LBD00438-01-9
A. 1552 2
S 2. Subdivision 3 of section 23 of the social services law, as sepa-
rately amended by chapters 304 and 818 of the laws of 1990, is amended
to read as follows:
3. Information obtained by the [department] OFFICE OF TEMPORARY AND
DISABILITY ASSISTANCE from the wage reporting system operated by the
state department of taxation and finance shall be considered confiden-
tial and shall not be disclosed to persons or agencies other than those
considered entitled to such information when such disclosure is neces-
sary for the proper administration of programs of public assistance and
care or for the proper administration of the child support program
pursuant to title six-A of article three of this chapter, OR OF ELIGI-
BILITY ASSESSMENTS OF CHILDREN FOR FEDERAL PAYMENTS FOR FOSTER CARE AND
ADOPTION ASSISTANCE PURSUANT TO THE PROVISIONS OF TITLE IV-E OF THE
FEDERAL SOCIAL SECURITY ACT. For the purpose of this subdivision, any
disclosure made pursuant to subdivision one of this section shall be
considered necessary for the proper administration of programs of public
assistance and care, OR OF ELIGIBILITY ASSESSMENTS OF CHILDREN FOR
FEDERAL PAYMENTS FOR FOSTER CARE AND ADOPTION ASSISTANCE PURSUANT TO THE
PROVISIONS OF TITLE IV-E OF THE FEDERAL SOCIAL SECURITY ACT; and the
federal parent locator service shall be considered an agency entitled to
such information as is necessary for the proper administration of the
child support program pursuant to title six-A of article three of this
chapter.
S 3. Paragraph (a) of subdivision 3 of section 171-a of the tax law,
as amended by chapter 304 of the laws of 1990 and as designated by chap-
ter 818 of the laws of 1990, is amended to read as follows:
(a) Notwithstanding any law to the contrary, the commissioner [of
taxation and finance] shall maintain a cooperative agreement with the
state [department of social services] OFFICE OF TEMPORARY AND DISABILITY
ASSISTANCE, which agreement shall provide for the utilization of infor-
mation obtained pursuant to subdivision one [hereof] OF THIS SECTION,
for the purpose of verifying eligibility for and entitlement to amounts
of benefits under the social services law, locating absent parents or
other persons legally responsible for the support of applicants or
recipients of public assistance and care under the social services law
and persons legally responsible for the support of a recipient of
services under section one hundred eleven-g of the social services law
and, in appropriate cases, establishing support obligations pursuant to
the social services law and the family court act, AND FOR THE PURPOSE OF
DETERMINING THE ELIGIBILITY OF ANY CHILD IN THE CARE AND CUSTODY OR
CUSTODY AND GUARDIANSHIP OF A LOCAL COMMISSIONER OF SOCIAL SERVICES OR
OF THE OFFICE OF CHILDREN AND FAMILY SERVICES FOR FEDERAL PAYMENTS FOR
FOSTER CARE AND ADOPTION ASSISTANCE PURSUANT TO THE PROVISIONS OF TITLE
IV-E OF THE FEDERAL SOCIAL SECURITY ACT BY PROVIDING INFORMATION WITH
RESPECT TO THE PARENTS, THE STEPPARENTS, THE CHILD AND THE SIBLINGS OF
THE CHILD WHO WERE LIVING IN THE SAME HOUSEHOLD AS SUCH CHILD DURING THE
MONTH THAT THE COURT PROCEEDINGS LEADING TO THE CHILD'S REMOVAL FROM THE
HOUSEHOLD WERE INITIATED OR THE WRITTEN INSTRUMENT TRANSFERRING CARE AND
CUSTODY OF THE CHILD PURSUANT TO THE PROVISIONS OF SECTION THREE HUNDRED
FIFTY-EIGHT-A OF THE SOCIAL SERVICES LAW OR SECTION THREE HUNDRED EIGHT-
Y-FOUR-A OF THE SOCIAL SERVICES LAW WAS SIGNED, and for the purpose of
evaluating the effect on earnings of participation in employment or
training programs authorized pursuant to the social services law by
current recipients of public assistance and care and by former recipi-
ents of public assistance and care, such agreement shall further provide
to the degree required by federal law for the commissioner [of taxation
A. 1552 3
and finance] and the [social services department] OFFICE OF TEMPORARY
AND DISABILITY ASSISTANCE to provide information obtained pursuant to
subdivision one of this section to the federal social security adminis-
tration or to public agencies in other states which administer programs
under the food stamp act of nineteen hundred seventy-seven or title I,
II, IV-A, IV-D, X, XIV, XVI, or XIX of the federal social security act
and to take such other steps as may be required by section one thousand
one hundred thirty-seven of the social security act or federal regu-
lations promulgated thereunder.
