Bill Text: NY A07194 | 2019-2020 | General Assembly | Amended


Bill Title: Requires the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances.

Spectrum: Partisan Bill (Democrat 34-0)

Status: (Introduced) 2019-05-22 - substituted by s5072a [A07194 Detail]

Download: New_York-2019-A07194-Amended.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                         7194--A
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                     April 11, 2019
                                       ___________
        Introduced by M. of A. BUCHWALD -- Multi-Sponsored by -- M. of A. LENTOL
          --  read  once  and  referred  to  the  Committee on Ways and Means --
          committee discharged, bill amended, ordered reprinted as  amended  and
          recommitted to said committee
        AN  ACT  to amend the tax law and the administrative code of the city of
          New York, in relation to requiring the commissioner  of  taxation  and
          finance  to cooperate with investigations by certain committees of the
          United States Congress under certain circumstances
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  This  act  shall  be  known  and may be cited as the "tax
     2  returns released under specific terms act".
     3    § 2. Section 697 of the tax law is amended by adding a new  subsection
     4  (f-1) to read as follows:
     5    (f-1)  Cooperation  with  investigations  by certain committees of the
     6  United  States  Congress.--(1)   Notwithstanding   the   provisions   of
     7  subsection  (e)  of  this  section, upon written request from the chair-
     8  person of the committee on ways and means of the United States House  of
     9  Representatives,  the  chairperson  of  the  committee on finance of the
    10  United States Senate, or the chairperson of the joint committee on taxa-
    11  tion of the United States Congress, the commissioner shall furnish  such
    12  committee with any reports or returns filed under this article specified
    13  in  such  request; provided however that, prior to furnishing any report
    14  or return, the commissioner shall redact any information the  disclosure
    15  of  which,  in  the judgment of the commissioner, would violate state or
    16  federal law or would constitute  an  unwarranted  invasion  of  personal
    17  privacy,  such  as social security numbers, account numbers and residen-
    18  tial address information.
    19    (2) Such permission shall be granted only if the  chairperson  of  the
    20  requesting  committee  certifies in writing that such reports or returns
    21  have been requested for a specified and legitimate legislative  purpose,
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10448-06-9

        A. 7194--A                          2
     1  the requesting committee has made a written request to the United States
     2  secretary of the treasury for related federal returns or return informa-
     3  tion, pursuant to 26 U.S.C. Section 6103(f), and such reports or returns
     4  will  be  inspected and/or submitted to another committee, to the United
     5  States House of Representatives, or to the United  States  Senate  in  a
     6  manner consistent with the requirements and procedures established in 26
     7  U.S.C. Section 6103(f).
     8    § 3. Section 202 of the tax law is amended by adding a new subdivision
     9  6 to read as follows:
    10    6.  (a)  Notwithstanding  the  provisions  of  subdivision one of this
    11  section, upon written request from the chairperson of the  committee  on
    12  ways and means of the United States House of Representatives, the chair-
    13  person  of  the committee on finance of the United States Senate, or the
    14  chairperson of the joint committee on  taxation  of  the  United  States
    15  Congress, the commissioner shall furnish such committee with any reports
    16  filed  under  this  article  specified in such request; provided however
    17  that, prior to furnishing any report, the commissioner shall redact  any
    18  information  the disclosure of which, in the judgment of the commission-
    19  er, would violate state or federal law or  would  constitute  an  unwar-
    20  ranted  invasion  of  personal privacy, such as social security numbers,
    21  account numbers and residential address information.
    22    (b) Such permission shall be granted only if the  chairperson  of  the
    23  requesting  committee  certifies  in writing that such reports have been
    24  requested for  a  specified  and  legitimate  legislative  purpose,  the
    25  requesting  committee  has  made  a written request to the United States
    26  secretary of the treasury for related federal reports or report informa-
    27  tion, pursuant to 26 U.S.C. Section 6103(f), and such  reports  will  be
    28  inspected  and/or  submitted  to another committee, to the United States
    29  House of Representatives, or to the United States  Senate  in  a  manner
    30  consistent with the requirements and procedures established in 26 U.S.C.
