Adjusts minimum tax delinquency for driver's license suspension based on inflation; excludes certain taxpayers from suspension.

This bill amends the tax law to adjust the minimum amount of tax delinquency for which a taxpayer's driver's license may be suspended, based on inflation. It prohibits the inclusion in the license suspension program of taxpayers who receive public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level. The commissioner is authorized to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship in meeting necessary living expenses.

Adjusts minimum tax delinquency for driver's license suspension based on inflation; excludes certain taxpayers from suspension.

This bill amends the tax law to adjust the minimum amount of tax delinquency for which a taxpayer's driver's license may be suspended, based on inflation. It prohibits the inclusion in the license suspension program of taxpayers who receive public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level. The commissioner is authorized to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship in meeting necessary living expenses.