Bill Text: NY A07750 | 2019-2020 | General Assembly | Introduced


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 4-0)

Status: (Introduced) 2019-05-22 - substituted by s6146 [A07750 Detail]

Download: New_York-2019-A07750-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          7750

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      May 19, 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;  and  to  repeal
          subdivision 1-a of section 491 of the tax law related thereto

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subsection (f-1) of section 697 of the tax law, as added by
     2  a chapter of the laws of 2019 amending the tax law and  the  administra-
     3  tive code of the city of New York, relating to requiring the commission-
     4  er  of  taxation and finance to cooperate with investigations by certain
     5  committees of the United States Congress under certain circumstances, as
     6  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
     7  to read as follows:
     8    (f-1) Cooperation with investigations by  certain  committees  of  the
     9  United   States   Congress.--(1)   Notwithstanding   the  provisions  of
    10  subsection (e) of this section, upon written  request  from  the  chair-
    11  person  of the committee on ways and means of the United States House of
    12  Representatives, the chairperson of the  committee  on  finance  of  the
    13  United States Senate, or the chairperson of the joint committee on taxa-
    14  tion  of the United States Congress, the commissioner shall furnish such
    15  committee with any current or prior year reports or returns specified in
    16  such request that were filed  under  this  article  [specified  in  such
    17  request]  by  the  president of the United States, vice-president of the
    18  United States, member of the United States   Congress  representing  New
    19  York state, or any person who served in or was employed by the executive
    20  branch  of the government of the United States on the executive staff of
    21  the president, in the   executive office of  the  president,  or  in  an
    22  acting  or  confirmed capacity in a position subject to  confirmation by

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10448-13-9

        A. 7750                             2

     1  the United States senate; or, in New York  state:  a  statewide  elected
     2  official,  as  defined  in  paragraph  (a) of subdivision one of section
     3  seventy-three-a of the public officers law; a state  officer or  employ-
     4  ee,  as  defined in subparagraph (i) of paragraph (c) of subdivision one
     5  of such section  seventy-three-a;  a  political  party  chairperson,  as
     6  defined  in  paragraph  (h) of subdivision one of such  section seventy-
     7  three-a; a local elected official, as defined in  subdivisions  one  and
     8  two  of section eight hundred ten of the general municipal law; a person
     9  appointed, pursuant to law, to serve due to vacancy or otherwise in  the
    10  position of a local elected official, as defined in subdivisions one and
    11  two of section eight hundred ten of the general municipal law; a  member
    12  of  the  state  legislature;  or a judge or justice of the unified court
    13  system; provided however that, prior to furnishing any report or return,
    14  the commissioner shall redact any [information the disclosure of  which,
    15  in  the judgment of the commissioner, would violate state or federal law
    16  or would constitute an unwarranted invasion of  personal  privacy,  such
    17  as]  copy  of  a federal return (or portion thereof) attached to, or any
    18  information on a federal return that is reflected  on,  such  report  or
    19  return, and any social security numbers, account numbers and residential
    20  address information.
    21    (2)  [Such  permission shall be granted only if] No reports or returns
    22  shall be furnished pursuant to this subsection unless the chairperson of
    23  the requesting committee certifies  in  writing  that  such  reports  or
    24  returns  have been requested [for a specified and legitimate legislative
    25  purpose,] related to, and in furtherance of, a legitimate  task  of  the
    26  Congress,  that  the  requesting committee has made a written request to
    27  the United States secretary of the treasury for related federal  returns
    28  or  return  information, pursuant to 26 U.S.C. Section 6103(f), and that
    29  if such requested reports or returns [will be] are inspected  by  and/or
    30  submitted  to another committee, to the United States House of Represen-
    31  tatives, or to the United States Senate,  then  such  inspection  and/or
    32  submission  shall  occur  in  a  manner  consistent  with federal law as
    33  informed by the requirements and procedures  established  in  26  U.S.C.
    34  Section 6103(f).
    35    §  2. Subdivision 6 of section 202 of the tax law, as added by a chap-
    36  ter of the laws of 2019 amending the tax law and the administrative code
    37  of the city of New York, relating to requiring the commissioner of taxa-
    38  tion and finance to cooperate with investigations by certain  committees
    39  of  the  United States Congress under certain circumstances, as proposed
    40  in legislative bills numbers S. 5072-A and A.7194-A, is amended to  read
    41  as follows:
    42    6.  (a)  Notwithstanding  the  provisions  of  subdivision one 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 current
    48  or  prior  year  reports specified in such request that were filed under
    49  this article [specified in such request] by the president of the  United
    50  States, vice-president of the United States, member of the United States
    51  Congress representing New York state, or any person who served in or was
    52  employed by the executive  branch of the government of the United States
    53  on the executive staff of the president, in the  executive office of the
    54  president,  or  in an acting or confirmed capacity in a position subject
    55  to  confirmation by the United States senate; or, in New York  state:  a
    56  statewide  elected  official, as defined in paragraph (a) of subdivision

        A. 7750                             3

     1  one of section seventy-three-a of  the  public  officers  law;  a  state
     2  officer  or employee, as defined in subparagraph (i) of paragraph (c) of
     3  subdivision one of  such  section  seventy-three-a;  a  political  party
     4  chairperson,  as  defined  in  paragraph  (h) of subdivision one of such
     5  section seventy-three-a; a local elected official, as defined in  subdi-
     6  visions  one and two of section eight hundred ten of the general munici-
     7  pal law; a person appointed, pursuant to law, to serve due to vacancy or
     8  otherwise in  the position of a local elected official,  as  defined  in
     9  subdivisions  one  and  two  of section eight hundred ten of the general
    10  municipal law; a member of the state legislature; or a judge or  justice
    11  of  the  unified  court system; or filed by a partnership, firm, associ-
    12  ation, corporation, joint-stock company, trust or similar entity direct-
    13  ly or indirectly controlled by any individual listed in this  paragraph,
    14  whether by contract, through ownership or control of a majority interest
    15  in  such  entity, or otherwise, or filed by a partnership, firm, associ-
    16  ation, corporation, joint-stock company,  trust  or  similar  entity  of
    17  which  any individual listed in this paragraph holds ten percent or more
    18  of the voting securities of such entity; provided however that, prior to
    19  furnishing any report, the commissioner shall  redact  any  [information
    20  the  disclosure  of  which,  in  the judgment of the commissioner, would
    21  violate state or federal law or would constitute an unwarranted invasion
    22  of personal privacy, such as] copy of a federal return (or portion ther-
    23  eof) attached to, or  any  information  on  a  federal  return  that  is
    24  reflected  on,  such  report,  and  any social security numbers, account
    25  numbers and residential address information.
    26    (b) [Such permission shall be granted only if]  No  reports  shall  be
    27  furnished  pursuant  to  this  subdivision unless the chairperson of the
    28  requesting committee certifies in writing that such  reports  have  been
    29  requested  [for a specified and legitimate legislative purpose,] related
    30  to, and in furtherance of, a legitimate task of the Congress,  that  the
    31  requesting  committee  has  made  a written request to the United States
    32  secretary of the treasury for related federal reports or report informa-
    33  tion, pursuant to 26 U.S.C. Section 6103(f), and that if such  requested
    34  reports  [will  be] are inspected by and/or submitted to another commit-
    35  tee, to the United States House of Representatives,  or  to  the  United
    36  States  Senate,  then such inspection and/or submission shall occur in a
    37  manner consistent with the federal law as informed by  requirements  and
    38  procedures established in 26 U.S.C. Section 6103(f).
    39    § 3. Subdivision 16 of section 211 of the tax law, as added by a chap-
    40  ter of the laws of 2019 amending the tax law and the administrative code
    41  of the city of New York, relating to requiring the commissioner of taxa-
    42  tion  and finance to cooperate with investigations by certain committees
    43  of the United States Congress under certain circumstances,  as  proposed
    44  in  legislative bills numbers S. 5072-A and A.7194-A, is amended to read
    45  as follows:
    46    16. (a) Notwithstanding the provisions of subdivision  eight  of  this
    47  section,  upon  written request from the chairperson of the committee on
    48  ways and means of the United States House of Representatives, the chair-
    49  person of the committee on finance of the United States Senate,  or  the
    50  chairperson  of  the  joint  committee  on taxation of the United States
    51  Congress, the commissioner shall furnish such committee with any current
    52  or prior year reports specified in such request that  were  filed  under
    53  this  article [specified in such request] by the president of the United
    54  States, vice-president of the United States, member of the United States
    55  Congress representing New York state, or any person who served in or was
    56  employed by the executive  branch of the government of the United States