    31  Section 6103(f).
    32    § 4. Section 211 of the tax law is amended by adding a new subdivision
    33  16 to read as follows:
    34    16.  (a)  Notwithstanding  the provisions of subdivision eight of this
    35  section, upon written request from the chairperson of the  committee  on
    36  ways and means of the United States House of Representatives, the chair-
    37  person  of  the committee on finance of the United States Senate, or the
    38  chairperson of the joint committee on  taxation  of  the  United  States
    39  Congress, the commissioner shall furnish such committee with any reports
    40  filed  under  this  article  specified in such request; provided however
    41  that, prior to furnishing any report, the commissioner shall redact  any
    42  information  the disclosure of which, in the judgment of the commission-
    43  er, would violate state or federal law or  would  constitute  an  unwar-
    44  ranted  invasion  of  personal privacy, such as social security numbers,
    45  account numbers and residential address information.
    46    (b) Such permission shall be granted only if the  chairperson  of  the
    47  requesting  committee  certifies  in writing that such reports have been
    48  requested for  a  specified  and  legitimate  legislative  purpose,  the
    49  requesting  committee  has  made  a written request to the United States
    50  secretary of the treasury for related federal reports or report informa-
    51  tion, pursuant to 26 U.S.C. Section 6103(f), and such  reports  will  be
    52  inspected  and/or  submitted  to another committee, to the United States
    53  House of Representatives, or to the United States  Senate  in  a  manner
    54  consistent with the requirements and procedures established in 26 U.S.C.
    55  Section 6103(f).

        A. 7194--A                          3
     1    § 5. Section 314 of the tax law is amended by adding a new subdivision
     2  (g) to read as follows:
     3    (g)  Cooperation  with  investigations  by  certain  committees of the
     4  United States Congress.--(1) Notwithstanding the provisions of  subdivi-
     5  sion  (a)  of this section, upon written request from the chairperson of
     6  the committee on ways and means of the United States House of  Represen-
     7  tatives,  the  chairperson  of  the  committee  on finance of the United
     8  States Senate, or the chairperson of the joint committee on taxation  of
     9  the  United States Congress, the commissioner shall furnish such commit-
    10  tee with any returns filed under this article specified in such request;
    11  provided however that, prior to furnishing any return, the  commissioner
    12  shall redact any information the disclosure of which, in the judgment of
    13  the commissioner, would violate state or federal law or would constitute
    14  an  unwarranted  invasion  of  personal privacy, such as social security
    15  numbers, account numbers and residential address information.
    16    (2) Such permission shall be granted only if the  chairperson  of  the
    17  requesting  committee  certifies  in writing that such returns have been
    18  requested for  a  specified  and  legitimate  legislative  purpose,  the
    19  requesting  committee  has  made  a written request to the United States
    20  secretary of the treasury for related federal returns or return informa-
    21  tion, pursuant to 26 U.S.C. Section 6103(f), and such  returns  will  be
    22  inspected  and/or  submitted  to another committee, to the United States
    23  House of Representatives, or to the United States  Senate  in  a  manner
    24  consistent with the requirements and procedures established in 26 U.S.C.
    25  Section 6103(f).
    26    § 6. Section 437 of the tax law is amended by adding a new subdivision
    27  5 to read as follows:
    28    5.  (a)  Notwithstanding  the  provisions  of  subdivision one of this
    29  section, upon written request from the chairperson of the  committee  on
    30  ways and means of the United States House of Representatives, the chair-
    31  person  of  the committee on finance of the United States Senate, or the
    32  chairperson of the joint committee on  taxation  of  the  United  States
    33  Congress, the commissioner shall furnish such committee with any returns
    34  or  reports filed under this article specified in such request; provided
    35  however that, prior to furnishing any return or report, the commissioner
    36  shall redact any information the disclosure of which, in the judgment of
    37  the commissioner, would violate state or federal law or would constitute
    38  an unwarranted invasion of personal privacy,  such  as  social  security
    39  numbers, account numbers and residential address information.
