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NY S07766

Bill

Status

Introduced

5/7/2010

Primary Sponsor

Brian Foley

Click for details

Origin

Senate

2009-2010 General Assembly

AI Summary

  • Imposes a 4 percent tax on paying agent and fiscal agent services provided by financial institutions to debt evading foreign states
  • Defines debt evading foreign states as those with final judgments exceeding $100 million entered in New York courts that remain unsatisfied for more than two years
  • Excludes foreign states eligible for financing through the International Development Association, HIPC debt relief, or multilateral debt relief initiatives
  • Requires the Department to maintain a monthly list of debt evading foreign states on its website and report non-compliant financial institutions to the Attorney General
  • Makes financial institutions liable for full tax collection and remittance, with criminal penalties of up to $10,000 per occurrence for willful tax evasion
  • Takes effect 30 days after enactment and applies to all future disbursements of funds for covered services

Legislative Description

Provides for a tax on paying agent services, fiscal agent services, or any other similar services on debt evading foreign states.

Last Action

PRINT NUMBER 7766B

6/18/2010

Committee Referrals

Investigations and Government Operations5/7/2010

Full Bill Text

No bill text available