Bill > A06788

This bill introduces a new requirement for professionals, businesses, and trades in New York State to prove they do not have outstanding tax debt when renewing their licenses, permits, certificates, or registrations. Specifically, the bill defines "tax debt" as unpaid taxes, interest, and penalties that have been legally documented through a state tax warrant and which the taxpayer has not paid or settled through a written agreement with the Department of Taxation and Finance. Under this legislation, applicants must now attest under penalty of perjury that they do not have any tax debt when seeking license renewal, and state agencies, including the Education Department and the unified court system, will have the authority to deny renewal to individuals or entities with unresolved tax liabilities. This applies to various professional licenses, from attorneys to other regulated professions, and is designed to incentivize taxpayers to address outstanding tax obligations. The bill will take effect one year after becoming law, giving professionals and businesses time to prepare for and comply with the new requirements.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6788