New York S 1561: Relates to eligibility to assume office for certain elected officials owing past-due tax liabilities

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S01561 Summary:

BILL NOS01561 

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SAME ASNo Same As

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SPONSORTEDISCO

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COSPNSR

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MLTSPNSR

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Add §3-a, Leg L; amd §3, Pub Off L; add §171-x, Tax L

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Relates to eligibility to assume office for certain elected officials owing past-due tax liabilities.

Go to top S01561 Actions:

BILL NOS01561 

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01/10/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS01561 Committee&nbspVotes:

Go to topS01561 Floor&nbspVotes:

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

Go to topS01561 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1561

 2025-2026 Regular Sessions

 IN SENATE

 January 10, 2025
 ___________

 Introduced by Sen. TEDISCO -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the legislative law, the public officers law and the tax
 law, in relation to eligibility to assume office for persons owing
 past-due tax liabilities

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

 1 Section 1. The legislative law is amended by adding a new section 3-a
 2 to read as follows:
 3 § 3-a. Past-due tax liabilities of members-elect. 1. The legislature
 4 shall require a tax clearance from the department of taxation and
 5 finance, as provided for in section one hundred seventy-one-x of the tax
 6 law, for each member-elect of the legislature. No person elected to the
 7 legislature having past-due tax liabilities, as defined in subdivision
 8 one of section one hundred seventy-one-x of the tax law, or otherwise
 9 denied a tax clearance by the department of taxation and finance pursu-
 10 ant to such section, shall be sworn into or assume office unless and
 11 until such past-due tax liabilities are satisfied, settled, or made
 12 subject to a payment plan established by the department of taxation and
 13 finance and in which such person is in good standing.
 14 2. If, after six months subsequent to the date on which such member-e-
 15 lect would have been sworn into office but for their owing past-due tax
 16 liabilities, such past-due tax liabilities have not been satisfied,
 17 settled, or made subject to a payment plan established by the department
 18 of taxation and finance and in which such person is in good standing,
 19 then a special election shall be held to fill such office.
 20 § 2. Section 3 of the public officers law is amended by adding a new
 21 subdivision 1-b to read as follows:
 22 1-b. (i) Any person elected to the office of a statewide elected offi-
 23 cial, which for the purposes of this section shall mean the governor,

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04325-01-5

 S. 1561 2

 1 lieutenant governor, comptroller or attorney general, shall, upon
 2 certification of such person's election, request a tax clearance from
 3 the department of taxation and finance, as provided for in section one
 4 hundred seventy-one-x of the tax law. No such person having past-due tax
 5 liabilities, as defined in subdivision one of section one hundred seven-
 6 ty-one-x of the tax law, or otherwise denied a tax clearance by the
 7 department of taxation and finance pursuant to such section, shall be
 8 sworn into or assume office unless and until such past-due tax liabil-
 9 ities are satisfied, settled, or made subject to a payment plan estab-
 10 lished by the department of taxation and finance and in which such
 11 person is in good standing.
 12 (ii) If, after six months subsequent to the date on which a person
 13 elected to statewide office would have been sworn into office but for
 14 their owing past-due tax liabilities, such past-due tax liabilities have
 15 not been satisfied, settled, or made subject to a payment plan estab-
 16 lished by the department of taxation and finance and in which such
 17 person is in good standing, then a special election shall be held to
 18 fill such office.
 19 § 3. The tax law is amended by adding a new section 171-x to read as
 20 follows:
 21 § 171-x. Enforcement of delinquent tax liabilities through tax