Bill Text: NY S05319 | 2011-2012 | General Assembly | Introduced

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Bill Title: Requires the use of identification numbers for filing tax documents; provides that individuals must go into a tax preparer's office one time and must show identification to retrieve their permanent number.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-02-01 - PRINT NUMBER 5319A [S05319 Detail]

Download: New_York-2011-S05319-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5319
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      May 5, 2011
                                      ___________
       Introduced  by  Sen.  ADAMS  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       AN ACT to amend the tax law, in relation to requiring the use  of  iden-
         tification numbers for filing tax documents
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The tax law is amended by adding a new section 29-a to read
    2  as follows:
    3    S 29-A. ELECTRONIC FILING OF AUTHORIZED TAX DOCUMENTS;  IDENTIFICATION
    4  NUMBER. 1. ON AND AFTER JANUARY FIRST, TWO THOUSAND TWELVE, ANY INDIVID-
    5  UAL  WHO ELECTRONICALLY FILES AN AUTHORIZED TAX DOCUMENT SHALL, PRIOR TO
    6  FILING SUCH DOCUMENT, OBTAIN AN IDENTIFICATION NUMBER TO USE WHEN FILING
    7  SUCH DOCUMENT. SUCH IDENTIFICATION NUMBER SHALL BE MADE AVAILABLE AT ALL
    8  OFFICES AT WHICH PROFESSIONAL TAX PREPARERS PREPARE TAXES AND  FROM  THE
    9  DEPARTMENT.    INDIVIDUALS  WHO ELECTRONICALLY FILE AUTHORIZED TAX DOCU-
   10  MENTS ARE REQUIRED TO RETRIEVE THEIR IDENTIFICATION NUMBER IN PERSON AND
   11  SHALL SHOW GOVERNMENT ISSUED  IDENTIFICATION  TO  THE  PROFESSIONAL  TAX
   12  PREPARER  TO RECEIVE SUCH NUMBER. IDENTIFICATION NUMBERS SHALL BE PERMA-
   13  NENT AND SHALL BE USED FOR ALL TAX FILINGS.  THE  INDIVIDUAL  NEED  ONLY
   14  APPEAR  ONE TIME TO RECEIVE THEIR IDENTIFICATION NUMBER.  THE DEPARTMENT
   15  IS HEREBY AUTHORIZED AND DIRECTED TO PROMULGATE  RULES  AND  REGULATIONS
   16  NECESSARY  TO  CARRY  OUT THE PROVISIONS OF THIS SECTION, AS WELL AS THE
   17  MANNER AND FORM IN WHICH APPLICATION  FOR  SUCH  IDENTIFICATION  NUMBERS
   18  SHALL  BE  MADE.  FOR PURPOSES OF THIS SECTION, THE TERM "AUTHORIZED TAX
   19  DOCUMENT" SHALL HAVE THE SAME MEANING AS SET FORTH IN PARAGRAPH  ONE  OF
   20  SUBDIVISION (A) OF SECTION TWENTY-NINE OF THIS ARTICLE.
   21    S  2.  This  act shall take effect January 1, 2012; provided, however,
   22  that effective immediately, the addition, amendment and/or repeal of any
   23  rule or regulation necessary for the implementation of this act  on  its
   24  effective  date is authorized to be made and completed on or before such
   25  date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11257-02-1