    40    (b)  Such  permission  shall be granted only if the chairperson of the
    41  requesting committee certifies in writing that such returns  or  reports
    42  have  been requested for a specified and legitimate legislative purpose,
    43  the requesting committee has made a written request to the United States
    44  secretary of the treasury for related  federal  returns  or  reports  or
    45  return or report information, pursuant to 26 U.S.C. Section 6103(f), and
    46  such  returns  or  reports will be inspected and/or submitted to another
    47  committee, to the United States House  of  Representatives,  or  to  the
    48  United  States  Senate  in a manner consistent with the requirements and
    49  procedures established in 26 U.S.C. Section 6103(f).
    50    § 7. Section 491 of the tax law is amended by adding a new subdivision
    51  1-a to read as follows:
    52    1-a. Cooperation with investigations  by  certain  committees  of  the
    53  United  States  Congress. (a) Notwithstanding the provisions of subdivi-
    54  sion one of this section, upon written request from the  chairperson  of
    55  the  committee on ways and means of the United States House of Represen-
    56  tatives, the chairperson of the  committee  on  finance  of  the  United

        A. 7194--A                          4
     1  States  Senate, or the chairperson of the joint committee on taxation of
     2  the United States Congress, the commissioner shall furnish such  commit-
     3  tee  with  any  returns or reports filed under this article specified in
     4  such  request;  provided however that, prior to furnishing any return or
     5  report, the commissioner shall redact any information the disclosure  of
     6  which,  in  the  judgment  of  the  commissioner, would violate state or
     7  federal law or would constitute  an  unwarranted  invasion  of  personal
     8  privacy,  such  as social security numbers, account numbers and residen-
     9  tial address information.
    10    (b) Such permission shall be granted only if the  chairperson  of  the
    11  requesting  committee  certifies in writing that such returns or reports
    12  have been requested for a specified and legitimate legislative  purpose,
    13  the requesting committee has made a written request to the United States
    14  secretary  of  the  treasury  for  related federal reports or returns or
    15  report or return information, pursuant to 26 U.S.C.    Section  6103(f),
    16  and such returns or reports will be inspected and/or submitted to anoth-
    17  er  committee,  to the United States House of Representatives, or to the
    18  United States Senate in a manner consistent with  the  requirements  and
    19  procedures established in 26 U.S.C. Section 6103(f).
    20    § 8. Section 499 of the tax law is amended by adding a new subdivision
    21  (a-1) to read as follows:
    22    (a-1)  Cooperation  with  investigations  by certain committees of the
    23  United States Congress. (1) Notwithstanding the provisions  of  subdivi-
    24  sion  (a)  of this section, upon written request from the chairperson of
    25  the committee on ways and means of the United States House of  Represen-
    26  tatives,  the  chairperson  of  the  committee  on finance of the United
    27  States Senate, or the chairperson of the joint committee on taxation  of
    28  the  United States Congress, the commissioner shall furnish such commit-
    29  tee with any returns or reports filed under this  article  specified  in
    30  such  request;  provided however that, prior to furnishing any return or
    31  report, the commissioner shall redact any information the disclosure  of
    32  which,  in  the  judgment  of  the  commissioner, would violate state or
    33  federal law or would constitute  an  unwarranted  invasion  of  personal
    34  privacy,  such  as social security numbers, account numbers and residen-
    35  tial address information.
    36    (2) Such permission shall be granted only if the  chairperson  of  the
    37  requesting  committee  certifies in writing that such returns or reports
    38  have been requested for a specified and legitimate legislative  purpose,
    39  the requesting committee has made a written request to the United States
    40  secretary  of  the  treasury  for  related federal reports or returns or
    41  report or return information, pursuant to 26 U.S.C.    Section  6103(f),
    42  and such returns or reports will be inspected and/or submitted to anoth-
    43  er  committee,  to the United States House of Representatives, or to the
    44  United States Senate in a manner consistent with  the  requirements  and
    45  procedures established in 26 U.S.C. Section 6103(f).
