Bill Text: NY A07194 | 2019-2020 | General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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: (Passed) 2019-07-08 - SIGNED CHAP.91 [A07194 Detail]
Download: New_York-2019-A07194-Introduced.html
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: (Passed) 2019-07-08 - SIGNED CHAP.91 [A07194 Detail]
Download: New_York-2019-A07194-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 7194 2019-2020 Regular Sessions IN ASSEMBLY April 11, 2019 ___________ Introduced by M. of A. BUCHWALD -- read once and referred to the Commit- tee on Ways and Means 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. Section 697 of the tax law is amended by adding a new 2 subsection (f-1) to read as follows: 3 (f-1) Cooperation with investigations by certain committees of the 4 United States Congress.--(1) Notwithstanding the provisions of 5 subsection (e) of this section, upon written request from the chair- 6 person of the committee on ways and means of the United States House of 7 Representatives, the chairperson of the committee on finance of the 8 United States Senate, or the chairperson of the joint committee on taxa- 9 tion of the United States Congress, the commissioner may furnish such 10 committee with any returns or return information filed under this arti- 11 cle specified in such request. 12 (2) Such permission shall be granted only if the chairperson of the 13 requesting committee certifies in writing that such returns or return 14 information have been requested for a specified and legitimate legisla- 15 tive purpose, the requesting committee has made a written request to the 16 United States secretary of the treasury for related federal returns or 17 return information, pursuant to 26 U.S.C. Section 6103(f), and such 18 returns or return information will be inspected and/or submitted to 19 another committee, to the United States House of Representatives, or to 20 the United States Senate in a manner consistent with the requirements 21 and procedures established in 26 U.S.C. Section 6103(f). 22 § 2. Section 202 of the tax law is amended by adding a new subdivision 23 6 to read as follows: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10448-02-9A. 7194 2 1 6. (a) Notwithstanding the provisions of subdivision one of this 2 section, upon written request from the chairperson of the committee on 3 ways and means of the United States House of Representatives, the chair- 4 person of the committee on finance of the United States Senate, or the 5 chairperson of the joint committee on taxation of the United States 6 Congress, the commissioner may furnish such committee with any reports 7 or report information filed under this article specified in such 8 request. 9 (b) Such permission shall be granted only if the chairperson of the 10 requesting committee certifies in writing that such reports or report 11 information have been requested for a specified and legitimate legisla- 12 tive purpose, the requesting committee has made a written request to the 13 United States secretary of the treasury for related federal reports or 14 report information, pursuant to 26 U.S.C. Section 6103(f), and such 15 reports or report information will be inspected and/or submitted to 16 another committee, to the United States House of Representatives, or to 17 the United States Senate in a manner consistent with the requirements 18 and procedures established in 26 U.S.C. Section 6103(f). 19 § 3. Section 211 of the tax law is amended by adding a new subdivision 20 16 to read as follows: 21 16. (a) Notwithstanding the provisions of subdivision eight of this 22 section, upon written request from the chairperson of the committee on 23 ways and means of the United States House of Representatives, the chair- 24 person of the committee on finance of the United States Senate, or the 25 chairperson of the joint committee on taxation of the United States 26 Congress, the commissioner may furnish such committee with any reports 27 or report information filed under this article specified in such 28 request. 29 (b) Such permission shall be granted only if the chairperson of the 30 requesting committee certifies in writing that such reports or report 31 information have been requested for a specified and legitimate legisla- 32 tive purpose, the requesting committee has made a written request to the 33 United States secretary of the treasury for related federal reports or 34 report information, pursuant to 26 U.S.C. Section 6103(f), and such 35 reports or report information will be inspected and/or submitted to 36 another committee, to the United States House of Representatives, or to 37 the United States Senate in a manner consistent with the requirements 38 and procedures established in 26 U.S.C. Section 6103(f). 39 § 4. Section 314 of the tax law is amended by adding a new subdivision 40 (g) to read as follows: 41 (g) Cooperation with investigations by certain committees of the 42 United States Congress.