S 4. Paragraph 3 of subsection (e) of section 697 of the tax law, as
separately amended by section 1 of part M of chapter 57 and section 45-f
of part C of chapter 58 of the laws of 2008, is amended to read as
follows:
(3) Nothing herein shall be construed to prohibit the department, its
officers or employees from furnishing information to the office of
temporary and disability assistance relating to the payment of the cred-
it for certain household and dependent care services necessary for gain-
ful employment under subsection (c) of section six hundred six of this
article and the earned income credit under subsection (d) of section six
hundred six of this article, or pursuant to a local law enacted by a
city having a population of one million or more pursuant to subsection
(f) of section thirteen hundred ten of this chapter, only to the extent
necessary to calculate qualified state expenditures under paragraph
seven of subdivision (a) of section four hundred nine of the federal
social security act or to document the proper expenditure of federal
temporary assistance for needy families funds under section four hundred
three of such act. The office of temporary and disability assistance may
redisclose such information to the United States department of health
and human services only to the extent necessary to calculate such quali-
fied state expenditures or to document the proper expenditure of such
federal temporary assistance for needy families funds. Nothing herein
shall be construed to prohibit the delivery by the commissioner to a
commissioner of jurors, appointed pursuant to section five hundred four
of the judiciary law, or, in counties within cities having a population
of one million or more, to the county clerk of such county, of a mailing
list of individuals to whom income tax forms are mailed by the commis-
sioner for the sole purpose of compiling a list of prospective jurors as
provided in article sixteen of the judiciary law. Provided, however,
such delivery shall only be made pursuant to an order of the chief
administrator of the courts, appointed pursuant to section two hundred
ten of the judiciary law. No such order may be issued unless such chief
administrator is satisfied that such mailing list is needed to compile a
proper list of prospective jurors for the county for which such order is
sought and that, in view of the responsibilities imposed by the various
laws of the state on the department, it is reasonable to require the
commissioner to furnish such list. Such order shall provide that such
list shall be used for the sole purpose of compiling a list of prospec-
tive jurors and that such commissioner of jurors, or such county clerk,
shall take all necessary steps to insure that the list is kept confiden-
tial and that there is no unauthorized use or disclosure of such list.
Furthermore, nothing herein shall be construed to prohibit the delivery
to a taxpayer or his or her duly authorized representative of a certi-
fied copy of any return or report filed in connection with his or her
tax or to prohibit the publication of statistics so classified as to
prevent the identification of particular reports or returns and the
items thereof, or the inspection by the attorney general or other legal
A. 1552 4
representatives of the state of the report or return of any taxpayer or
of any employer filed under section one hundred seventy-one-h of this
chapter, where such taxpayer or employer shall bring action to set aside
or review the tax based thereon, or against whom an action or proceeding
under this chapter or under this chapter and article eighteen of the
labor law has been recommended by the commissioner, the commissioner of
labor with respect to unemployment insurance matters, or the attorney
general or has been instituted, or the inspection of the reports or
returns required under this article by the comptroller or duly desig-
nated officer or employee of the state department of audit and control,
for purposes of the audit of a refund of any tax paid by a taxpayer
under this article, or the furnishing to the state department of labor
of unemployment insurance information obtained or derived from quarterly
combined withholding, wage reporting and unemployment insurance returns
required to be filed by employers pursuant to paragraph four of
subsection (a) of section six hundred seventy-four of this article, for
purposes of administration of such department's unemployment insurance
program, employment services program, federal and state employment and
training programs, employment statistics and labor market information
programs, worker protection programs, federal programs for which the
department has administrative responsibility or for other purposes
deemed appropriate by the commissioner of labor consistent with the
provisions of the labor law, and redisclosure of such information in