    46    § 9. Section 514 of the tax law is amended by adding a new subdivision
    47  6 to read as follows:
    48    6.  (a)  Notwithstanding  the  provisions  of  subdivision one of this
    49  section, upon written request from the chairperson of the  committee  on
    50  ways and means of the United States House of Representatives, the chair-
    51  person  of  the committee on finance of the United States Senate, or the
    52  chairperson of the joint committee on  taxation  of  the  United  States
    53  Congress, the commissioner shall furnish such committee with any returns
    54  or  reports filed under this article specified in such request; provided
    55  however that, prior to furnishing any return or report, the commissioner
    56  shall redact any information the disclosure of which, in the judgment of

        A. 7194--A                          5
     1  the commissioner, would violate state or federal law or would constitute
     2  an unwarranted invasion of personal privacy,  such  as  social  security
     3  numbers, account numbers and residential address information.
     4    (b)  Such  permission  shall be granted only if the chairperson of the
     5  requesting committee certifies in writing that such returns  or  reports
     6  have  been requested for a specified and legitimate legislative purpose,
     7  the requesting committee has made a written request to the United States
     8  secretary of the treasury for related  federal  returns  or  reports  or
     9  return  or  report  information, pursuant to 26 U.S.C.  Section 6103(f),
    10  and such returns or reports will be inspected and/or submitted to anoth-
    11  er committee, to the United States House of Representatives, or  to  the
    12  United  States  Senate  in a manner consistent with the requirements and
    13  procedures established in 26 U.S.C. Section 6103(f).
    14    § 10. Section 994 of the tax law is amended by adding a new subsection
    15  (b-1) to read as follows:
    16    (b-1) Cooperation with investigations by  certain  committees  of  the
    17  United States Congress. (1) Notwithstanding the provisions of subsection
    18  (a)  of  this  section, upon written request from the chairperson of the
    19  committee on ways and means of the  United  States  House  of  Represen-
    20  tatives,  the  chairperson  of  the  committee  on finance of the United
    21  States Senate, or the chairperson of the joint committee on taxation  of
    22  the  United States Congress, the commissioner shall furnish such commit-
    23  tee with any reports or returns filed under this  article  specified  in
    24  such  request;  provided however that, prior to furnishing any report or
    25  return, the commissioner shall redact any information the disclosure  of
    26  which,  in  the  judgment  of  the  commissioner, would violate state or
    27  federal law or would constitute  an  unwarranted  invasion  of  personal
    28  privacy,  such  as social security numbers, account numbers and residen-
    29  tial address information.
    30    (2) Such permission shall be granted only if the  chairperson  of  the
    31  requesting  committee  certifies in writing that such reports or returns
    32  have been requested for a specified and legitimate legislative  purpose,
    33  the requesting committee has made a written request to the United States
    34  secretary  of  the  treasury  for  related federal reports or returns or
    35  report or return information, pursuant to 26 U.S.C.    Section  6103(f),
    36  and such reports or returns will be inspected and/or submitted to anoth-
    37  er  committee,  to the United States House of Representatives, or to the
    38  United States Senate in a manner consistent with  the  requirements  and
    39  procedures established in 26 U.S.C. Section 6103(f).
    40    §  11. Section 1146 of the tax law is amended by adding a new subdivi-
    41  sion (h) to read as follows:
    42    (h) (1) Notwithstanding the provisions  of  subdivision  (a)  of  this
    43  section,  upon  written request from the chairperson of the committee on
    44  ways and means of the United States House of Representatives, the chair-
    45  person of the committee on finance of the United States Senate,  or  the
    46  chairperson  of  the  joint  committee  on taxation of the United States
    47  Congress, the commissioner shall furnish such committee with any returns
    48  or reports filed under this article specified in such request;  provided
    49  however that, prior to furnishing any return or report, the commissioner
    50  shall redact any information the disclosure of which, in the judgment of
    51  the commissioner, would violate state or federal law or would constitute
    52  an  unwarranted  invasion  of  personal privacy, such as social security
    53  numbers, account numbers and residential address information.