        A. 7750                             4

     1  on the executive staff of the president, in the  executive office of the
     2  president, or in an acting or confirmed capacity in a  position  subject
     3  to    confirmation by the United States senate; or, in New York state: a
     4  statewide  elected  official, as defined in paragraph (a) of subdivision
     5  one of section seventy-three-a of  the  public  officers  law;  a  state
     6  officer  or employee, as defined in subparagraph (i) of paragraph (c) of
     7  subdivision one of  such  section  seventy-three-a;  a  political  party
     8  chairperson,  as  defined  in  paragraph  (h) of subdivision one of such
     9  section seventy-three-a; a local elected official, as defined in  subdi-
    10  visions  one and two of section eight hundred ten of the general munici-
    11  pal law; a person appointed, pursuant to law, to serve due to vacancy or
    12  otherwise in the position of a local elected  official,  as  defined  in
    13  subdivisions  one  and  two  of section eight hundred ten of the general
    14  municipal law; a member of the state legislature; or a judge or  justice
    15  of  the  unified  court system, or filed by a partnership, firm, associ-
    16  ation, corporation, joint-stock company, trust or similar entity direct-
    17  ly or indirectly controlled by any individual listed in this  paragraph,
    18  whether by contract, through ownership or control of a majority interest
    19  in  such  entity, or otherwise, or filed by a partnership, firm, associ-
    20  ation, corporation, joint-stock company,  trust  or  similar  entity  of
    21  which  any individual listed in this paragraph holds ten percent or more
    22  of the voting securities of such entity; provided however that, prior to
    23  furnishing any report, the commissioner shall  redact  any  [information
    24  the  disclosure  of  which,  in  the judgment of the commissioner, would
    25  violate state or federal law or would constitute an unwarranted invasion
    26  of personal privacy, such as] copy of a federal return (or portion ther-
    27  eof) attached to, or  any  information  on  a  federal  return  that  is
    28  reflected  on,  such  report,  and  any social security numbers, account
    29  numbers and residential address information.
    30    (b) [Such permission shall be granted only if]  No  reports  shall  be
    31  furnished  pursuant  to  this  subdivision unless the chairperson of the
    32  requesting committee certifies in writing that such  reports  have  been
    33  requested  [for a specified and legitimate legislative purpose,] related
    34  to, and in furtherance of, a legitimate task of the Congress,  that  the
    35  requesting  committee  has  made  a written request to the United States
    36  secretary of the treasury for related federal reports or report informa-
    37  tion, pursuant to 26 U.S.C. Section 6103(f), and that if such  requested
    38  reports  [will  be] are inspected by and/or submitted to another commit-
    39  tee, to the United States House of Representatives,  or  to  the  United
    40  States  Senate,  then such inspection and/or submission shall occur in a
    41  manner consistent with federal law as informed by the  requirements  and
    42  procedures established in 26 U.S.C. Section 6103(f).
    43    §  4.  Subdivision  (g)  of  section 314 of the tax law, as added by a
    44  chapter of the laws of 2019 amending the tax law and the  administrative
    45  code  of the city of New York, relating to requiring the commissioner of
    46  taxation and finance to cooperate with investigations by certain commit-
    47  tees of the United  States  Congress  under  certain  circumstances,  as
    48  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
    49  to read as follows:
    50    (g)  Cooperation  with  investigations  by  certain  committees of the
    51  United States Congress.--(1) Notwithstanding the provisions of  subdivi-
    52  sion  (a)  of this section, upon written request from the chairperson of
    53  the committee on ways and means of the United States House of  Represen-
    54  tatives,  the  chairperson  of  the  committee  on finance of the United
    55  States Senate, or the chairperson of the joint committee on taxation  of
    56  the  United States Congress, the commissioner shall furnish such commit-

        A. 7750                             5

     1  tee with any current or prior year returns  specified  in  such  request
     2  that  were  filed  under this article [specified in such request] by the
     3  president of the United States, vice-president  of  the  United  States,
     4  member  of  the United States   Congress representing New York state, or
     5  any person who served in or was employed by the executive  branch of the
     6  government of the United States on the executive staff of the president,
     7  in the  executive office of the president, or in an acting or  confirmed
     8  capacity  in  a  position subject to   confirmation by the United States
     9  senate; or, in New York state: a statewide elected official, as  defined
    10  in  paragraph  (a)  of subdivision one of section seventy-three-a of the
    11  public officers law; a state  officer or employee, as defined in subpar-
    12  agraph (i) of paragraph (c) of subdivision one of such section  seventy-
    13  three-a;  a  political party chairperson, as defined in paragraph (h) of
    14  subdivision one of such  section seventy-three-a; a local elected  offi-
    15  cial,  as  defined  in subdivisions one and two of section eight hundred
    16  ten of the general municipal law; a person appointed, pursuant  to  law,
    17  to serve due to vacancy or otherwise in  the position of a local elected
    18  official,  as  defined  in  subdivisions  one  and  two of section eight
    19  hundred ten of the general municipal law; a member of the state legisla-
    20  ture; or a judge or justice of the unified court system, or filed  by  a
    21  partnership,  firm, association, corporation, joint-stock company, trust
    22  or similar entity directly or indirectly controlled  by  any  individual
    23  listed  in  this  paragraph,  whether  by contract, through ownership or
    24  control of a majority interest in such entity, or otherwise, or filed by
    25  a partnership,  firm,  association,  corporation,  joint-stock  company,
    26  trust or similar entity of which any individual listed in this paragraph
    27  holds  ten  percent  or  more  of  the voting securities of such entity;
    28  provided however that, prior to furnishing any return, the  commissioner
    29  shall  redact  any [information the disclosure of which, in the judgment
    30  of the commissioner, would violate state or federal law or would consti-
    31  tute an unwarranted invasion of personal privacy, such  as]  copy  of  a
    32  federal return (or portion thereof) attached to, or any information on a
    33  federal return that is reflected on, such return, and any social securi-
    34  ty numbers, account numbers and residential address information.
    35    (2)  [Such  permission  shall  be granted only if] No returns shall be
    36  furnished pursuant to this subdivision unless  the  chairperson  of  the
    37  requesting  committee  certifies  in writing that such returns have been
    38  requested [for a specified and legitimate legislative purpose,]  related
    39  to,  and  in furtherance of, a legitimate task of the Congress, that the
    40  requesting committee has made a written request  to  the  United  States
    41  secretary of the treasury for related federal returns or return informa-
    42  tion,  pursuant to 26 U.S.C. Section 6103(f), and that if such requested
    43  returns [will be] are inspected by and/or submitted to  another  commit-
    44  tee,  to  the  United  States House of Representatives, or to the United
    45  States Senate, then such inspection and/or submission shall occur  in  a
    46  manner  consistent  with federal law as informed by the requirements and
    47  procedures established in 26 U.S.C. Section 6103(f).
    48    § 5. Subdivision 5 of section 437 of the tax law, as added by a  chap-
    49  ter of the laws of 2019 amending the tax law and the administrative code
    50  of the city of New York, relating to requiring the commissioner of taxa-
    51  tion  and finance to cooperate with investigations by certain committees
    52  of the United States Congress under certain circumstances,  as  proposed
    53  in  legislative bills numbers S. 5072-A and A.7194-A, is amended to read
    54  as follows:
    55    5. (a) Notwithstanding the  provisions  of  subdivision  one  of  this
    56  section,  upon  written request from the chairperson of the committee on

