Bill Text: NY A04493 | 2019-2020 | General Assembly | Amended

Bill Title: Requires the disclosure of tax returns by candidates for president and vice president.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced) 2019-04-02 - print number 4493a [A04493 Detail]

Download: New_York-2019-A04493-Amended.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 4, 2019
        Introduced  by  M. of A. FAHY, D'URSO, GRIFFIN -- read once and referred
          to the  Committee  on  Election  Law  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
        AN ACT to amend the election law, in relation to requiring  the  disclo-
          sure of tax returns by candidates for president and vice president
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The election law is amended by adding a new  section  6-170
     2  to read as follows:
     3    §  6-170.  Disclosure  of  tax returns by candidates for president and
     4  vice president. 1.  Notwithstanding any other provision of  law  to  the
     5  contrary,  the  name  of a candidate for the office of president or vice
     6  president of the United States shall not be printed  upon  the  official
     7  ballot  for  either  a primary or general election if such candidate has
     8  not complied with the requirements of subdivision two of this section.
     9    2. A candidate for the office of president or vice  president  of  the
    10  United  States shall, within a reasonable timeframe to be established by
    11  regulation of the state board of elections:
    12    (a) file with the state board of elections a copy of such  candidate's
    13  federal income tax return, as that term is defined in section 6103(b)(1)
    14  of  the Internal Revenue Code of 1986, for at least the five most recent
    15  taxable years for which such a return has been filed with  the  internal
    16  revenue service; and
    17    (b) provide written consent to the commissioners of the state board of
    18  elections,  in  such  form  as shall be prescribed by the board, for the
    19  public disclosure of such returns pursuant to subdivision three of  this
    20  section.
    21    3.  Federal income tax returns filed with the state board of elections
    22  by a candidate for the office of president  or  vice  president  of  the
    23  United  States pursuant to subdivision two of this section shall be made
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 4493--A                          2
     1  publicly available on the website of the board no later than seven  days
     2  after  such  federal income tax returns have been received by the board,
     3  subject to such redaction as may be warranted  pursuant  to  subdivision
     4  four of this section.
     5    4.  Prior  to  making  any federal income tax return filed pursuant to
     6  subdivision two of this section publicly available, the state  board  of
     7  elections  shall redact the social security number, address or telephone
     8  number of any individual in such federal income tax  return,  and  shall
     9  make any other redactions as the board, in consultation with the commis-
    10  sioner  of  taxation and finance or his or her delegate, deems appropri-
    11  ate.
    12    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    13  sion, section or part of this act shall be  adjudged  by  any  court  of
    14  competent  jurisdiction  to  be invalid, such judgment shall not affect,
    15  impair, or invalidate the remainder thereof, but shall  be  confined  in
    16  its  operation  to the clause, sentence, paragraph, subdivision, section
    17  or part thereof directly involved in the controversy in which such judg-
    18  ment shall have been rendered. It is hereby declared to be the intent of
    19  the legislature that this act would  have  been  enacted  even  if  such
    20  invalid provisions had not been included herein.
    21    § 3. This act shall take effect immediately.