--(1) Notwithstanding the provisions of subdivi- 43 sion (a) of this section, upon written request from the chairperson of 44 the committee on ways and means of the United States House of Represen- 45 tatives, the chairperson of the committee on finance of the United 46 States Senate, or the chairperson of the joint committee on taxation of 47 the United States Congress, the commissioner may furnish such committee 48 with any returns or return information filed under this article speci- 49 fied in such request. 50 (2) Such permission shall be granted only if the chairperson of the 51 requesting committee certifies in writing that such returns or return 52 information have been requested for a specified and legitimate legisla- 53 tive purpose, the requesting committee has made a written request to the 54 United States secretary of the treasury for related federal returns or 55 return information, pursuant to 26 U.S.C. Section 6103(f), and such 56 returns or return information will be inspected and/or submitted toA. 7194 3 1 another committee, to the United States House of Representatives, or to 2 the United States Senate in a manner consistent with the requirements 3 and procedures established in 26 U.S.C. Section 6103(f). 4 § 5. Section 437 of the tax law is amended by adding a new subdivision 5 5 to read as follows: 6 5. (a) Notwithstanding the provisions of subdivision one of this 7 section, upon written request from the chairperson of the committee on 8 ways and means of the United States House of Representatives, the chair- 9 person of the committee on finance of the United States Senate, or the 10 chairperson of the joint committee on taxation of the United States 11 Congress, the commissioner may furnish such committee with any returns 12 or reports or return or report information filed under this article 13 specified in such request. 14 (b) Such permission shall be granted only if the chairperson of the 15 requesting committee certifies in writing that such returns or reports 16 or return or report information have been requested for a specified and 17 legitimate legislative purpose, the requesting committee has made a 18 written request to the United States secretary of the treasury for 19 related federal returns or reports or return or report information, 20 pursuant to 26 U.S.C. Section 6103(f), and such returns or reports or 21 return or report information will be inspected and/or submitted to 22 another committee, to the United States House of Representatives, or to 23 the United States Senate in a manner consistent with the requirements 24 and procedures established in 26 U.S.C. Section 6103(f). 25 § 6. Section 514 of the tax law is amended by adding a new subdivision 26 6 to read as follows: 27 6. (a) Notwithstanding the provisions of subdivision one 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 may furnish such committee with any returns 33 or reports or return or report information filed under this article 34 specified in such request. 35 (b) Such permission shall be granted only if the chairperson of the 36 requesting committee certifies in writing that such returns or reports 37 or return or report information have been requested for a specified and 38 legitimate legislative purpose, the requesting committee has made a 39 written request to the United States secretary of the treasury for 40 related federal returns or reports or return or report information, 41 pursuant to 26 U.S.C. Section 6103(f), and such returns or reports or 42 return or report information will be inspected and/or submitted to 43 another committee, to the United States House of Representatives, or to 44 the United States Senate in a manner consistent with the requirements 45 and procedures established in 26 U.S.C. Section 6103(f). 46 § 7. Section 994 of the tax law is amended by adding a new subsection 47 (b-1) to read as follows: 48 (b-1) Cooperation with investigations by certain committees of the 49 United States Congress. (1) Notwithstanding the provisions of subsection 50 (a) of this section, upon written request from the chairperson of the 51 committee on ways and means of the United States House of Represen- 52 tatives, the chairperson of the committee on finance of the United 53 States Senate, or the chairperson of the joint committee on taxation of 54 the United States Congress, the commissioner may furnish such committee 55 with any reports or returns or report or return information filed under 56 this article specified in such request.A. 7194 4 1 (2) Such permission shall be granted only if the chairperson of the 2 requesting committee certifies in writing that such reports or returns 3 or report or return information have been requested for a specified and 4 legitimate legislative purpose, the requesting committee has made a 5 written request to the United States secretary of the treasury for 6 related federal reports or returns or report or return information, 7 pursuant to 26 U.S.C. Section 6103(f), and such reports or returns or 8 report or return information will be inspected and/or submitted to 9 another committee, to the United States House of Representatives, or to 10 the United States Senate in a manner consistent with the requirements 11 and procedures established in 26 U.S.C. Section 6103(f). 