        A. 7750                             6

     1  ways and means of the United States House of Representatives, the chair-
     2  person of the committee on finance of the United States Senate,  or  the
     3  chairperson  of  the  joint  committee  on taxation of the United States
     4  Congress, the commissioner shall furnish such committee with any current
     5  or  prior  year  returns  or reports specified in such request that were
     6  filed under this article [specified in such request] by the president of
     7  the United States, vice-president of the United States,  member  of  the
     8  United  States   Congress representing New York state, or any person who
     9  served in or was employed by the executive  branch of the government  of
    10  the United States on the executive staff of the president, in the  exec-
    11  utive  office of the president, or in an acting or confirmed capacity in
    12  a position subject to  confirmation by the United States senate; or,  in
    13  New  York  state:  a statewide elected official, as defined in paragraph
    14  (a) of subdivision one of section seventy-three-a of the public officers
    15  law; a state  officer or employee, as defined  in  subparagraph  (i)  of
    16  paragraph  (c)  of  subdivision  one  of such section seventy-three-a; a
    17  political party chairperson, as defined in paragraph (h) of  subdivision
    18  one  of  such    section  seventy-three-a;  a local elected official, as
    19  defined in subdivisions one and two of section eight hundred ten of  the
    20  general municipal law; a person appointed, pursuant to law, to serve due
    21  to vacancy or otherwise in  the position of a local elected official, as
    22  defined  in subdivisions one and two of section eight hundred ten of the
    23  general municipal law; a member of the state legislature; or a judge  or
    24  justice  of  the  unified court system, or filed by a partnership, firm,
    25  association, corporation, joint-stock company, trust or  similar  entity
    26  directly or indirectly controlled by any individual listed in this para-
    27  graph,  whether  by contract, through ownership or control of a majority
    28  interest in such entity, or otherwise, or filed by a partnership,  firm,
    29  association,  corporation,  joint-stock company, trust or similar entity
    30  of which any individual listed in this paragraph holds  ten  percent  or
    31  more  of  the  voting  securities of such entity; provided however that,
    32  prior to furnishing any return or report, the commissioner shall  redact
    33  any [information the disclosure of which, in the judgment of the commis-
    34  sioner, would violate state or federal law or would constitute an unwar-
    35  ranted  invasion  of personal privacy, such as] copy of a federal return
    36  (or portion thereof) attached to, or any information on a federal return
    37  that is reflected on, such return or report,  and  any  social  security
    38  numbers, account numbers and residential address information.
    39    (b)  [Such  permission shall be granted only if] No returns or reports
    40  shall be furnished pursuant to this subdivision unless  the  chairperson
    41  of  the  requesting  committee certifies in writing that such returns or
    42  reports have been requested [for a specified and legitimate  legislative
    43  purpose,]  related  to,  and in furtherance of, a legitimate task of the
    44  Congress, that the requesting committee has made a  written  request  to
    45  the  United States secretary of the treasury for related federal returns
    46  or reports or return  or  report  information,  pursuant  to  26  U.S.C.
    47  Section 6103(f), and that if such requested returns or reports [will be]
    48  are  inspected  by  and/or submitted to another committee, to the United
    49  States House of Representatives, or to the United  States  Senate,  then
    50  such  inspection  and/or  submission  shall occur in a manner consistent
    51  with federal law as informed by the requirements and  procedures  estab-
    52  lished in 26 U.S.C. Section 6103(f).
    53    §  6.  Subdivision  1-a  of  section 491 of the tax law, as added by a
    54  chapter of the laws of 2019 amending the tax law and the  administrative
    55  code  of the city of New York, relating to requiring the commissioner of
    56  taxation and finance to cooperate with investigations by certain commit-

        A. 7750                             7

     1  tees of the United  States  Congress  under  certain  circumstances,  as
     2  proposed  in  legislative  bills  numbers  S.  5072-A  and  A.7194-A, is
     3  REPEALED.
     4    §  7.  Subdivision  (a-1) of section 499 of the tax law, as added by a
     5  chapter of the laws of 2019 amending the tax law and the  administrative
     6  code  of the city of New York, relating to requiring the commissioner of
     7  taxation and finance to cooperate with investigations by certain commit-
     8  tees of the United  States  Congress  under  certain  circumstances,  as
     9  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
    10  to read as follows:
    11    (a-1)  Cooperation  with  investigations  by certain committees of the
    12  United States Congress. (1) Notwithstanding the provisions  of  subdivi-
    13  sion  (a)  of this section, upon written request from the chairperson of
    14  the committee on ways and means of the United States House of  Represen-
    15  tatives,  the  chairperson  of  the  committee  on finance of the United
    16  States Senate, or the chairperson of the joint committee on taxation  of
    17  the  United States Congress, the commissioner shall furnish such commit-
    18  tee with any current or prior year returns or reports specified in  such
    19  request  that  were filed under this article [specified in such request]
    20  by the president of the United  States,  vice-president  of  the  United
    21  States,  member  of  the  United States   Congress representing New York
    22  state, or any person who served in or  was  employed  by  the  executive
    23  branch  of the government of the United States on the executive staff of
    24  the president, in the   executive office of  the  president,  or  in  an
    25  acting  or  confirmed capacity in a position subject to  confirmation by
    26  the United States senate; or, in New York  state:  a  statewide  elected
    27  official,  as  defined  in  paragraph  (a) of subdivision one of section
    28  seventy-three-a of the public officers law; a state  officer or  employ-
    29  ee,  as  defined in subparagraph (i) of paragraph (c) of subdivision one
    30  of such section  seventy-three-a;  a  political  party  chairperson,  as
    31  defined  in  paragraph  (h) of subdivision one of such  section seventy-
    32  three-a; a local elected official, as defined in  subdivisions  one  and
    33  two  of section eight hundred ten of the general municipal law; a person
    34  appointed, pursuant to law, to serve due to vacancy or otherwise in  the
    35  position of a local elected official, as defined in subdivisions one and
    36  two of section eight hundred ten of the general municipal law; a  member
    37  of  the  state  legislature;  or a judge or justice of the unified court
    38  system, or filed  by  a  partnership,  firm,  association,  corporation,
    39  joint-stock  company,  trust  or  similar  entity directly or indirectly
    40  controlled by any  individual  listed  in  this  paragraph,  whether  by
    41  contract,  through  ownership  or control of a majority interest in such
    42  entity, or otherwise, or filed  by  a  partnership,  firm,  association,
    43  corporation,  joint-stock  company, trust or similar entity of which any
    44  individual listed in this paragraph holds ten percent  or  more  of  the
    45  voting  securities  of  such  entity;  provided  however  that, prior to
    46  furnishing any return or  report,  the  commissioner  shall  redact  any
    47  [information the disclosure of which, in the judgment of the commission-
    48  er,  would  violate  state  or federal law or would constitute an unwar-
    49  ranted invasion of personal privacy, such as] copy of a  federal  return
    50  (or portion thereof) attached to, or any information on a federal return
    51  that  is  reflected  on,  such return or report, and any social security
    52  numbers, account numbers and residential address information.
    53    (2) [Such permission shall be granted only if] No returns  or  reports
    54  shall  be  furnished pursuant to this subdivision unless the chairperson
    55  of the requesting committee certifies in writing that  such  returns  or
    56  reports  have been requested [for a specified and legitimate legislative

