Bill Text: NY S05072 | 2019-2020 | General Assembly | Amended


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

Spectrum: Partisan Bill (Democrat 33-0)

Status: (Engrossed) 2019-05-22 - returned to senate [S05072 Detail]

Download: New_York-2019-S05072-Amended.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                         5072--A
            Cal. No. 520
                               2019-2020 Regular Sessions
                    IN SENATE
                                      April 8, 2019
                                       ___________
        Introduced by Sens. HOYLMAN, ADDABBO, BAILEY, BENJAMIN, BIAGGI, BRESLIN,
          BROOKS,  CARLUCCI,  GAUGHRAN,  GIANARIS, GOUNARDES, HARCKHAM, JACKSON,
          KAMINSKY, KAPLAN,  KENNEDY,  KRUEGER,  LIU,  MAY,  MAYER,  MONTGOMERY,
          MYRIE,  PARKER,  PERSAUD,  RAMOS,  RIVERA,  SALAZAR,  SANDERS, SAVINO,
          SEPULVEDA, SERRANO, STEWART-COUSINS, THOMAS -- read twice and  ordered
          printed,  and  when printed to be committed to the Committee on Budget
          and Revenue -- reported favorably  from  said  committee,  ordered  to
          first  and second report, amended on second report, ordered to a third
          reading, and to be reprinted as amended, retaining its  place  in  the
          order of third reading
        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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10448-05-9

        S. 5072--A                          2
     1  federal law or would constitute  an  unwarranted  invasion  of  personal
     2  privacy,  such  as social security numbers, account numbers and residen-
     3  tial address information.
     4    (2)  Such  permission  shall be granted only if the chairperson of the
     5  requesting committee certifies in writing that such reports  or  returns
     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 return informa-
     9  tion, pursuant to 26 U.S.C. Section 6103(f), and such reports or returns
    10  will be inspected and/or submitted to another committee, to  the  United
    11  States  House  of  Representatives,  or to the United States Senate in a
    12  manner consistent with the requirements and procedures established in 26
    13  U.S.C. Section 6103(f).
    14    § 3. Section 202 of the tax law is amended by adding a new subdivision
    15  6 to read as follows:
    16    6. (a) Notwithstanding the  provisions  of  subdivision  one  of  this
    17  section,  upon  written request from the chairperson of the committee on
    18  ways and means of the United States House of Representatives, the chair-
    19  person of the committee on finance of the United States Senate,  or  the
    20  chairperson  of  the  joint  committee  on taxation of the United States
    21  Congress, the commissioner shall furnish such committee with any reports
    22  filed under this article specified in  such  request;  provided  however
    23  that,  prior to furnishing any report, the commissioner shall redact any
    24  information the disclosure of which, in the judgment of the  commission-
    25  er,  would  violate  state  or federal law or would constitute an unwar-
    26  ranted invasion of personal privacy, such as  social  security  numbers,
    27  account numbers and residential address information.
    28    (b)  Such  permission  shall be granted only if the chairperson of the
    29  requesting committee certifies in writing that such  reports  have  been
    30  requested  for  a  specified  and  legitimate  legislative  purpose, 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 such reports will be
    34  inspected and/or submitted to another committee, to  the  United  States
    35  House  of  Representatives,  or  to the United States Senate in a manner
    36  consistent with the requirements and procedures established in 26 U.S.C.
    37  Section 6103(f).
    38    § 4. Section 211 of the tax law is amended by adding a new subdivision
    39  16 to read as follows:
    40    16. (a) Notwithstanding the provisions of subdivision  eight  of  this
    41  section,  upon  written request from the chairperson of the committee on
    42  ways and means of the United States House of Representatives, the chair-
    43  person of the committee on finance of the United States Senate,  or  the
    44  chairperson  of  the  joint  committee  on taxation of the United States
    45  Congress, the commissioner shall furnish such committee with any reports
    46  filed under this article specified in  such  request;  provided  however
    47  that,  prior to furnishing any report, the commissioner shall redact any
    48  information the disclosure of which, in the judgment of the  commission-
    49  er,  would  violate  state  or federal law or would constitute an unwar-
    50  ranted invasion of personal privacy, such as  social  security  numbers,
    51  account numbers and residential address information.
    52    (b)  Such  permission  shall be granted only if the chairperson of the
    53  requesting committee certifies in writing that such  reports  have  been
    54  requested  for  a  specified  and  legitimate  legislative  purpose, the
    55  requesting committee has made a written request  to  the  United  States
    56  secretary of the treasury for related federal reports or report informa-