12 § 8. Section 1146 of the tax law is amended by adding a new subdivi- 13 sion (h) to read as follows: 14 (h) (1) Notwithstanding the provisions of subdivision (a) of this 15 section, upon written request from the chairperson of the committee on 16 ways and means of the United States House of Representatives, the chair- 17 person of the committee on finance of the United States Senate, or the 18 chairperson of the joint committee on taxation of the United States 19 Congress, the commissioner may furnish such committee with any returns 20 or reports or return or report information filed under this article 21 specified in such request. 22 (2) Such permission shall be granted only if the chairperson of the 23 requesting committee certifies in writing that such returns or reports 24 or return or report information have been requested for a specified and 25 legitimate legislative purpose, the requesting committee has made a 26 written request to the United States secretary of the treasury for 27 related federal returns or reports or return or report information, 28 pursuant to 26 U.S.C. Section 6103(f), and such returns or reports or 29 return or report information will be inspected and/or submitted to 30 another committee, to the United States House of Representatives, or to 31 the United States Senate in a manner consistent with the requirements 32 and procedures established in 26 U.S.C. Section 6103(f). 33 § 9. Section 1287 of the tax law is amended by adding a new subdivi- 34 sion (g) to read as follows: 35 (g) (1) Notwithstanding the provisions of subdivision (a) of this 36 section, upon written request from the chairperson of the committee on 37 ways and means of the United States House of Representatives, the chair- 38 person of the committee on finance of the United States Senate, or the 39 chairperson of the joint committee on taxation of the United States 40 Congress, the commissioner may furnish such committee with any returns 41 or reports or return or report information filed under this article 42 specified in such request. 43 (2) Such permission shall be granted only if the chairperson of the 44 requesting committee certifies in writing that such returns or reports 45 or return or report information have been requested for a specified and 46 legitimate legislative purpose, the requesting committee has made a 47 written request to the United States secretary of the treasury for 48 related federal returns or reports or return or report information, 49 pursuant to 26 U.S.C. Section 6103(f), and such returns or reports or 50 return or report information will be inspected and/or submitted to 51 another committee, to the United States House of Representatives, or to 52 the United States Senate in a manner consistent with the requirements 53 and procedures established in 26 U.S.C. Section 6103(f). 54 § 10. Section 1296 of the tax law is amended by adding a new subdivi- 55 sion (f) to read as follows:A. 7194 5 1 (f) (1) Notwithstanding the provisions of subdivision (a) of this 2 section, upon written request from the chairperson of the committee on 3 ways and means of the United States House of Representatives, the chair- 4 person of the committee on finance of the United States Senate, or the 5 chairperson of the joint committee on taxation of the United States 6 Congress, the commissioner may furnish such committee with any returns 7 or reports or return or report information filed under this article 8 specified in such request. 9 (2) Such permission shall be granted only if the chairperson of the 10 requesting committee certifies in writing that such returns or reports 11 or return or report information have been requested for a specified and 12 legitimate legislative purpose, the requesting committee has made a 13 written request to the United States secretary of the treasury for 14 related federal returns or reports or return or report information, 15 pursuant to 26 U.S.C. Section 6103(f), and such returns or reports or 16 return or report information will be inspected and/or submitted to 17 another committee, to the United States House of Representatives, or to 18 the United States Senate in a manner consistent with the requirements 19 and procedures established in 26 U.S.C. Section 6103(f). 20 § 11. Section 1299-f of the tax law is amended by adding a new subdi- 21 vision (d) to read as follows: 22 (d) (1) Notwithstanding the provisions of subdivision (a) of this 23 section, upon written request from the chairperson of the committee on 24 ways and means of the United States House of Representatives, the chair- 25 person of the committee on finance of the United States Senate, or the 26 chairperson of the joint committee on taxation of the United States 27 Congress, the commissioner may furnish such committee with any returns 28 or reports or return or report information filed under this article 29 specified in such request. 30 (2) Such permission shall be granted only if the chairperson of the 31 requesting committee certifies in writing that such returns or reports 32 or return or report information have been requested for a specified and 33 legitimate legislative purpose, the requesting committee has made a 34 written request to the United States secretary of the treasury for 35 related federal returns or reports or return or report information, 36 pursuant to 26 U.S.C. Section 6103(f), and such returns or reports or 37 return or report information will be inspected and/or submitted to 38 another committee, to the United States House of Representatives, or to 39 the United States Senate in a manner consistent with the requirements 40 and procedures established in 26 U.S.C. Section 6103(f). 