accordance with the provisions of sections five hundred thirty-six and
five hundred thirty-seven of the labor law or any other applicable law,
or the furnishing to the state office of temporary and disability
assistance of information obtained or derived from New York state
personal income tax returns as described in paragraph (b) of subdivision
two of section one hundred seventy-one-g of this chapter for the purpose
of reviewing support orders enforced pursuant to title six-A of article
three of the social services law to aid in the determination of whether
such orders should be adjusted, or the furnishing of information
obtained from the reports required to be submitted by employers regard-
ing newly hired or re-hired employees pursuant to section one hundred
seventy-one-h of this chapter to the state office of temporary and disa-
bility assistance, the state department of health, the state department
of labor and the workers' compensation board for purposes of adminis-
tration of the child support enforcement program, verification of indi-
viduals' eligibility for one or more of the programs specified in
subsection (b) of section eleven hundred thirty-seven of the federal
social security act and for other public assistance programs authorized
by state law, and administration of the state's employment security and
workers' compensation programs, and to the national directory of new
hires established pursuant to section four hundred fifty-three-A of the
federal social security act for the purposes specified in such section,
or the furnishing to the state office of temporary and disability
assistance of the amount of an overpayment of income tax and interest
thereon certified to the comptroller to be credited against past-due
support pursuant to section one hundred seventy-one-c of this chapter
and of the name and social security number of the taxpayer who made such
overpayment, or the disclosing to the commissioner of finance of the
city of New York, pursuant to section one hundred seventy-one-l of this
chapter, of the amount of an overpayment and interest thereon certified
to the comptroller to be credited against a city of New York tax warrant
judgment debt and of the name and social security number of the taxpayer
who made such overpayment, or the furnishing to the New York state high-
A. 1552 5
er education services corporation of the amount of an overpayment of
income tax and interest thereon certified to the comptroller to be cred-
ited against the amount of a default in repayment of any education loan
debt, including judgments, owed to the federal or New York state govern-
ment that is being collected by the New York state higher education
services corporation, and of the name and social security number of the
taxpayer who made such overpayment, or the furnishing to the state
department of health of the information required by paragraph (f) of
subdivision two and subdivision two-a of section two thousand five
hundred eleven of the public health law and by subdivision eight of
section three hundred sixty-six-a and paragraphs (b) and (d) of subdivi-
sion two of section three hundred sixty-nine-ee of the social services
law, or the furnishing to the state university of New York or the city
university of New York respectively or the attorney general on behalf of
such state or city university the amount of an overpayment of income tax
and interest thereon certified to the comptroller to be credited against
the amount of a default in repayment of a state university loan pursuant
to section one hundred seventy-one-e of this chapter and of the name and
social security number of the taxpayer who made such overpayment, or the
disclosing to a state agency, pursuant to section one hundred seventy-
one-f of this chapter, of the amount of an overpayment and interest
thereon certified to the comptroller to be credited against a past-due
legally enforceable debt owed to such agency and of the name and social
security number of the taxpayer who made such overpayment, or the
furnishing of employee and employer information obtained through the
wage reporting system, pursuant to section one hundred seventy-one-a of
this chapter, as added by chapter five hundred forty-five of the laws of
nineteen hundred seventy-eight, to the state office of temporary and
disability assistance, the department of health or to the state office
of the medicaid inspector general for the purpose of verifying eligibil-
ity for and entitlement to amounts of benefits under the social services
law or similar law of another jurisdiction, locating absent parents or
other persons legally responsible for the support of applicants for or
recipients of public assistance and care under the social services law
and persons legally responsible for the support of a recipient of
services under section one hundred eleven-g of the social services law
