NY A09975

Expands the definition of covered claims under false claims liability to include "statements" and "obligations" in addition to existing "claims" and "records"

Requires knowledge to not be established based on mistakes or mere negligence when applying paragraph (h) of subdivision one regarding false claims under the tax law

Mandates the Attorney General consult with the Commissioner of the Department of Taxation and Finance before filing or intervening in false claims actions involving tax law violations

Allows courts to award reasonable attorney's fees and expenses to defendants who prevail in qui tam actions alleging tax law violations under paragraph (h) if the court finds the claim was clearly frivolous, vexatious, or brought primarily for harassment

Takes effect immediately and applies to all false claims, records, statements and obligations on, prior to, or after the effective date