Relates to eligibility to assume office for certain elected officials owing past-due tax liabilities

This bill requires state legislators and statewide elected officials (such as governor, comptroller, or attorney general) to obtain tax clearance from New York's Department of Taxation before taking office. It mandates that individuals with unpaid, non-appealable tax debts must resolve them or establish a payment plan within six months of election. If unresolved after six months, a special election is triggered to fill the vacant position. The law defines "past-due tax liabilities" as unpaid taxes with no remaining right to administrative or judicial review.