and, in appropriate cases, establishing support obligations pursuant to
the social services law and the family court act or similar provision of
law of another jurisdiction for the purpose of evaluating the effect on
earnings of participation in employment, training or other programs
designed to promote self-sufficiency authorized pursuant to the social
services law by current recipients of public assistance and care and by
former applicants and recipients of public assistance and care, (except
that with regard to former recipients, information which relates to a
particular former recipient shall be provided with client identifying
data deleted), TO THE STATE OFFICE OF TEMPORARY AND DISABILITY ASSIST-
ANCE FOR THE PURPOSE OF DETERMINING THE ELIGIBILITY OF ANY CHILD IN THE
CARE AND CUSTODY OR CUSTODY AND GUARDIANSHIP OF A LOCAL COMMISSIONER OF
SOCIAL SERVICES OR OF THE OFFICE OF CHILDREN AND FAMILY SERVICES FOR
FEDERAL PAYMENTS FOR FOSTER CARE AND ADOPTION ASSISTANCE PURSUANT TO THE
PROVISIONS OF TITLE IV-E OF THE FEDERAL SOCIAL SECURITY ACT BY PROVIDING
INFORMATION WITH RESPECT TO THE PARENTS, THE STEPPARENTS, THE CHILD AND
THE SIBLINGS OF THE CHILD WHO WERE LIVING IN THE SAME HOUSEHOLD AS SUCH
CHILD DURING THE MONTH THAT THE COURT PROCEEDINGS LEADING TO THE CHILD'S
REMOVAL FROM THE HOUSEHOLD WERE INITIATED, OR THE WRITTEN INSTRUMENT
TRANSFERRING CARE AND CUSTODY OF THE CHILD PURSUANT TO THE PROVISIONS OF
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SECTION THREE HUNDRED FIFTY-EIGHT-A OF THE SOCIAL SERVICES LAW OR
SECTION THREE HUNDRED EIGHTY-FOUR-A OF THE SOCIAL SERVICES LAW WAS
SIGNED, and to the state department of labor, or other individuals
designated by the commissioner of labor, for the purpose of the adminis-
tration of such department's unemployment insurance program, employment
services program, federal and state employment and training programs,
employment statistics and labor market information programs, worker
protection programs, federal programs for which the department has
administrative responsibility or for other purposes deemed appropriate
by the commissioner of labor consistent with the provisions of the labor
law, and redisclosure of such information in accordance with the
provisions of sections five hundred thirty-six and five hundred thirty-
seven of the labor law, or the furnishing of information, which is
obtained from the wage reporting system operated pursuant to section one
hundred seventy-one-a of this chapter, as added by chapter five hundred
forty-five of the laws of nineteen hundred seventy-eight, to the state
office of temporary and disability assistance so that it may furnish
such information to public agencies of other jurisdictions with which
the state office of temporary and disability assistance has an agreement
pursuant to paragraph (h) or (i) of subdivision three of section twenty
of the social services law, and to the state office of temporary and
disability assistance for the purpose of fulfilling obligations and
responsibilities otherwise incumbent upon the state department of labor,
under section one hundred twenty-four of the federal family support act
of nineteen hundred eighty-eight, by giving the federal parent locator
service, maintained by the federal department of health and human
services, prompt access to such information as required by such act, or
to the state department of health to verify eligibility under the child
health insurance plan pursuant to subdivisions two and two-a of section
two thousand five hundred eleven of the public health law, to verify
eligibility under the medical assistance and family health plus programs
pursuant to subdivision eight of section three hundred sixty-six-a and
paragraphs (b) and (d) of subdivision two of section three hundred
sixty-nine-ee of the social services law, and to verify eligibility for
the program for elderly pharmaceutical insurance coverage under title
three of article two of the elder law, or to the office of vocational
and educational services for individuals with disabilities of the educa-
tion department, the commission for the blind and visually handicapped
and any other state vocational rehabilitation agency, for purposes of
obtaining reimbursement from the federal social security administration
for expenditures made by such office, commission or agency on behalf of
disabled individuals who have achieved economic self-sufficiency or to
the higher education services corporation for the purpose of assisting
the corporation in default prevention and default collection of educa-
tion loan debt, including judgments, owed to the federal or New York
state government; provided, however, that such information shall be
limited to the names, social security numbers, home and/or business
addresses, and employer names of defaulted or delinquent student loan
borrowers.
