NY A10814

Eliminates the statute of limitations for criminal prosecutions involving sexual offenses against children under 18, incest against children under 18, and use of a child in sexual performance, allowing prosecution at any time.

Eliminates the statute of limitations for civil actions seeking damages for physical, psychological, or other injury resulting from sexual offenses, incest, or sexual performance involving children under 18.

Revives civil actions that were previously barred by expired statutes of limitations, allowing them to be commenced within one year of the effective date of this section.

Requires complaints in revived civil actions to be accompanied by a certificate of merit from a psychiatrist, licensed psychologist, or mental health counselor stating there is reasonable basis to believe the plaintiff experienced child sexual abuse as described in the act.

Takes effect immediately, except the certificate of merit requirement takes effect 60 days after the act becomes law.