NY A06351

Requires members-elect of the New York Legislature to obtain a tax clearance from the Department of Taxation and Finance before taking office and prohibits those with past-due tax liabilities from being sworn in unless liabilities are satisfied, settled, or subject to an approved payment plan.

Applies the same tax clearance requirement to statewide elected officials (Governor, Lieutenant Governor, Comptroller, and Attorney General) before they can assume office.

Mandates that if an elected official does not resolve past-due tax liabilities within six months of when they would have been sworn in, a special election must be held to fill the vacancy.

Establishes procedures for the Department of Taxation and Finance to process tax clearance requests from government entities using secure electronic communication and defines "past-due tax liabilities" as unpaid taxes, fees, penalties, and interest that are fixed and final.

Limits individuals denied a tax clearance to challenging the denial through the Department or Division of Tax Appeals within 60 days on narrow grounds: identity mismatch, satisfaction of liabilities, or completion of required tax filings.