        S. 5072--A                          3
     1  tion,  pursuant  to  26 U.S.C. Section 6103(f), and such reports will be
     2  inspected and/or submitted to another committee, to  the  United  States
     3  House  of  Representatives,  or  to the United States Senate in a manner
     4  consistent with the requirements and procedures established in 26 U.S.C.
     5  Section 6103(f).
     6    § 5. Section 314 of the tax law is amended by adding a new subdivision
     7  (g) to read as follows:
     8    (g)  Cooperation  with  investigations  by  certain  committees of the
     9  United States Congress.--(1) Notwithstanding the provisions of  subdivi-
    10  sion  (a)  of this section, upon written request from the chairperson of
    11  the committee on ways and means of the United States House of  Represen-
    12  tatives,  the  chairperson  of  the  committee  on finance of the United
    13  States Senate, or the chairperson of the joint committee on taxation  of
    14  the  United States Congress, the commissioner shall furnish such commit-
    15  tee with any returns filed under this article specified in such request;
    16  provided however that, prior to furnishing any return, the  commissioner
    17  shall redact any information the disclosure of which, in the judgment of
    18  the commissioner, would violate state or federal law or would constitute
    19  an  unwarranted  invasion  of  personal privacy, such as social security
    20  numbers, account numbers and residential address information.
    21    (2) Such permission shall be granted only if the  chairperson  of  the
    22  requesting  committee  certifies  in writing that such returns have been
    23  requested for  a  specified  and  legitimate  legislative  purpose,  the
    24  requesting  committee  has  made  a written request to the United States
    25  secretary of the treasury for related federal returns or return informa-
    26  tion, pursuant to 26 U.S.C. Section 6103(f), and such  returns  will  be
    27  inspected  and/or  submitted  to another committee, to the United States
    28  House of Representatives, or to the United States  Senate  in  a  manner
    29  consistent with the requirements and procedures established in 26 U.S.C.
    30  Section 6103(f).
    31    § 6. Section 437 of the tax law is amended by adding a new subdivision
    32  5 to read as follows:
    33    5.  (a)  Notwithstanding  the  provisions  of  subdivision one of this
    34  section, upon written request from the chairperson of the  committee  on
    35  ways and means of the United States House of Representatives, the chair-
    36  person  of  the committee on finance of the United States Senate, or the
    37  chairperson of the joint committee on  taxation  of  the  United  States
    38  Congress, the commissioner shall furnish such committee with any returns
    39  or  reports filed under this article specified in such request; provided
    40  however that, prior to furnishing any return or report, the commissioner
    41  shall redact any information the disclosure of which, in the judgment of
    42  the commissioner, would violate state or federal law or would constitute
    43  an unwarranted invasion of personal privacy,  such  as  social  security
    44  numbers, account numbers and residential address information.
    45    (b)  Such  permission  shall be granted only if the chairperson of the
    46  requesting committee certifies in writing that such returns  or  reports
    47  have  been requested for a specified and legitimate legislative purpose,
    48  the requesting committee has made a written request to the United States
    49  secretary of the treasury for related  federal  returns  or  reports  or
    50  return or report information, pursuant to 26 U.S.C. Section 6103(f), and
    51  such  returns  or  reports will be inspected and/or submitted to another
    52  committee, to the United States House  of  Representatives,  or  to  the
    53  United  States  Senate  in a manner consistent with the requirements and
    54  procedures established in 26 U.S.C. Section 6103(f).
    55    § 7. Section 491 of the tax law is amended by adding a new subdivision
    56  1-a to read as follows:

