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. LBD10448-06-9A. 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 UnitedA. 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 ofA. 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 returnsA. 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.