        A. 7750                             8

     1  purpose,] related to, and in furtherance of, a legitimate  task  of  the
     2  Congress,  that  the  requesting committee has made a written request to
     3  the United States secretary of the treasury for related federal  reports
     4  or  returns  or  report  or  return  information,  pursuant to 26 U.S.C.
     5  Section 6103(f), and that if such requested returns or reports [will be]
     6  are inspected by and/or submitted to another committee,  to  the  United
     7  States  House  of  Representatives, or to the United States Senate, then
     8  such inspection and/or submission shall occur  in  a  manner  consistent
     9  with  federal  law as informed by the requirements and procedures estab-
    10  lished in 26 U.S.C. Section 6103(f).
    11    § 8. Subdivision 6 of section 514 of the tax law, as added by a  chap-
    12  ter of the laws of 2019 amending the tax law and the administrative code
    13  of the city of New York, relating to requiring the commissioner of taxa-
    14  tion  and finance to cooperate with investigations by certain committees
    15  of the United States Congress under certain circumstances,  as  proposed
    16  in  legislative bills numbers S. 5072-A and A.7194-A, is amended to read
    17  as follows:
    18    6. (a) Notwithstanding the  provisions  of  subdivision  one  of  this
    19  section,  upon  written request from the chairperson of the committee on
    20  ways and means of the United States House of Representatives, the chair-
    21  person of the committee on finance of the United States Senate,  or  the
    22  chairperson  of  the  joint  committee  on taxation of the United States
    23  Congress, the commissioner shall furnish such committee with any current
    24  or prior year returns or reports specified in  such  request  that  were
    25  filed under this article [specified in such request] by the president of
    26  the  United  States,  vice-president of the United States, member of the
    27  United States  Congress representing New York state, or any  person  who
    28  served  in or was employed by the executive  branch of the government of
    29  the United States on the executive staff of the president, in the  exec-
    30  utive office of the president, or in an acting or confirmed capacity  in
    31  a  position subject to  confirmation by the United States senate; or, in
    32  New York state: a statewide elected official, as  defined  in  paragraph
    33  (a) of subdivision one of section seventy-three-a of the public officers
    34  law;  a  state    officer or employee, as defined in subparagraph (i) of
    35  paragraph (c) of subdivision one  of  such  section  seventy-three-a;  a
    36  political  party chairperson, as defined in paragraph (h) of subdivision
    37  one of such   section seventy-three-a;  a  local  elected  official,  as
    38  defined  in subdivisions one and two of section eight hundred ten of the
    39  general municipal law; a person appointed, pursuant to law, to serve due
    40  to vacancy or otherwise in  the position of a local elected official, as
    41  defined in subdivisions one and two of section eight hundred ten of  the
    42  general  municipal law; a member of the state legislature; or a judge or
    43  justice of the unified court system; or filed by  a  partnership,  firm,
    44  association,  corporation,  joint-stock company, trust or similar entity
    45  directly or indirectly controlled by any individual listed in this para-
    46  graph, whether by contract, through ownership or control of  a  majority
    47  interest  in such entity, or otherwise, or filed by a partnership, firm,
    48  association, corporation, joint-stock company, trust or  similar  entity
    49  of  which  any  individual listed in this paragraph holds ten percent or
    50  more of the voting securities of such  entity;  provided  however  that,
    51  prior  to furnishing any return or report, the commissioner shall redact
    52  any [information the disclosure of which, in the judgment of the commis-
    53  sioner, would violate state or federal law or would constitute an unwar-
    54  ranted invasion of personal privacy, such as] copy of a  federal  return
    55  (or portion thereof) attached to, or any information on a federal return

        A. 7750                             9

     1  that  is  reflected  on,  such return or report, and any social security
     2  numbers, account numbers and residential address information.
     3    (b)  [Such  permission shall be granted only if] No returns or reports
     4  shall be furnished pursuant to this subdivision unless  the  chairperson
     5  of  the  requesting  committee certifies in writing that such returns or
     6  reports have been requested [for a specified and legitimate  legislative
     7  purpose,]  related  to,  and in furtherance of, a legitimate task of the
     8  Congress, that the requesting committee has made a  written  request  to
     9  the  United States secretary of the treasury for related federal returns
    10  or reports or return  or  report  information,  pursuant  to  26  U.S.C.
    11  Section 6103(f), and that if such requested returns or reports [will be]
    12  are  inspected  by  and/or submitted to another committee, to the United
    13  States House of Representatives, or to the United  States  Senate,  then
    14  such  inspection  and/or  submission  shall occur in a manner consistent
    15  with federal law as informed by the requirements and  procedures  estab-
    16  lished in 26 U.S.C. Section 6103(f).
    17    §  9.  Subsection  (b-1)  of section 994 of the tax law, as added by a
    18  chapter of the laws of 2019 amending the tax law and the  administrative
    19  code  of the city of New York, relating to requiring the commissioner of
    20  taxation and finance to cooperate with investigations by certain commit-
    21  tees of the United  States  Congress  under  certain  circumstances,  as
    22  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
    23  to read as follows:
    24    (b-1)  Cooperation  with  investigations  by certain committees of the
    25  United States Congress. (1) Notwithstanding the provisions of subsection
    26  (a) of this section, upon written request from the  chairperson  of  the
    27  committee  on  ways  and  means  of the United States House of Represen-
    28  tatives, the chairperson of the  committee  on  finance  of  the  United
    29  States  Senate, or the chairperson of the joint committee on taxation of
    30  the United States Congress, the commissioner shall furnish such  commit-
    31  tee  with any current or prior year reports or returns specified in such
    32  request that were filed under this article [specified in  such  request]
    33  by  the  president  of  the  United States, vice-president of the United
    34  States, member of the United States    Congress  representing  New  York
    35  state,  or  any  person  who  served in or was employed by the executive
    36  branch of the government of the United States on the executive staff  of
    37  the  president,  in  the    executive  office of the president, or in an
    38  acting or confirmed capacity in a position subject to   confirmation  by
    39  the  United  States  senate;  or, in New York state: a statewide elected
    40  official, as defined in paragraph (a)  of  subdivision  one  of  section
    41  seventy-three-a  of the public officers law; a state  officer or employ-
    42  ee, as defined in subparagraph (i) of paragraph (c) of  subdivision  one
    43  of  such  section  seventy-three-a;  a  political  party chairperson, as
    44  defined in paragraph (h) of subdivision one of such    section  seventy-
    45  three-a;  a  local  elected official, as defined in subdivisions one and
    46  two of section eight hundred ten of the general municipal law; a  person
    47  appointed, pursuant to law, to serve due to vacancy or otherwise in  the
    48  position of a local elected official, as defined in subdivisions one and
    49  two  of section eight hundred ten of the general municipal law; a member
    50  of the state legislature; or a judge or justice  of  the  unified  court
    51  system;  or  filed  by  a  partnership,  firm, association, corporation,
    52  joint-stock company, trust or  similar  entity  directly  or  indirectly
    53  controlled  by  any  individual  listed  in  this  paragraph, whether by
    54  contract, through ownership or control of a majority  interest  in  such
    55  entity,  or  otherwise,  or  filed  by a partnership, firm, association,
    56  corporation, joint-stock company, trust or similar entity of  which  any