        S. 5072--A                          4
     1    1-a. Cooperation with investigations  by  certain  committees  of  the
     2  United  States  Congress. (a) Notwithstanding the provisions of subdivi-
     3  sion one of this section, upon written request from the  chairperson  of
     4  the  committee on ways and means of the United States House of Represen-
     5  tatives,  the  chairperson  of  the  committee  on finance of the United
     6  States Senate, or the chairperson of the joint committee on taxation  of
     7  the  United States Congress, the commissioner shall furnish such commit-
     8  tee with any returns or reports filed under this  article  specified  in
     9  such  request;  provided however that, prior to furnishing any return or
    10  report, the commissioner shall redact any information the disclosure  of
    11  which,  in  the  judgment  of  the  commissioner, would violate state or
    12  federal law or would constitute  an  unwarranted  invasion  of  personal
    13  privacy,  such  as social security numbers, account numbers and residen-
    14  tial address information.
    15    (b) Such permission shall be granted only if the  chairperson  of  the
    16  requesting  committee  certifies in writing that such returns or reports
    17  have been requested for a specified and legitimate legislative  purpose,
    18  the requesting committee has made a written request to the United States
    19  secretary  of  the  treasury  for  related federal reports or returns or
    20  report or return information, pursuant to 26 U.S.C.    Section  6103(f),
    21  and such returns or reports will be inspected and/or submitted to anoth-
    22  er  committee,  to the United States House of Representatives, or to the
    23  United States Senate in a manner consistent with  the  requirements  and
    24  procedures established in 26 U.S.C. Section 6103(f).
    25    § 8. Section 499 of the tax law is amended by adding a new subdivision
    26  (a-1) to read as follows:
    27    (a-1)  Cooperation  with  investigations  by certain committees of the
    28  United States Congress. (1) Notwithstanding the provisions  of  subdivi-
    29  sion  (a)  of this section, upon written request from the chairperson of
    30  the committee on ways and means of the United States House of  Represen-
    31  tatives,  the  chairperson  of  the  committee  on finance of the United
    32  States Senate, or the chairperson of the joint committee on taxation  of
    33  the  United States Congress, the commissioner shall furnish such commit-
    34  tee with any returns or reports filed under this  article  specified  in
    35  such  request;  provided however that, prior to furnishing any return or
    36  report, the commissioner shall redact any information the disclosure  of
    37  which,  in  the  judgment  of  the  commissioner, would violate state or
    38  federal law or would constitute  an  unwarranted  invasion  of  personal
    39  privacy,  such  as social security numbers, account numbers and residen-
    40  tial address information.
    41    (2) Such permission shall be granted only if the  chairperson  of  the
    42  requesting  committee  certifies in writing that such returns or reports
    43  have been requested for a specified and legitimate legislative  purpose,
    44  the requesting committee has made a written request to the United States
    45  secretary  of  the  treasury  for  related federal reports or returns or
    46  report or return information, pursuant to 26 U.S.C.    Section  6103(f),
    47  and such returns or reports will be inspected and/or submitted to anoth-
    48  er  committee,  to the United States House of Representatives, or to the
    49  United States Senate in a manner consistent with  the  requirements  and
    50  procedures established in 26 U.S.C. Section 6103(f).
    51    § 9. Section 514 of the tax law is amended by adding a new subdivision
    52  6 to read as follows:
    53    6.  (a)  Notwithstanding  the  provisions  of  subdivision one of this
    54  section, upon written request from the chairperson of the  committee  on
    55  ways and means of the United States House of Representatives, the chair-
    56  person  of  the committee on finance of the United States Senate, or the