41 § 12. Section 1418 of the tax law is amended by adding a new subdivi- 42 sion (i) to read as follows: 43 (i) (1) Notwithstanding the provisions of subdivision (a) 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 may furnish such committee with any returns 49 or return information filed under this article specified in such 50 request. 51 (2) Such permission shall be granted only if the chairperson of the 52 requesting committee certifies in writing that such returns or return 53 information have been requested for a specified and legitimate legisla- 54 tive purpose, the requesting committee has made a written request to the 55 United States secretary of the treasury for related federal returns or 56 return information, pursuant to 26 U.S.C. Section 6103(f), and suchA. 7194 6 1 returns or return information will be inspected and/or submitted to 2 another committee, to the United States House of Representatives, or to 3 the United States Senate in a manner consistent with the requirements 4 and procedures established in 26 U.S.C. Section 6103(f). 5 § 13. Section 1518 of the tax law is amended by adding a new subdivi- 6 sion (h) to read as follows: 7 (h) (1) Notwithstanding the provisions of subdivision (a) of this 8 section, upon written request from the chairperson of the committee on 9 ways and means of the United States House of Representatives, the chair- 10 person of the committee on finance of the United States Senate, or the 11 chairperson of the joint committee on taxation of the United States 12 Congress, the commissioner may furnish such committee with any returns 13 or return information filed under this article specified in such 14 request. 15 (2) Such permission shall be granted only if the chairperson of the 16 requesting committee certifies in writing that such returns or return 17 information have been requested for a specified and legitimate legisla- 18 tive purpose, the requesting committee has made a written request to the 19 United States secretary of the treasury for related federal returns or 20 return information, pursuant to 26 U.S.C. Section 6103(f), and such 21 returns or return information will be inspected and/or submitted to 22 another committee, to the United States House of Representatives, or to 23 the United States Senate in a manner consistent with the requirements 24 and procedures established in 26 U.S.C. Section 6103(f). 25 § 14. Section 1555 of the tax law is amended by adding a new subdivi- 26 sion (f) to read as follows: 27 (f) (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 may furnish such committee with any returns 33 or return information filed under this article specified in such 34 request. 35 (2) Such permission shall be granted only if the chairperson of the 36 requesting committee certifies in writing that such returns or return 37 information have been requested for a specified and legitimate legisla- 38 tive purpose, the requesting committee has made a written request to the 39 United States secretary of the treasury for related federal returns or 40 return information, pursuant to 26 U.S.C. Section 6103(f), and such 41 returns or return information will be inspected and/or submitted to 42 another committee, to the United States House of Representatives, or to 43 the United States Senate in a manner consistent with the requirements 44 and procedures established in 26 U.S.C. Section 6103(f). 45 § 15. Section 11-1797 of the administrative code of the city of New 46 York is amended by adding a new subdivision (m) to read as follows: 47 (m) (1) Notwithstanding the provisions of subdivision (e) of this 48 section, upon written request from the chairperson of the committee on 49 ways and means of the United States House of Representatives, the chair- 50 person of the committee on finance of the United States Senate, or the 51 chairperson of the joint committee on taxation of the United States 52 Congress, the commissioner of taxation and finance may furnish such 53 committee with any reports or returns or report or return information 54 filed under this article specified in such request. 55 (2) Such permission shall be granted only if the chairperson of the 56 requesting committee certifies in writing that such reports or returnsA. 7194 7 1 or report or return information have been requested for a specified and 2 legitimate legislative purpose, the requesting committee has made a 3 written request to the United States secretary of the treasury for 4 related federal reports or returns or report or return information, 5 pursuant to 26 U.S.C. Section 6103(f), and such reports or returns or 6 report or return information will be inspected and/or submitted to 7 another committee, to the United States House of Representatives, or to 8 the United States Senate in a manner consistent with the requirements 9 and procedures established in 26 U.S.C. Section 6103(f). 10 § 16. This act shall take effect immediately.
