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NY A00974
Bill
Status
1/9/2013
Primary Sponsor
Micah Kellner
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AI Summary
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Prohibits the Department of Taxation and Finance from seizing or initiating forfeiture proceedings on a motor vehicle used regularly to transport a taxpayer or household member with a documented mobility impairment.
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Defines "mobility impairment" as a permanent physical condition that severely limits a person's mobility or renders them unable to walk without a wheelchair or other prosthetic device.
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Limits the exemption to one motor vehicle per household; other vehicles may still be seized for unpaid tax collection.
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Requires the Commissioner of Taxation and Finance to promulgate rules and regulations necessary for implementation before the effective date.
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Takes effect January 1st of the year following enactment, with commissioner authorization to implement immediately upon passage.
Legislative Description
Prohibits the seizure of a vehicle used to transport the taxpayer or a member of the taxpayer's household who has a mobility impairment as documented by a physician.
Last Action
held for consideration in ways and means
6/17/2014