        S. 5072--A                          5
     1  chairperson of the joint committee on  taxation  of  the  United  States
     2  Congress, the commissioner shall furnish such committee with any returns
     3  or  reports filed under this article specified in such request; provided
     4  however that, prior to furnishing any return or report, the commissioner
     5  shall redact any information the disclosure of which, in the judgment of
     6  the commissioner, would violate state or federal law or would constitute
     7  an  unwarranted  invasion  of  personal privacy, such as social security
     8  numbers, account numbers and residential address information.
     9    (b) Such permission shall be granted only if the  chairperson  of  the
    10  requesting  committee  certifies in writing that such returns or reports
    11  have been requested for a specified and legitimate legislative  purpose,
    12  the requesting committee has made a written request to the United States
    13  secretary  of  the  treasury  for  related federal returns or reports or
    14  return or report information, pursuant to 26 U.S.C.    Section  6103(f),
    15  and such returns or reports will be inspected and/or submitted to anoth-
    16  er  committee,  to the United States House of Representatives, or to the
    17  United States Senate in a manner consistent with  the  requirements  and
    18  procedures established in 26 U.S.C. Section 6103(f).
    19    § 10. Section 994 of the tax law is amended by adding a new subsection
    20  (b-1) to read as follows:
    21    (b-1)  Cooperation  with  investigations  by certain committees of the
    22  United States Congress. (1) Notwithstanding the provisions of subsection
    23  (a) of this section, upon written request from the  chairperson  of  the
    24  committee  on  ways  and  means  of the United States House of Represen-
    25  tatives, the chairperson of the  committee  on  finance  of  the  United
    26  States  Senate, or the chairperson of the joint committee on taxation of
    27  the United States Congress, the commissioner shall furnish such  commit-
    28  tee  with  any  reports or returns filed under this article specified in
    29  such request; provided however that, prior to furnishing any  report  or
    30  return,  the commissioner shall redact any information the disclosure of
    31  which, in the judgment of  the  commissioner,  would  violate  state  or
    32  federal  law  or  would  constitute  an unwarranted invasion of personal
    33  privacy, such as social security numbers, account numbers  and  residen-
    34  tial address information.
    35    (2)  Such  permission  shall be granted only if the chairperson of the
    36  requesting committee certifies in writing that such reports  or  returns
    37  have  been requested for a specified and legitimate legislative purpose,
    38  the requesting committee has made a written request to the United States
    39  secretary of the treasury for related  federal  reports  or  returns  or
    40  report  or  return  information, pursuant to 26 U.S.C.  Section 6103(f),
    41  and such reports or returns will be inspected and/or submitted to anoth-
    42  er committee, to the United States House of Representatives, or  to  the
    43  United  States  Senate  in a manner consistent with the requirements and
    44  procedures established in 26 U.S.C. Section 6103(f).
    45    § 11. Section 1146 of the tax law is amended by adding a new  subdivi-
    46  sion (h) to read as follows:
    47    (h)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
    48  section, upon written request from the chairperson of the  committee  on
    49  ways and means of the United States House of Representatives, the chair-
    50  person  of  the committee on finance of the United States Senate, or the
    51  chairperson of the joint committee on  taxation  of  the  United  States
    52  Congress, the commissioner shall furnish such committee with any returns
    53  or  reports filed under this article specified in such request; provided
    54  however that, prior to furnishing any return or report, the commissioner
    55  shall redact any information the disclosure of which, in the judgment of
    56  the commissioner, would violate state or federal law or would constitute

        S. 5072--A                          6
     1  an unwarranted invasion of personal privacy,  such  as  social  security
     2  numbers, account numbers and residential address information.
     3    (2)  Such  permission  shall be granted only if the chairperson of the
     4  requesting committee certifies in writing that such returns  or  reports
     5  have  been requested for a specified and legitimate legislative purpose,
     6  the requesting committee has made a written request to the United States
     7  secretary of the treasury for related  federal  returns  or  reports  or
     8  return  or  report  information, pursuant to 26 U.S.C.  Section 6103(f),
     9  and such returns or reports will be inspected and/or submitted to anoth-
    10  er committee, to the United States House of Representatives, or  to  the
    11  United  States  Senate  in a manner consistent with the requirements and
    12  procedures established in 26 U.S.C. Section 6103(f).
    13    § 12. Section 1287 of the tax law is amended by adding a new  subdivi-
    14  sion (g) to read as follows:
    15    (g)  (1)  Notwithstanding  the  provisions  of subdivision (a) of this
    16  section, upon written request from the chairperson of the  committee  on
    17  ways and means of the United States House of Representatives, the chair-
    18  person  of  the committee on finance of the United States Senate, or the
    19  chairperson of the joint committee on  taxation  of  the  United  States
    20  Congress, the commissioner shall furnish such committee with any returns
    21  filed  under  this  article  specified in such request; provided however
    22  that, prior to furnishing any return, the commissioner shall redact  any
    23  information  the disclosure of which, in the judgment of the commission-
    24  er, would violate state or federal law or  would  constitute  an  unwar-
    25  ranted  invasion  of  personal privacy, such as social security numbers,
    26  account numbers and residential address information.
    27    (2) Such permission shall be granted only if the  chairperson  of  the
    28  requesting  committee  certifies  in writing that such returns have been
    29  requested for  a  specified  and  legitimate  legislative  purpose,  the
    30  requesting  committee  has  made  a written request to the United States
    31  secretary of the treasury for related  federal  returns  or  reports  or
    32  return  or  report  information, pursuant to 26 U.S.C.  Section 6103(f),
    33  and such returns will be inspected and/or submitted to  another  commit-
    34  tee,  to  the  United  States House of Representatives, or to the United
    35  States Senate in a manner consistent with the  requirements  and  proce-
    36  dures established in 26 U.S.C. Section 6103(f).
    37    §  13. Section 1296 of the tax law is amended by adding a new subdivi-
    38  sion (f) to read as follows:
    39    (f) (1) Notwithstanding the provisions  of  subdivision  (a)  of  this
    40  section,  upon  written request from the chairperson of the committee on
    41  ways and means of the United States House of Representatives, the chair-
    42  person of the committee on finance of the United States Senate,  or  the
    43  chairperson  of  the  joint  committee  on taxation of the United States
    44  Congress, the commissioner shall furnish such committee with any returns
    45  or reports filed under this article specified in such request;  provided
    46  however that, prior to furnishing any return or report, the commissioner
    47  shall redact any information the disclosure of which, in the judgment of
    48  the commissioner, would violate state or federal law or would constitute
    49  an  unwarranted  invasion  of  personal privacy, such as social security
    50  numbers, account numbers and residential address information.
    51    (2) Such permission shall be granted only if the  chairperson  of  the
    52  requesting  committee  certifies in writing that such returns or reports
    53  have been requested for a specified and legitimate legislative  purpose,
    54  the requesting committee has made a written request to the United States
    55  secretary  of  the  treasury  for  related federal returns or reports or
    56  return or report information, pursuant to 26 U.S.C.    Section  6103(f),