    54    (2) Such permission shall be granted only if the  chairperson  of  the
    55  requesting  committee  certifies in writing that such returns or reports
    56  have been requested for a specified and legitimate legislative  purpose,

        A. 7194--A                          6
     1  the requesting committee has made a written request to the United States
     2  secretary  of  the  treasury  for  related federal returns or reports or
     3  return or report information, pursuant to 26 U.S.C.    Section  6103(f),
     4  and such returns or reports will be inspected and/or submitted to anoth-
     5  er  committee,  to the United States House of Representatives, or to the
     6  United States Senate in a manner consistent with  the  requirements  and
     7  procedures established in 26 U.S.C. Section 6103(f).
     8    §  12. Section 1287 of the tax law is amended by adding a new subdivi-
     9  sion (g) to read as follows:
    10    (g) (1) Notwithstanding the provisions  of  subdivision  (a)  of  this
    11  section,  upon  written request from the chairperson of the committee on
    12  ways and means of the United States House of Representatives, the chair-
    13  person of the committee on finance of the United States Senate,  or  the
    14  chairperson  of  the  joint  committee  on taxation of the United States
    15  Congress, the commissioner shall furnish such committee with any returns
    16  filed under this article specified in  such  request;  provided  however
    17  that,  prior to furnishing any return, the commissioner shall redact any
    18  information the disclosure of which, in the judgment of the  commission-
    19  er,  would  violate  state  or federal law or would constitute an unwar-
    20  ranted invasion of personal privacy, such as  social  security  numbers,
    21  account numbers and residential address information.
    22    (2)  Such  permission  shall be granted only if the chairperson of the
    23  requesting committee certifies in writing that such  returns  have  been
    24  requested  for  a  specified  and  legitimate  legislative  purpose, the
    25  requesting committee has made a written request  to  the  United  States
    26  secretary  of  the  treasury  for  related federal returns or reports or
    27  return or report information, pursuant to 26 U.S.C.    Section  6103(f),
    28  and  such  returns will be inspected and/or submitted to another commit-
    29  tee, to the United States House of Representatives,  or  to  the  United
    30  States  Senate  in  a manner consistent with the requirements and proce-
    31  dures established in 26 U.S.C. Section 6103(f).
    32    § 13. Section 1296 of the tax law is amended by adding a new  subdivi-
    33  sion (f) to read as follows:
    34    (f)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
    35  section, upon written request from the chairperson of the  committee  on
    36  ways and means of the United States House of Representatives, the chair-
    37  person  of  the committee on finance of the United States Senate, or the
    38  chairperson of the joint committee on  taxation  of  the  United  States
    39  Congress, the commissioner shall furnish such committee with any returns
    40  or  reports filed under this article specified in such request; provided
    41  however that, prior to furnishing any return or report, the commissioner
    42  shall redact any information the disclosure of which, in the judgment of
    43  the commissioner, would violate state or federal law or would constitute
    44  an unwarranted invasion of personal privacy,  such  as  social  security
    45  numbers, account numbers and residential address information.
    46    (2)  Such  permission  shall be granted only if the chairperson of the
    47  requesting committee certifies in writing that such returns  or  reports
    48  have  been requested for a specified and legitimate legislative purpose,
    49  the requesting committee has made a written request to the United States
    50  secretary of the treasury for related  federal  returns  or  reports  or
    51  return  or  report  information, pursuant to 26 U.S.C.  Section 6103(f),
    52  and such returns or reports will be inspected and/or submitted to anoth-
    53  er committee, to the United States House of Representatives, or  to  the
    54  United  States  Senate  in a manner consistent with the requirements and
    55  procedures established in 26 U.S.C. Section 6103(f).

