(a) For purposes of paragraph (g) of subdivision one of section 189 of the New York False Claims Act, an “obligation” can be an obligation of any person and does not have to be an obligation of the person who knowingly makes, uses, or causes to be made or used, a false record or statement material to such obligation to pay or transmit money or property to the State or a local government.
(b) For purposes of paragraph (h) of subdivision one of section 189 of the New York False Claims Act, an “obligation” can be an obligation of any person and does not have to be an obligation of the person who knowingly conceals or who knowingly and improperly avoids or decreases such obligation to pay or transmit money or property to the State or a local government, or who conspires to do the same.