        S. 5072--A                          7
     1  and such returns or reports will be inspected and/or submitted to anoth-
     2  er  committee,  to the United States House of Representatives, or to the
     3  United States Senate in a manner consistent with  the  requirements  and
     4  procedures established in 26 U.S.C. Section 6103(f).
     5    §  14. Section 1299-f of the tax law is amended by adding a new subdi-
     6  vision (d) to read as follows:
     7    (d) (1) Notwithstanding the provisions  of  subdivision  (a)  of  this
     8  section,  upon  written request from the chairperson of the committee on
     9  ways and means of the United States House of Representatives, the chair-
    10  person of the committee on finance of the United States Senate,  or  the
    11  chairperson  of  the  joint  committee  on taxation of the United States
    12  Congress, the commissioner shall furnish such committee with any returns
    13  filed under this article specified in  such  request;  provided  however
    14  that,  prior to furnishing any return, the commissioner shall redact any
    15  information the disclosure of which, in the judgment of the  commission-
    16  er,  would  violate  state  or federal law or would constitute an unwar-
    17  ranted invasion of personal privacy, such as  social  security  numbers,
    18  account numbers and residential address information.
    19    (2)  Such  permission  shall be granted only if the chairperson of the
    20  requesting committee certifies in writing that such  returns  have  been
    21  requested  for  a  specified  and  legitimate  legislative  purpose, the
    22  requesting committee has made a written request  to  the  United  States
    23  secretary  of  the  treasury  for  related federal returns or reports or
    24  return or report information, pursuant to 26 U.S.C. Section 6103(f), and
    25  such returns will be inspected and/or submitted to another committee, to
    26  the United States House of Representatives,  or  to  the  United  States
    27  Senate  in  a  manner  consistent  with  the requirements and procedures
    28  established in 26 U.S.C. Section 6103(f).
    29    § 15. Section 1418 of the tax law is amended by adding a new  subdivi-
    30  sion (i) to read as follows:
    31    (i)  (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 returns
    37  filed  under  this  article  specified in such request; provided however
    38  that, prior to furnishing any return, the commissioner shall redact  any
    39  information  the disclosure of which, in the judgment of the commission-
    40  er, would violate state or federal law or  would  constitute  an  unwar-
    41  ranted  invasion  of  personal privacy, such as social security numbers,
    42  account numbers and residential address information.
    43    (2) Such permission shall be granted only if the  chairperson  of  the
    44  requesting  committee  certifies  in writing that such returns have been
    45  requested for  a  specified  and  legitimate  legislative  purpose,  the
    46  requesting  committee  has  made  a written request to the United States
    47  secretary of the treasury for related federal returns or return informa-
    48  tion, pursuant to 26 U.S.C. Section 6103(f), and such  returns  will  be
    49  inspected  and/or  submitted  to another committee, to the United States
    50  House of Representatives, or to the United States  Senate  in  a  manner
    51  consistent with the requirements and procedures established in 26 U.S.C.
    52  Section 6103(f).
    53    §  16. Section 1518 of the tax law is amended by adding a new subdivi-
    54  sion (h) to read as follows:
    55    (h) (1) Notwithstanding the provisions  of  subdivision  (a)  of  this
    56  section,  upon  written request from the chairperson of the committee on

