Bill > S01561

This bill establishes a new requirement for elected officials in New York State to obtain a tax clearance from the Department of Taxation and Finance before being sworn into office. Specifically, the legislation applies to members of the state legislature and statewide elected officials (governor, lieutenant governor, comptroller, and attorney general), preventing those with past-due tax liabilities from assuming office. A "past-due tax liability" is defined as an unpaid tax that can no longer be administratively or judicially challenged. If an elected official has such tax liabilities, they must satisfy the debt, settle it, or establish a payment plan with the tax department in good standing. If these tax issues are not resolved within six months of when the official was supposed to take office, a special election will be held to fill the position. The bill also outlines a detailed process for requesting and processing tax clearances, including procedures for notifying individuals about tax clearance denials and providing opportunities to challenge those denials. The law is set to take effect on June 1, 2027, giving state agencies time to prepare the necessary administrative procedures for implementing the tax clearance requirements.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S1561