        A. 7750                            10

     1  individual  listed  in  this  paragraph holds ten percent or more of the
     2  voting securities of  such  entity;  provided  however  that,  prior  to
     3  furnishing  any  report  or  return,  the  commissioner shall redact any
     4  [information the disclosure of which, in the judgment of the commission-
     5  er,  would  violate  state  or federal law or would constitute an unwar-
     6  ranted invasion of personal privacy, such as] copy of a  federal  return
     7  (or portion thereof) attached to, or any information on a federal return
     8  that  is  reflected  on,  such report or return, and any social security
     9  numbers, account numbers and residential address information.
    10    (2) [Such permission shall be granted only if] No reports  or  returns
    11  shall be furnished pursuant to this subsection unless the chairperson of
    12  the  requesting  committee  certifies  in  writing  that such reports or
    13  returns have been requested [for a specified and legitimate  legislative
    14  purpose,]  related  to,  and in furtherance of, a legitimate task of the
    15  Congress, that the requesting committee has made a  written  request  to
    16  the  United States secretary of the treasury for related federal reports
    17  or returns or report  or  return  information,  pursuant  to  26  U.S.C.
    18  Section 6103(f), and that if such requested reports or returns [will be]
    19  are  inspected  by  and/or submitted to another committee, to the United
    20  States House of Representatives, or to the United  States  Senate,  then
    21  such  inspection  and/or  submission  shall occur in a manner consistent
    22  with federal law as informed by the requirements and  procedures  estab-
    23  lished in 26 U.S.C. Section 6103(f).
    24    §  10.  Subdivision  (h) of section 1146 of the tax law, as added by a
    25  chapter of the laws of 2019 amending the tax law and the  administrative
    26  code  of the city of New York, relating to requiring the commissioner of
    27  taxation and finance to cooperate with investigations by certain commit-
    28  tees of the United  States  Congress  under  certain  circumstances,  as
    29  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
    30  to read as follows:
    31    (h)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
    32  section, upon written request from the chairperson of the  committee  on
    33  ways and means of the United States House of Representatives, the chair-
    34  person  of  the committee on finance of the United States Senate, or the
    35  chairperson of the joint committee on  taxation  of  the  United  States
    36  Congress, the commissioner shall furnish such committee with any current
    37  or  prior  year  returns  or reports specified in such request that were
    38  filed under this article [specified in such request] by the president of
    39  the United States, vice-president of the United States,  member  of  the
    40  United  States   Congress representing New York state, or any person who
    41  served in or was employed by the executive  branch of the government  of
    42  the United States on the executive staff of the president, in the  exec-
    43  utive  office of the president, or in an acting or confirmed capacity in
    44  a position subject to  confirmation by the United States senate; or,  in
    45  New  York  state:  a statewide elected official, as defined in paragraph
    46  (a) of subdivision one of section seventy-three-a of the public officers
    47  law; a state  officer or employee, as defined  in  subparagraph  (i)  of
    48  paragraph  (c)  of  subdivision  one  of such section seventy-three-a; a
    49  political party chairperson, as defined in paragraph (h) of  subdivision
    50  one  of  such    section  seventy-three-a;  a local elected official, as
    51  defined in subdivisions one and two of section eight hundred ten of  the
    52  general municipal law; a person appointed, pursuant to law, to serve due
    53  to vacancy or otherwise in  the position of a local elected official, as
    54  defined  in subdivisions one and two of section eight hundred ten of the
    55  general municipal law; a member of the state legislature, or a judge  or
    56  justice  of  the  unified court system; or filed by a partnership, firm,

        A. 7750                            11

     1  association, corporation, joint-stock company, trust or  similar  entity
     2  directly or indirectly controlled by any individual listed in this para-
     3  graph,  whether  by contract, through ownership or control of a majority
     4  interest  in such entity, or otherwise, or filed by a partnership, firm,
     5  association, corporation, joint-stock company, trust or  similar  entity
     6  of  which  any  individual listed in this paragraph holds ten percent or
     7  more of the voting securities of such  entity;  provided  however  that,
     8  prior  to furnishing any return or report, the commissioner shall redact
     9  any [information the disclosure of which, in the judgment of the commis-
    10  sioner, would violate state or federal law or would constitute an unwar-
    11  ranted invasion of personal privacy, such as] copy of a  federal  return
    12  (or portion thereof) attached to, or any information on a federal return
    13  that  is  reflected  on,  such report or return, and any social security
    14  numbers, account numbers and residential address information.
    15    (2) [Such permission shall be granted only if] No returns  or  reports
    16  shall  be  furnished pursuant to this subdivision unless the chairperson
    17  of the requesting committee certifies in writing that  such  returns  or
    18  reports  have been requested [for a specified and legitimate legislative
    19  purpose,] related to, and in furtherance of, a legitimate  task  of  the
    20  Congress,  that  the  requesting committee has made a written request to
    21  the United States secretary of the treasury for related federal  returns
    22  or  reports  or  return  or  report  information,  pursuant to 26 U.S.C.
    23  Section 6103(f), and that if such requested returns or reports [will be]
    24  are inspected by and/or submitted to another committee,  to  the  United
    25  States  House  of  Representatives, or to the United States Senate, then
    26  such inspection and/or submission shall occur  in  a  manner  consistent
    27  with  federal  law as informed by the requirements and procedures estab-
    28  lished in 26 U.S.C. Section 6103(f).
    29    § 11. Subdivision (g) of section 1287 of the tax law, as  added  by  a
    30  chapter  of the laws of 2019 amending the tax law and the administrative
    31  code of the city of New York, relating to requiring the commissioner  of
    32  taxation and finance to cooperate with investigations by certain commit-
    33  tees  of  the  United  States  Congress  under certain circumstances, as
    34  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
    35  to read as follows:
    36    (g) (1) Notwithstanding the provisions  of  subdivision  (a)  of  this
    37  section,  upon  written request from the chairperson of the committee on
    38  ways and means of the United States House of Representatives, the chair-
    39  person of the committee on finance of the United States Senate,  or  the
    40  chairperson  of  the  joint  committee  on taxation of the United States
    41  Congress, the commissioner shall furnish such committee with any current
    42  or prior year returns specified in such request that  were  filed  under
    43  this  article [specified in such request] by the president of the United
    44  States, vice-president of the United States, member of the United States
    45  Congress representing New York state, or any person who served in or was
    46  employed by the executive  branch of the government of the United States
    47  on the executive staff of the president, in the  executive office of the
    48  president, or in an acting or confirmed capacity in a  position  subject
    49  to    confirmation by the United States senate; or, in New York state: a
    50  statewide elected official, as defined in paragraph (a)  of  subdivision
    51  one  of  section  seventy-three-a  of  the  public officers law; a state
    52  officer or employee, as defined in subparagraph (i) of paragraph (c)  of
    53  subdivision  one  of  such  section  seventy-three-a;  a political party
    54  chairperson, as defined in paragraph (h)  of  subdivision  one  of  such
    55  section  seventy-three-a; a local elected official, as defined in subdi-
    56  visions one and two of section eight hundred ten of the general  munici-