        S. 5072--A                          8
     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 returns
     5  filed  under  this  article  specified in such request; provided however
     6  that, prior to furnishing any return, the commissioner shall redact  any
     7  information  the disclosure of which, in the judgment of the commission-
     8  er, would violate state or federal law or  would  constitute  an  unwar-
     9  ranted  invasion  of  personal privacy, such as social security numbers,
    10  account numbers and residential address information.
    11    (2) Such permission shall be granted only if the  chairperson  of  the
    12  requesting  committee  certifies  in writing that such returns have been
    13  requested for  a  specified  and  legitimate  legislative  purpose,  the
    14  requesting  committee  has  made  a written request to the United States
    15  secretary of the treasury for related federal returns or return informa-
    16  tion, pursuant to 26 U.S.C. Section 6103(f), and such  returns  will  be
    17  inspected  and/or  submitted  to another committee, to the United States
    18  House of Representatives, or to the United States  Senate  in  a  manner
    19  consistent with the requirements and procedures established in 26 U.S.C.
    20  Section 6103(f).
    21    §  17. Section 1555 of the tax law is amended by adding a new subdivi-
    22  sion (f) to read as follows:
    23    (f) (1) Notwithstanding the provisions  of  subdivision  (a)  of  this
    24  section,  upon  written request from the chairperson of the committee on
    25  ways and means of the United States House of Representatives, the chair-
    26  person of the committee on finance of the United States Senate,  or  the
    27  chairperson  of  the  joint  committee  on taxation of the United States
    28  Congress, the commissioner shall furnish such committee with any returns
    29  filed under this article specified in  such  request;  provided  however
    30  that,  prior to furnishing any return, the commissioner shall redact any
    31  information the disclosure of which, in the judgment of the  commission-
    32  er,  would  violate  state  or federal law or would constitute an unwar-
    33  ranted invasion of personal privacy, such as  social  security  numbers,
    34  account numbers and residential address information.
    35    (2)  Such  permission  shall be granted only if the chairperson of the
    36  requesting committee certifies in writing that such  returns  have  been
    37  requested  for  a  specified  and  legitimate  legislative  purpose, the
    38  requesting committee has made a written request  to  the  United  States
    39  secretary of the treasury for related federal returns or return informa-
    40  tion,  pursuant  to  26 U.S.C. Section 6103(f), and such returns will be
    41  inspected and/or submitted to another committee, to  the  United  States
    42  House  of  Representatives,  or  to the United States Senate in a manner
    43  consistent with the requirements and procedures established in 26 U.S.C.
    44  Section 6103(f).
    45    § 18. Section 11-1797 of the administrative code of the  city  of  New
    46  York is amended by adding a new subdivision (m) to read as follows:
    47    (m)  (1)  Notwithstanding  the  provisions  of subdivision (e) of this
    48  section, upon written request from the chairperson of the  committee  on
    49  ways and means of the United States House of Representatives, the chair-
    50  person  of  the committee on finance of the United States Senate, or the
    51  chairperson of the joint committee on  taxation  of  the  United  States
    52  Congress,  the  commissioner  of taxation and finance shall furnish such
    53  committee with any returns filed under this article  specified  in  such
    54  request;  provided  however  that,  prior  to furnishing any return, the
    55  commissioner shall redact any information the disclosure  of  which,  in
    56  the  judgment of the commissioner, would violate state or federal law or

        S. 5072--A                          9
     1  would constitute an unwarranted invasion of personal  privacy,  such  as
     2  social  security numbers, account numbers and residential address infor-
     3  mation.
     4    (2)  Such  permission  shall be granted only if the chairperson of the
     5  requesting committee certifies in writing that such  returns  have  been
     6  requested  for  a  specified  and  legitimate  legislative  purpose, the
     7  requesting committee has made a written request  to  the  United  States
     8  secretary  of  the  treasury  for  related federal reports or returns or
     9  report or return information, pursuant to 26 U.S.C.    Section  6103(f),
    10  and  such  returns will be inspected and/or submitted to another commit-
    11  tee, to the United States House of Representatives,  or  to  the  United
    12  States  Senate  in  a manner consistent with the requirements and proce-
    13  dures established in 26 U.S.C. Section 6103(f).
    14    § 19. This act shall take effect immediately; provided, however, that:
    15    (a) the amendments to section 491 of the tax law made by section seven
    16  of this act shall not affect the repeal of such  section  and  shall  be
    17  deemed to be repealed therewith; and
    18    (b) the amendments to section 499 of the tax law made by section eight
    19  of this act shall take effect on the same date and in the same manner as
    20  section 1 of part XX of chapter 59 of the laws of 2019 takes effect.
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