NY S08594

Creates a five-tier "scheme to defraud" classification system, upgrading penalties based on number of victims and dollar amounts: fifth degree (misdemeanor, current law baseline), fourth degree (Class E felony, 10+ victims or over $1,000), third degree (Class D felony, 25+ victims or over $3,000), second degree (Class C felony, 100+ victims or over $50,000), and first degree (Class B felony, 1,000+ victims or over $1 million)

Establishes new crimes of "structuring" (breaking transactions into smaller amounts to evade reporting requirements) as a Class E felony, elevated to Class D felony when concealing another crime or involving over $100,000 in a 12-month period

Expands "defrauding the government" into four degrees with tiered penalties based on amount obtained: fourth degree (over $10,000, Class E felony), third degree (over $75,000, Class D felony), second degree (over $100,000, Class C felony), and first degree (over $250,000, Class B felony), while adding tax/fee evasion as a covered offense

Modifies bribery statutes to lower the prosecution standard from requiring proof of an "agreement or understanding" to proving "intent to influence" a public servant's official actions

Adds enhanced sentencing for larceny crimes against victims aged 65 or older when the defendant is more than 10 years younger, and authorizes courts to impose "equity fines" requiring corporations with over $100 million in annual revenue to issue non-voting shares to state-managed victim compensation funds upon felony conviction