Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended

Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended, based on inflation; prohibits inclusion in the license suspension program of a taxpayer who receives public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level; authorizes the commissioner to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship to the taxpayer in meeting necessary living expenses.

VETO MESSAGE - No. 76 TO THE SENATE: I am returning herewith, without my approval, the following bill: Senate Bill Number 700, entitled: "AN ACT to amend the tax law, in relation to the enforcement of delinquent tax liabilities by means of the suspension of licenses to operate a motor vehicle" NOT APPROVED This bill would modify the driver's license suspension program estab- lished under Tax Law º171-v. This bill would amend the tax law in three significant ways. First it would adjust the minimum tax delinquency threshold for the driver's license suspension program based on inflation adjustment of the Internal Revenue Code º7345. Second, it would exclude any taxpayer who receives public assistance or Supplemental Social Secu- rity Income, or whose income falls below 250% of the poverty level. Third, it would authorize the Commissioner to grant exemptions to taxpayers whose payment of pas...