        A. 7750                            12

     1  pal law; a person appointed, pursuant to law, to serve due to vacancy or
     2  otherwise  in    the position of a local elected official, as defined in
     3  subdivisions one and two of section eight hundred  ten  of  the  general
     4  municipal  law; a member of the state legislature; or a judge or justice
     5  of the unified court system; or filed by a  partnership,  firm,  associ-
     6  ation, corporation, joint-stock company, trust or similar entity direct-
     7  ly  or indirectly controlled by any individual listed in this paragraph,
     8  whether by contract, through ownership or control of a majority interest
     9  in such entity, or otherwise, or filed by a partnership,  firm,  associ-
    10  ation,  corporation,  joint-stock  company,  trust  or similar entity of
    11  which any individual listed in this paragraph holds ten percent or  more
    12  of the voting securities of such entity; provided however that, prior to
    13  furnishing  any  return,  the commissioner shall redact any [information
    14  the disclosure of which, in the  judgment  of  the  commissioner,  would
    15  violate state or federal law or would constitute an unwarranted invasion
    16  of personal privacy, such as] copy of a federal return (or portion ther-
    17  eof)  attached  to,  or  any  information  on  a  federal return that is
    18  reflected on, such return, and  any  social  security  numbers,  account
    19  numbers and residential address information.
    20    (2)  [Such  permission shall be granted only if] No returns or reports
    21  shall be furnished pursuant to this subdivision unless  the  chairperson
    22  of  the requesting committee certifies in writing that such returns have
    23  been requested [for a specified  and  legitimate  legislative  purpose,]
    24  related  to,  and  in furtherance of, a legitimate task of the Congress,
    25  that the requesting committee has made a written request to  the  United
    26  States  secretary of the treasury for related federal returns or reports
    27  or return or report information, pursuant to 26 U.S.C.  Section 6103(f),
    28  and that if such requested returns [will be]  are  inspected  by  and/or
    29  submitted  to another committee, to the United States House of Represen-
    30  tatives, or to the United States Senate,  then  such  inspection  and/or
    31  submission  shall  occur  in  a  manner  consistent  with federal law as
    32  informed by the requirements and procedures  established  in  26  U.S.C.
    33  Section 6103(f).
    34    §  12.  Subdivision  (f) of section 1296 of the tax law, as added by a
    35  chapter of the laws of 2019 amending the tax law and the  administrative
    36  code  of the city of New York, relating to requiring the commissioner of
    37  taxation and finance to cooperate with investigations by certain commit-
    38  tees of the United  States  Congress  under  certain  circumstances,  as
    39  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
    40  to read as follows:
    41    (f)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
    42  section, upon written request from the chairperson of the  committee  on
    43  ways and means of the United States House of Representatives, the chair-
    44  person  of  the committee on finance of the United States Senate, or the
    45  chairperson of the joint committee on  taxation  of  the  United  States
    46  Congress, the commissioner shall furnish such committee with any current
    47  or  prior  year  returns  or reports specified in such request that were
    48  filed under this article [specified in such request] by the president of
    49  the United States, vice-president of the United States,  member  of  the
    50  United  States   Congress representing New York state, or any person who
    51  served in or was employed by the executive  branch of the government  of
    52  the United States on the executive staff of the president, in the  exec-
    53  utive  office of the president, or in an acting or confirmed capacity in
    54  a position subject to  confirmation by the United States senate; or,  in
    55  New  York  state:  a statewide elected official, as defined in paragraph
    56  (a) of subdivision one of section seventy-three-a of the public officers

        A. 7750                            13

     1  law; a state  officer or employee, as defined  in  subparagraph  (i)  of
     2  paragraph  (c)  of  subdivision  one  of such section seventy-three-a; a
     3  political party chairperson, as defined in paragraph (h) of  subdivision
     4  one  of  such    section  seventy-three-a;  a local elected official, as
     5  defined in subdivisions one and two of section eight hundred ten of  the
     6  general municipal law; a person appointed, pursuant to law, to serve due
     7  to vacancy or otherwise in  the position of a local elected official, as
     8  defined  in subdivisions one and two of section eight hundred ten of the
     9  general municipal law; a member of the state legislature; or a judge  or
    10  justice  of  the  unified court system; or filed by a partnership, firm,
    11  association, corporation, joint-stock company, trust or  similar  entity
    12  directly or indirectly controlled by any individual listed in this para-
    13  graph,  whether  by contract, through ownership or control of a majority
    14  interest in such entity, or otherwise, or filed by a partnership,  firm,
    15  association,  corporation,  joint-stock company, trust or similar entity
    16  of which any individual listed in this paragraph holds  ten  percent  or
    17  more  of  the  voting  securities of such entity; provided however that,
    18  prior to furnishing any return or report, the commissioner shall  redact
    19  any [information the disclosure of which, in the judgment of the commis-
    20  sioner, would violate state or federal law or would constitute an unwar-
    21  ranted  invasion  of personal privacy, such as] copy of a federal return
    22  (or portion thereof) attached to, or any information on a federal return
    23  that is reflected on, such return or report,  and  any  social  security
    24  numbers, account numbers and residential address information.
    25    (2)  [Such  permission shall be granted only if] No returns or reports
    26  shall be furnished pursuant to this subdivision unless  the  chairperson
    27  of  the  requesting  committee certifies in writing that such returns or
    28  reports have been requested [for a specified and legitimate  legislative
    29  purpose,]  related  to,  and in furtherance of, a legitimate task of the
    30  Congress, that the requesting committee has made a  written  request  to
    31  the  United States secretary of the treasury for related federal returns
    32  or reports or return  or  report  information,  pursuant  to  26  U.S.C.
    33  Section 6103(f), and that if such requested returns or reports [will be]
    34  are  inspected  by  and/or submitted to another committee, to the United
    35  States House of Representatives, or to the United  States  Senate,  then
    36  such  inspection  and/or  submission  shall occur in a manner consistent
    37  with federal law as informed by the requirements and  procedures  estab-
    38  lished in 26 U.S.C. Section 6103(f).
    39    §  13. Subdivision (d) of section 1299-f of the tax law, as added by a
    40  chapter of the laws of 2019 amending the tax law and the  administrative
    41  code  of the city of New York, relating to requiring the commissioner of
    42  taxation and finance to cooperate with investigations by certain commit-
    43  tees of the United  States  Congress  under  certain  circumstances,  as
    44  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
    45  to read as follows:
    46    (d)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
    47  section, upon written request from the chairperson of the  committee  on
    48  ways and means of the United States House of Representatives, the chair-
    49  person  of  the committee on finance of the United States Senate, or the
    50  chairperson of the joint committee on  taxation  of  the  United  States
    51  Congress, the commissioner shall furnish such committee with any current
    52  or  prior  year  returns specified in such request that were filed under
    53  this article [specified in such request] by the president of the  United
    54  States, vice-president of the United States, member of the United States
    55  Congress representing New York state, or any person who served in or was
    56  employed by the executive  branch of the government of the United States

        A. 7750                            14

     1  on the executive staff of the president, in the  executive office of the
     2  president,  or  in an acting or confirmed capacity in a position subject
     3  to  confirmation by the United States senate; or, in New York  state:  a
     4  statewide  elected  official, as defined in paragraph (a) of subdivision
     5  one of section seventy-three-a of  the  public  officers  law;  a  state
     6  officer  or employee, as defined in subparagraph (i) of paragraph (c) of
     7  subdivision one of  such  section  seventy-three-a;  a  political  party
     8  chairperson,  as  defined  in  paragraph  (h) of subdivision one of such
     9  section seventy-three-a; a local elected official, as defined in  subdi-
    10  visions  one and two of section eight hundred ten of the general munici-
    11  pal law; a person appointed, pursuant to law, to serve due to vacancy or
    12  otherwise in  the position of a local elected official,  as  defined  in
    13  subdivisions  one  and  two  of section eight hundred ten of the general
    14  municipal law; a member of the state legislature; or a judge or  justice
    15  of  the  unified  court system; or filed by a partnership, firm, associ-
    16  ation, corporation, joint-stock company, trust or similar entity direct-
    17  ly or indirectly controlled by any individual listed in this  paragraph,
    18  whether by contract, through ownership or control of a majority interest
    19  in  such  entity, or otherwise, or filed by a partnership, firm, associ-
    20  ation, corporation, joint-stock company,  trust  or  similar  entity  of
    21  which  any individual listed in this paragraph holds ten percent or more
    22  of the voting securities of such entity; provided however that, prior to
    23  furnishing any return, the commissioner shall  redact  any  [information
    24  the  disclosure  of  which,  in  the judgment of the commissioner, would
    25  violate state or federal law or would constitute an unwarranted invasion
    26  of personal privacy, such as] copy of a federal return (or portion ther-
    27  eof) attached to, or  any  information  on  a  federal  return  that  is
    28  reflected  on,  such  return,  and  any social security numbers, account
    29  numbers and residential address information.
    30    (2) [Such permission shall be granted only if]  No  returns  shall  be
    31  furnished  pursuant  to  this  subdivision unless the chairperson of the
    32  requesting committee certifies in writing that such  returns  have  been
    33  requested  [for a specified and legitimate legislative purpose,] related
    34  to, and in furtherance of, a legitimate task of the Congress,  that  the
    35  requesting  committee  has  made  a written request to the United States
    36  secretary of the treasury for related  federal  returns  or  reports  or
    37  return or report information, pursuant to 26 U.S.C. Section 6103(f), and
    38  that if such requested returns [will be] are inspected by and/or submit-
    39  ted to another committee, to the United States House of Representatives,
    40  or  to  the United States Senate, then such inspection and/or submission
    41  shall occur in a manner consistent with federal law as informed  by  the
    42  requirements and procedures established in 26 U.S.C. Section 6103(f).
    43    §  14.  Subdivision  (i) of section 1418 of the tax law, as added by a
    44  chapter of the laws of 2019 amending the tax law and the  administrative
    45  code  of the city of New York, relating to requiring the commissioner of
    46  taxation and finance to cooperate with investigations by certain commit-
    47  tees of the United  States  Congress  under  certain  circumstances,  as
    48  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
    49  to read as follows:
    50    (i)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
    51  section, upon written request from the chairperson of the  committee  on
    52  ways and means of the United States House of Representatives, the chair-
    53  person  of  the committee on finance of the United States Senate, or the
    54  chairperson of the joint committee on  taxation  of  the  United  States
    55  Congress, the commissioner shall furnish such committee with any current
    56  or  prior  year  returns filed specified in such request that were under

