Bill > A04664

This bill modifies New York's tax law regarding the suspension of drivers' licenses for tax delinquency by adjusting the minimum tax debt threshold for license suspension to account for inflation, using principles from the Internal Revenue Code. The bill expands protections for certain taxpayers by prohibiting license suspension for individuals who receive public assistance, supplemental security income, or have an income at or below 250% of the federal poverty level. The bill also introduces new provisions allowing taxpayers to challenge license suspension on additional grounds, such as demonstrating that paying the past-due tax would create a hardship in meeting necessary living expenses. The tax commissioner is now required to provide more comprehensive notice to taxpayers before suspending their license, including information about payment arrangements and ways to contest the suspension. The bill aims to make the tax delinquency license suspension process more flexible and considerate of taxpayers' financial circumstances, while maintaining the overall goal of improving tax collection. The changes will take effect on the first of April following the bill becoming law, and the tax commissioner is authorized to create rules and regulations to implement these new provisions.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4664