SELECT
-- Beginning of this year
CAST(DATEADD(YEAR,DATEDIFF(YEAR,'19000101',GETDATE()),'19000101') AS DATE),
-- Same date last year
CAST(DATEADD(YEAR, -1, GETDATE() ) AS DATE),
-- Beginning of last year
CAST(DATEADD(DAY, -1, DATEADD(YEAR,DATEDIFF(YEAR,'19000101',GETDATE()),'19000101')) AS DATE)
Observe the behavior when current year or prior year is a leap year and date is Feb 28 or 29 and make sure that that is what you want.
SELECT ...
FROM ...
WHERE (date_column >= @current_year AND date_column < @current_date)
OR (date_column >= @previous_year AND date_column < @previous_date)