senate Bill S5319

Amended

Requires the use of identification numbers for filing tax documents

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 05 / May / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 01 / Feb / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 01 / Feb / 2012
    • PRINT NUMBER 5319A

Summary

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.

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Bill Details

Versions:
S5319
S5319A
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add ยง29-a, Tax L

Sponsor Memo

BILL NUMBER:S5319

TITLE OF BILL:
An act
to amend the tax law, in relation to requiring the use of identification
numbers for filing tax documents

PURPOSE OF BILL:
To assist in the prevention of identity theft of individuals who
electronically file their taxes.

SUMMARY OF PROVISIONS OF BILL:
Adds a new section 29-a to the tax law, which requires any individual
who electronically files an authorized tax document to obtain an
identification number to use when filing such document. In order to
obtain such number, the individual would be required to appear one
time in person at the professional tax preparer and show government
issued identification.

JUSTIFICATION:
Tax related identity theft is a new and growing form of identity
theft. Identity thieves have stolen millions of dollars by filing
fraudulent returns with names and personal information belonging to
other people.
During a four year period, tax return related ID theft more than
tripled - rising from 11,010 complaints in 2005 to 33,774 complaints
in 2009, and that number continues to rise.

According to the IRS, last year 99 million taxpayers filled their
returns electronically. As this number continues to increase,
additional safeguards are needed to protect these filers from fraud
by hackers who have accessed their social security numbers and W-2
information.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.

EFFECTIVE DATE:
This act shall take effect January 1, 2012; provided, however, that
effective immediately, the addition, amendment and/or repeal of any
rule or regulation necessary for the implementation of this act on
its effective date is authorized to be made and completed on or
before such date.

view bill text
                    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:

  Section 1. The tax law is amended by adding a new section 29-a to read
as follows:
  S 29-A. ELECTRONIC FILING OF AUTHORIZED TAX DOCUMENTS;  IDENTIFICATION
NUMBER. 1. ON AND AFTER JANUARY FIRST, TWO THOUSAND TWELVE, ANY INDIVID-
UAL  WHO ELECTRONICALLY FILES AN AUTHORIZED TAX DOCUMENT SHALL, PRIOR TO
FILING SUCH DOCUMENT, OBTAIN AN IDENTIFICATION NUMBER TO USE WHEN FILING
SUCH DOCUMENT. SUCH IDENTIFICATION NUMBER SHALL BE MADE AVAILABLE AT ALL
OFFICES AT WHICH PROFESSIONAL TAX PREPARERS PREPARE TAXES AND  FROM  THE
DEPARTMENT.    INDIVIDUALS  WHO ELECTRONICALLY FILE AUTHORIZED TAX DOCU-
MENTS ARE REQUIRED TO RETRIEVE THEIR IDENTIFICATION NUMBER IN PERSON AND
SHALL SHOW GOVERNMENT ISSUED  IDENTIFICATION  TO  THE  PROFESSIONAL  TAX
PREPARER  TO RECEIVE SUCH NUMBER. IDENTIFICATION NUMBERS SHALL BE PERMA-
NENT AND SHALL BE USED FOR ALL TAX FILINGS.  THE  INDIVIDUAL  NEED  ONLY
APPEAR  ONE TIME TO RECEIVE THEIR IDENTIFICATION NUMBER.  THE DEPARTMENT
IS HEREBY AUTHORIZED AND DIRECTED TO PROMULGATE  RULES  AND  REGULATIONS
NECESSARY  TO  CARRY  OUT THE PROVISIONS OF THIS SECTION, AS WELL AS THE
MANNER AND FORM IN WHICH APPLICATION  FOR  SUCH  IDENTIFICATION  NUMBERS
SHALL  BE  MADE.  FOR PURPOSES OF THIS SECTION, THE TERM "AUTHORIZED TAX
DOCUMENT" SHALL HAVE THE SAME MEANING AS SET FORTH IN PARAGRAPH  ONE  OF
SUBDIVISION (A) OF SECTION TWENTY-NINE OF THIS ARTICLE.
  S  2.  This  act shall take effect January 1, 2012; provided, however,
that effective immediately, the addition, amendment and/or repeal of any
rule or regulation necessary for the implementation of this act  on  its
effective  date is authorized to be made and completed on or before such
date.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11257-02-1

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