        A. 7750                            15

     1  this article [specified in such request] by the president of the  United
     2  States, vice-president of the United States, member of the United States
     3  Congress representing New York state, or any person who served in or was
     4  employed by the executive  branch of the government of the United States
     5  on the executive staff of the president, in the  executive office of the
     6  president,  or  in an acting or confirmed capacity in a position subject
     7  to  confirmation by the United States senate; or, in New York  state:  a
     8  statewide  elected  official, as defined in paragraph (a) of subdivision
     9  one of section seventy-three-a of  the  public  officers  law;  a  state
    10  officer  or employee, as defined in subparagraph (i) of paragraph (c) of
    11  subdivision one of  such  section  seventy-three-a;  a  political  party
    12  chairperson,  as  defined  in  paragraph  (h) of subdivision one of such
    13  section seventy-three-a; a local elected official, as defined in  subdi-
    14  visions  one and two of section eight hundred ten of the general munici-
    15  pal law; a person appointed, pursuant to law, to serve due to vacancy or
    16  otherwise in  the position of a local elected official,  as  defined  in
    17  subdivisions  one  and  two  of section eight hundred ten of the general
    18  municipal law; a member of the state legislature; or a judge or  justice
    19  of  the  unified  court system; or filed by a partnership, firm, associ-
    20  ation, corporation, joint-stock company, trust or similar entity direct-
    21  ly or indirectly controlled by any individual listed in this  paragraph,
    22  whether by contract, through ownership or control of a majority interest
    23  in  such  entity, or otherwise, or filed by a partnership, firm, associ-
    24  ation, corporation, joint-stock company,  trust  or  similar  entity  of
    25  which  any individual listed in this paragraph holds ten percent or more
    26  of the voting securities of such entity; provided however that, prior to
    27  furnishing any return, the commissioner shall  redact  any  [information
    28  the  disclosure  of  which,  in  the judgment of the commissioner, would
    29  violate state or federal law or would constitute an unwarranted invasion
    30  of personal privacy, such as] copy of a federal return (or portion ther-
    31  eof) attached to, or  any  information  on  a  federal  return  that  is
    32  reflected  on,  such  return,  and  any social security numbers, account
    33  numbers and residential address information.
    34    (2) [Such permission shall be granted only if]  No  returns  shall  be
    35  furnished  pursuant  to  this  subdivision unless the chairperson of the
    36  requesting committee certifies in writing that such  returns  have  been
    37  requested  [for a specified and legitimate legislative purpose,] related
    38  to, and in furtherance of, a legitimate task of the Congress,  that  the
    39  requesting  committee  has  made  a written request to the United States
    40  secretary of the treasury for related federal returns or return informa-
    41  tion, pursuant to 26 U.S.C. Section 6103(f), and that if such  requested
    42  returns  [will  be] are inspected by and/or submitted to another commit-
    43  tee, to the United States House of Representatives,  or  to  the  United
    44  States  Senate,  then such inspection and/or submission shall occur in a
    45  manner consistent with federal law as informed by the  requirements  and
    46  procedures established in 26 U.S.C. Section 6103(f).
    47    §  15.  Subdivision  (h) of section 1518 of the tax law, as added by a
    48  chapter of the laws of 2019 amending the tax law and the  administrative
    49  code  of the city of New York, relating to requiring the commissioner of
    50  taxation and finance to cooperate with investigations by certain commit-
    51  tees of the United  States  Congress  under  certain  circumstances,  as
    52  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
    53  to read as follows:
    54    (h)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
    55  section, upon written request from the chairperson of the  committee  on
    56  ways and means of the United States House of Representatives, the chair-

        A. 7750                            16

     1  person  of  the committee on finance of the United States Senate, or the
     2  chairperson of the joint committee on  taxation  of  the  United  States
     3  Congress, the commissioner shall furnish such committee with any current
     4  or  prior  year  returns filed specified in such request that were under
     5  this article [specified in such request] by the president of the  United
     6  States, vice-president of the United States, member of the United States
     7  Congress representing New York state, or any person who served in or was
     8  employed by the executive  branch of the government of the United States
     9  on the executive staff of the president, in the  executive office of the
    10  president,  or  in an acting or confirmed capacity in a position subject
    11  to  confirmation by the United States senate; or, in New York  state:  a
    12  statewide  elected  official, as defined in paragraph (a) of subdivision
    13  one of section seventy-three-a of  the  public  officers  law;  a  state
    14  officer  or employee, as defined in subparagraph (i) of paragraph (c) of
    15  subdivision one of  such  section  seventy-three-a;  a  political  party
    16  chairperson,  as  defined  in  paragraph  (h) of subdivision one of such
    17  section seventy-three-a; a local elected official, as defined in  subdi-
    18  visions  one and two of section eight hundred ten of the general munici-
    19  pal law; a person appointed, pursuant to law, to serve due to vacancy or
    20  otherwise in  the position of a local elected official,  as  defined  in
    21  subdivisions  one  and  two  of section eight hundred ten of the general
    22  municipal law; a member of the state legislature; or a judge or  justice
    23  of  the  unified  court system, or filed by a partnership, firm, associ-
    24  ation, corporation, joint-stock company, trust or similar entity direct-
    25  ly or indirectly controlled by any individual listed in this  paragraph,
    26  whether by contract, through ownership or control of a majority interest
    27  in  such  entity, or otherwise, or filed by a partnership, firm, associ-
    28  ation, corporation, joint-stock company,  trust  or  similar  entity  of
    29  which  any individual listed in this paragraph holds ten percent or more
    30  of the voting securities of such entity; provided however that, prior to
    31  furnishing any return, the commissioner shall  redact  any  [information
    32  the  disclosure  of  which,  in  the judgment of the commissioner, would
    33  violate state or federal law or would constitute an unwarranted invasion
    34  of personal privacy, such as] copy of a federal return (or portion ther-
    35  eof) attached to, or  any  information  on  a  federal  return  that  is
    36  reflected  on,  such  return,  and  any social security numbers, account
    37  numbers and residential address information.
    38    (2) [Such permission shall be granted only if]  No  returns  shall  be
    39  furnished  pursuant  to  this  subdivision unless the chairperson of the
    40  requesting committee certifies in writing that such  returns  have  been
    41  requested  [for a specified and legitimate legislative purpose,] related
    42  to, and in furtherance of, a legitimate task of the Congress,  that  the
    43  requesting  committee  has  made  a written request to the United States
    44  secretary of the treasury for related federal returns or return informa-
    45  tion, pursuant to 26 U.S.C. Section 6103(f), and that if such  requested
    46  returns  [will  be] are inspected by and/or submitted to another commit-
    47  tee, to the United States House of Representatives,  or  to  the  United
    48  States  Senate,  then such inspection and/or submission shall occur in a
    49  manner consistent with federal law as informed by the  requirements  and
    50  procedures established in 26 U.S.C. Section 6103(f).
    51    §  16.  Subdivision  (f) of section 1555 of the tax law, as added by a
    52  chapter of the laws of 2019 amending the tax law and the  administrative
    53  code  of the city of New York, relating to requiring the commissioner of
    54  taxation and finance to cooperate with investigations by certain commit-
    55  tees of the United  States  Congress  under  certain  circumstances,  as