        A. 7194--A                          7
     1    § 14. Section 1299-f of the tax law is amended by adding a new  subdi-
     2  vision (d) to read as follows:
     3    (d)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
     4  section, upon written request from the chairperson of the  committee  on
     5  ways and means of the United States House of Representatives, the chair-
     6  person  of  the committee on finance of the United States Senate, or the
     7  chairperson of the joint committee on  taxation  of  the  United  States
     8  Congress, the commissioner shall furnish such committee with any returns
     9  filed  under  this  article  specified in such request; provided however
    10  that, prior to furnishing any return, the commissioner shall redact  any
    11  information  the disclosure of which, in the judgment of the commission-
    12  er, would violate state or federal law or  would  constitute  an  unwar-
    13  ranted  invasion  of  personal privacy, such as social security numbers,
    14  account numbers and residential address information.
    15    (2) Such permission shall be granted only if the  chairperson  of  the
    16  requesting  committee  certifies  in writing that such returns have been
    17  requested for  a  specified  and  legitimate  legislative  purpose,  the
    18  requesting  committee  has  made  a written request to the United States
    19  secretary of the treasury for related  federal  returns  or  reports  or
    20  return or report information, pursuant to 26 U.S.C. Section 6103(f), and
    21  such returns will be inspected and/or submitted to another committee, to
    22  the  United  States  House  of  Representatives, or to the United States
    23  Senate in a manner  consistent  with  the  requirements  and  procedures
    24  established in 26 U.S.C. Section 6103(f).
    25    §  15. Section 1418 of the tax law is amended by adding a new subdivi-
    26  sion (i) to read as follows:
    27    (i) (1) Notwithstanding the provisions  of  subdivision  (a)  of  this
    28  section,  upon  written request from the chairperson of the committee on
    29  ways and means of the United States House of Representatives, the chair-
    30  person of the committee on finance of the United States Senate,  or  the
    31  chairperson  of  the  joint  committee  on taxation of the United States
    32  Congress, the commissioner shall furnish such committee with any returns
    33  filed under this article specified in  such  request;  provided  however
    34  that,  prior to furnishing any return, the commissioner shall redact any
    35  information the disclosure of which, in the judgment of the  commission-
    36  er,  would  violate  state  or federal law or would constitute an unwar-
    37  ranted invasion of personal privacy, such as  social  security  numbers,
    38  account numbers and residential address information.
    39    (2)  Such  permission  shall be granted only if the chairperson of the
    40  requesting committee certifies in writing that such  returns  have  been
    41  requested  for  a  specified  and  legitimate  legislative  purpose, the
    42  requesting committee has made a written request  to  the  United  States
    43  secretary of the treasury for related federal returns or return informa-
    44  tion,  pursuant  to  26 U.S.C. Section 6103(f), and such returns will be
    45  inspected and/or submitted to another committee, to  the  United  States
    46  House  of  Representatives,  or  to the United States Senate in a manner
    47  consistent with the requirements and procedures established in 26 U.S.C.
    48  Section 6103(f).
    49    § 16. Section 1518 of the tax law is amended by adding a new  subdivi-
    50  sion (h) to read as follows:
    51    (h)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
    52  section, upon written request from the chairperson of the  committee  on
    53  ways and means of the United States House of Representatives, the chair-
    54  person  of  the committee on finance of the United States Senate, or the
    55  chairperson of the joint committee on  taxation  of  the  United  States
    56  Congress, the commissioner shall furnish such committee with any returns

        A. 7194--A                          8
     1  filed  under  this  article  specified in such request; provided however
     2  that, prior to furnishing any return, the commissioner shall redact  any
     3  information  the disclosure of which, in the judgment of the commission-
     4  er,  would  violate  state  or federal law or would constitute an unwar-
     5  ranted invasion of personal privacy, such as  social  security  numbers,
     6  account numbers and residential address information.
