNSR

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Amd §32, Exec L; amd §401, St Ad Proc Act; amd §53, Judy L

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Authorizes the denial of the renewal of a license, permit, certificate, registration or admission to practice a profession, business or trade where a taxpayer has outstanding tax debt which the taxpayer has failed to enter into a settlement agreement for the payment thereof; requires each taxpayer renewing a license to practice a profession, business or trade to attest to the licensing agency that they do not have an unsettled outstanding tax debt.

Go to top A06788 Actions:

BILL NOA06788 

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03/14/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA06788 Committee&nbspVotes:

Go to topA06788 Floor&nbspVotes:

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

Go to topA06788 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6788

 2025-2026 Regular Sessions

 IN ASSEMBLY

 March 14, 2025
 ___________

 Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the executive law, the state administrative procedure
 act and the judiciary law, in relation to the denial of the renewal of
 professional licenses when the applicant has outstanding avoidance of
 state tax debt

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

 1 Section 1. Section 32 of the executive law, as added by chapter 55 of
 2 the laws of 1992, is amended to read as follows:
 3 § 32. Authority not to renew. 1. For the purposes of this section[,
 4 "state]: (a) "State agency" shall mean any state department, board,
 5 bureau, division, commission, committee, public authority, public bene-
 6 fit corporation, council, office, or other governmental entity perform-
 7 ing a governmental or proprietary function for the state, and shall
 8 include the education department.
 9 (b) "Tax debt" shall mean all liabilities, including unpaid taxes,
 10 interest and penalties, that the commissioner of taxation and finance is
 11 required by law to collect, and that have been reduced to judgment by
 12 the docketing of a New York state tax warrant with a county clerk or by
 13 the filing of a copy thereof with the department of state, and the
 14 taxpayer debtor has failed to pay such liabilities or failed to enter
 15 into a written agreement with the department of taxation and finance to
 16 settle such liabilities.
 17 2. Notwithstanding any other provision of law, when a state agency
 18 levies fees or assesses civil fines or penalties for licensing or regu-
 19 latory matters, such state agency shall, following consultation with the
 20 [state] department of law and after such appropriate due process as
 21 required by the provisions of law applicable to such state agency and to
 22 such licensing or regulatory matters, not be required to renew any
 23 license, permit, or certificate of qualification, authority[,] or opera-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09259-01-5

 A. 6788 2

 1 tion, of any business, individual[,] or other entity, which is not a
 2 state agency, municipal corporation or district corporation, if such
 3 business, individual or other entity has failed to pay or enter into a
 4 written agreement to settle outstanding fees, civil penalties or fines
 5 assessed by such state agency.
 6 3. (a) It shall be a condition for the renewal of any license, permit,
 7 certificate or registration which specifically authorizes any person or
 8 entity to conduct any profession, business or trade that the applicant
 9 for renewal attest, under the penalty of perjury, to the state agency
 10 renewing the license, permit, certificate or registration that the
 11 applicant does not have a tax debt.
 12 (b) Notwithstanding any other provision of law, every state agency
 13 which issues a license, permit, certificate or registration which
 14 specifically authorizes any person or entity to conduct any profession,
 15 business or trade may deny the application for the renewal of any such
 16 license, permit, certificate or registratio