        A. 7750                            17

     1  proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
     2  to read as follows:
     3    (f)  (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 current
     9  or  prior  year  returns filed specified in such request that were under
    10  this article [specified in such request] by the president of the  United
    11  States, vice-president of the United States, member of the United States
    12  Congress representing New York state, or any person who served in or was
    13  employed by the executive  branch of the government of the United States
    14  on the executive staff of the president, in the  executive office of the
    15  president,  or  in an acting or confirmed capacity in a position subject
    16  to  confirmation by the United States senate; or, in New York  state:  a
    17  statewide  elected  official, as defined in paragraph (a) of subdivision
    18  one of section seventy-three-a of  the  public  officers  law;  a  state
    19  officer  or employee, as defined in subparagraph (i) of paragraph (c) of
    20  subdivision one of  such  section  seventy-three-a;  a  political  party
    21  chairperson,  as  defined  in  paragraph  (h) of subdivision one of such
    22  section seventy-three-a; a local elected official, as defined in  subdi-
    23  visions  one and two of section eight hundred ten of the general munici-
    24  pal law; a person appointed, pursuant to law, to serve due to vacancy or
    25  otherwise in  the position of a local elected official,  as  defined  in
    26  subdivisions  one  and  two  of section eight hundred ten of the general
    27  municipal law; a member of the state legislature; or a judge or  justice
    28  of  the  unified  court system; or filed by a partnership, firm, associ-
    29  ation, corporation, joint-stock company, trust or similar entity direct-
    30  ly or indirectly controlled by any individual listed in this  paragraph,
    31  whether by contract, through ownership or control of a majority interest
    32  in  such  entity, or otherwise, or filed by a partnership, firm, associ-
    33  ation, corporation, joint-stock company,  trust  or  similar  entity  of
    34  which  any individual listed in this paragraph holds ten percent or more
    35  of the voting securities of such entity; provided however that, prior to
    36  furnishing any return, the commissioner shall  redact  any  [information
    37  the  disclosure  of  which,  in  the judgment of the commissioner, would
    38  violate state or federal law or would constitute an unwarranted invasion
    39  of personal privacy, such as] copy of a federal return (or portion ther-
    40  eof) attached to, or  any  information  on  a  federal  return  that  is
    41  reflected  on,  such  return,  and  any social security numbers, account
    42  numbers and residential address information.
    43    (2) [Such permission shall be granted only if]  No  returns  shall  be
    44  furnished  pursuant  to  this  subdivision unless the chairperson of the
    45  requesting committee certifies in writing that such  returns  have  been
    46  requested  [for a specified and legitimate legislative purpose,] related
    47  to, and in furtherance of, a legitimate task of the Congress,  that  the
    48  requesting  committee  has  made  a written request to the United States
    49  secretary of the treasury for related federal returns or return informa-
    50  tion, pursuant to 26 U.S.C. Section 6103(f), and that if such  requested
    51  returns  [will  be] are inspected by and/or submitted to another commit-
    52  tee, to the United States House of Representatives,  or  to  the  United
    53  States  Senate,  then such inspection and/or submission shall occur in a
    54  manner consistent with the requirements and procedures established in 26
    55  U.S.C. Section 6103(f).

        A. 7750                            18

     1    § 17. Subdivision (m) of section 11-1797 of the administrative code of
     2  the city of New York, as added by a chapter of the laws of 2019 amending
     3  the tax law and the administrative code of the city of New York,  relat-
     4  ing  to  requiring the commissioner of taxation and finance to cooperate
     5  with  investigations by certain committees of the United States Congress
     6  under certain circumstances, as proposed in legislative bills numbers S.
     7  5072-A and A.7194-A, is amended to read as follows:
     8    (m) (1) Notwithstanding the provisions  of  subdivision  (e)  of  this
     9  section,  upon  written request from the chairperson of the committee on
    10  ways and means of the United States House of Representatives, the chair-
    11  person of the committee on finance of the United States Senate,  or  the
    12  chairperson  of  the  joint  committee  on taxation of the United States
    13  Congress, the commissioner of taxation and finance  shall  furnish  such
    14  committee  with  any  current  or  prior  year returns specified in such
    15  request that were filed under this article [specified in  such  request]
    16  by  the  president  of  the  United States, vice-president of the United
    17  States, member of the United States    Congress  representing  New  York
    18  state,  or  any  person  who  served in or was employed by the executive
    19  branch of the government of the United States on the executive staff  of
    20  the  president,  in  the    executive  office of the president, or in an
    21  acting or confirmed capacity in a position subject to   confirmation  by
    22  the  United  States  senate;  or, in New York state: a statewide elected
    23  official, as defined in paragraph (a)  of  subdivision  one  of  section
    24  seventy-three-a  of the public officers law; a state  officer or employ-
    25  ee, as defined in subparagraph (i) of paragraph (c) of  subdivision  one
    26  of  such  section  seventy-three-a;  a  political  party chairperson, as
    27  defined in paragraph (h) of subdivision one of such    section  seventy-
    28  three-a;  a  local  elected official, as defined in subdivisions one and
    29  two of section eight hundred ten of the general municipal law; a  person
    30  appointed, pursuant to law, to serve due to vacancy or otherwise in  the
    31  position of a local elected official, as defined in subdivisions one and
    32  two  of section eight hundred ten of the general municipal law; a member
    33  of the state legislature; or a judge or justice  of  the  unified  court
    34  system;  provided  however  that,  prior  to  furnishing any return, the
    35  commissioner shall redact any [information the disclosure of  which,  in
    36  the  judgment of the commissioner, would violate state or federal law or
    37  would constitute an unwarranted invasion of personal privacy,  such  as]
    38  copy of a federal return (or portion thereof) attached to, or any infor-
    39  mation  on  a  federal return that is reflected on, such return, and any
    40  social security numbers, account numbers and residential address  infor-
    41  mation.
    42    (2)  [Such  permission  shall  be granted only if] No returns shall be
    43  furnished pursuant to this subdivision unless  the  chairperson  of  the
    44  requesting  committee  certifies  in writing that such returns have been
    45  requested [for a specified and legitimate legislative purpose,]  related
    46  to,  and  in furtherance of, a legitimate task of the Congress, that the
    47  requesting committee has made a written request  to  the  United  States
    48  secretary  of  the  treasury  for  related federal reports or returns or
    49  report or return information, pursuant to 26 U.S.C.    Section  6103(f),
    50  and  that  if  such  requested returns [will be] are inspected by and/or
    51  submitted to another committee, to the United States House of  Represen-
    52  tatives,  or  to  the  United States Senate, then such inspection and/or
    53  submission shall occur in  a  manner  consistent  with  federal  law  as
    54  informed  by  the  requirements  and procedures established in 26 U.S.C.
    55  Section 6103(f).

        A. 7750                            19

     1    § 18. This act shall take effect on the same  date  and  in  the  same
     2  manner  as  a  chapter  of the laws of 2019 amending the tax law and the
     3  administrative code of the city of New York, relating to  requiring  the
     4  commissioner of taxation and finance to cooperate with investigations by
     5  certain  committees  of the United States Congress under certain circum-
     6  stances, as proposed in legislative bills numbers S.5072-A and A.7194-A,
     7  takes effect; provided that section seven of this act shall take  effect
     8  on the same date and in the same manner as section 1 of part XX of chap-
     9  ter 59 of the laws of 2019 takes effect.
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