     7    (2)  Such  permission  shall be granted only if the chairperson of the
     8  requesting committee certifies in writing that such  returns  have  been
     9  requested  for  a  specified  and  legitimate  legislative  purpose, the
    10  requesting committee has made a written request  to  the  United  States
    11  secretary of the treasury for related federal returns or return informa-
    12  tion,  pursuant  to  26 U.S.C. Section 6103(f), and such returns will be
    13  inspected and/or submitted to another committee, to  the  United  States
    14  House  of  Representatives,  or  to the United States Senate in a manner
    15  consistent with the requirements and procedures established in 26 U.S.C.
    16  Section 6103(f).
    17    § 17. Section 1555 of the tax law is amended by adding a new  subdivi-
    18  sion (f) to read as follows:
    19    (f)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
    20  section, upon written request from the chairperson of the  committee  on
    21  ways and means of the United States House of Representatives, the chair-
    22  person  of  the committee on finance of the United States Senate, or the
    23  chairperson of the joint committee on  taxation  of  the  United  States
    24  Congress, the commissioner shall furnish such committee with any returns
    25  filed  under  this  article  specified in such request; provided however
    26  that, prior to furnishing any return, the commissioner shall redact  any
    27  information  the disclosure of which, in the judgment of the commission-
    28  er, would violate state or federal law or  would  constitute  an  unwar-
    29  ranted  invasion  of  personal privacy, such as social security numbers,
    30  account numbers and residential address information.
    31    (2) Such permission shall be granted only if the  chairperson  of  the
    32  requesting  committee  certifies  in writing that such returns have been
    33  requested for  a  specified  and  legitimate  legislative  purpose,  the
    34  requesting  committee  has  made  a written request to the United States
    35  secretary of the treasury for related federal returns or return informa-
    36  tion, pursuant to 26 U.S.C. Section 6103(f), and such  returns  will  be
    37  inspected  and/or  submitted  to another committee, to the United States
    38  House of Representatives, or to the United States  Senate  in  a  manner
    39  consistent with the requirements and procedures established in 26 U.S.C.
    40  Section 6103(f).
    41    §  18.  Section  11-1797 of the administrative code of the city of New
    42  York is amended by adding a new subdivision (m) to read as follows:
    43    (m) (1) Notwithstanding the provisions  of  subdivision  (e)  of  this
    44  section,  upon  written request from the chairperson of the committee on
    45  ways and means of the United States House of Representatives, the chair-
    46  person of the committee on finance of the United States Senate,  or  the
    47  chairperson  of  the  joint  committee  on taxation of the United States
    48  Congress, the commissioner of taxation and finance  shall  furnish  such
    49  committee  with  any  returns filed under this article specified in such
    50  request; provided however that, prior  to  furnishing  any  return,  the
    51  commissioner  shall  redact  any information the disclosure of which, in
    52  the judgment of the commissioner, would violate state or federal law  or
    53  would  constitute  an  unwarranted invasion of personal privacy, such as
    54  social security numbers, account numbers and residential address  infor-
    55  mation.

        A. 7194--A                          9
     1    (2)  Such  permission  shall be granted only if the chairperson of the
     2  requesting committee certifies in writing that such  returns  have  been
     3  requested  for  a  specified  and  legitimate  legislative  purpose, the
     4  requesting committee has made a written request  to  the  United  States
     5  secretary  of  the  treasury  for  related federal reports or returns or
     6  report or return information, pursuant to 26 U.S.C.    Section  6103(f),
     7  and  such  returns will be inspected and/or submitted to another commit-
     8  tee, to the United States House of Representatives,  or  to  the  United
     9  States  Senate  in  a manner consistent with the requirements and proce-
    10  dures established in 26 U.S.C. Section 6103(f).
    11    § 19. This act shall take effect immediately; provided, however, that:
    12    (a) the amendments to section 491 of the tax law made by section seven
    13  of this act shall not affect the repeal of such  section  and  shall  be
    14  deemed to be repealed therewith; and
    15    (b) the amendments to section 499 of the tax law made by section eight
    16  of this act shall take effect on the same date and in the same manner as
    17  section 1 of part XX of chapter 59 of the laws of 2019 takes effect.
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