Provided, however, that with respect to employee information the
office of temporary and disability assistance shall only be furnished
with the names, social security account numbers and gross wages of those
employees who are (A) applicants for or recipients of benefits under the
social services law, or similar provision of law of another jurisdiction
(pursuant to an agreement under subdivision three of section twenty of
the social services law) or, (B) absent parents or other persons legally
A. 1552 7
responsible for the support of applicants for or recipients of public
assistance and care under the social services law or similar provision
of law of another jurisdiction (pursuant to an agreement under subdivi-
sion three of section twenty of the social services law), or (C) persons
legally responsible for the support of a recipient of services under
section one hundred eleven-g of the social services law or similar
provision of law of another jurisdiction (pursuant to an agreement under
subdivision three of section twenty of the social services law), or (D)
employees about whom wage reporting system information is being
furnished to public agencies of other jurisdictions, with which the
state office of temporary and disability assistance has an agreement
pursuant to paragraph (h) or (i) of subdivision three of section twenty
of the social services law, or (E) employees about whom wage reporting
system information is being furnished to the federal parent locator
service, maintained by the federal department of health and human
services, for the purpose of enabling the state office of temporary and
disability assistance to fulfill obligations and responsibilities other-
wise incumbent upon the state department of labor, under section one
hundred twenty-four of the federal family support act of nineteen
hundred eighty-eight, and, only if, the office of temporary and disabil-
ity assistance certifies to the commissioner that such persons are such
applicants, recipients, absent parents or persons legally responsible
for support or persons about whom information has been requested by a
public agency of another jurisdiction or by the federal parent locator
service and further certifies that in the case of information requested
under agreements with other jurisdictions entered into pursuant to
subdivision three of section twenty of the social services law, that
such request is in compliance with any applicable federal law. Provided,
further, that where the office of temporary and disability assistance
requests employee information for the purpose of evaluating the effects
on earnings of participation in employment, training or other programs
designed to promote self-sufficiency authorized pursuant to the social
services law, the office of temporary and disability assistance shall
only be furnished with the quarterly gross wages (excluding any refer-
ence to the name, social security number or any other information which
could be used to identify any employee or the name or identification
number of any employer) paid to employees who are former applicants for
or recipients of public assistance and care and who are so certified to
the commissioner by the commissioner of the office of temporary and
disability assistance. Provided, further, that with respect to employee
information, the department of health shall only be furnished with the
information required pursuant to the provisions of paragraph (f) of
subdivision two and subdivision two-a of section two thousand five
hundred eleven of the public health law and subdivision eight of section
three hundred sixty-six-a and paragraphs (b) and (d) of subdivision two
of section three hundred sixty-nine-ee of the social services law, with
respect to those individuals whose eligibility under the child health
insurance plan, medical assistance program, and family health plus
program is to be determined pursuant to such provisions and with respect
to those members of any such individual's household whose income affects
such individual's eligibility and who are so certified to the commis-
sioner or by the department of health. Provided, further, that wage
reporting information shall be furnished to the office of vocational and
educational services for individuals with disabilities of the education
department, the commission for the blind and visually handicapped and
any other state vocational rehabilitation agency only if such office,
A. 1552 8
commission or agency, as applicable, certifies to the commissioner that
such information is necessary to obtain reimbursement from the federal
social security administration for expenditures made on behalf of disa-
bled individuals who have achieved self-sufficiency. Reports and returns
shall be preserved for three years and thereafter until the commissioner
orders them to be destroyed.
S 5. Section 697 of the tax law is amended by adding a new subsection
(o) to read as follows:
(O) EXCHANGE OF INFORMATION WITH THE STATE OFFICE OF TEMPORARY AND
DISABILITY ASSISTANCE. NOTWITHSTANDING ANY PROVISION OF LAW TO THE
CONTRARY, THE DEPARTMENT SHALL FURNISH TO THE STATE OFFICE OF TEMPORARY
AND DISABILITY ASSISTANCE, OR OTHER INDIVIDUALS DESIGNATED BY THE
COMMISSIONER OF SUCH OFFICE WHO ARE ENGAGED IN PURPOSES DEEMED APPROPRI-
ATE BY THE COMMISSIONER OF SUCH OFFICE CONSISTENT WITH THE PROVISIONS OF
THE SOCIAL SERVICES LAW AND THE FEDERAL SOCIAL SECURITY ACT, THE NAME,
SOCIAL SECURITY NUMBER AND WAGES OF INDIVIDUALS, AND THE NAME AND FEDER-
AL EMPLOYER IDENTIFICATION NUMBER OF EMPLOYERS CONTAINED WITHIN WITH-
HOLDING TAX INFORMATION REQUIRED FROM EMPLOYERS PURSUANT TO PART V OF
THIS ARTICLE FOR THE PURPOSE OF DETERMINING THE ELIGIBILITY OF ANY CHILD
IN THE CARE AND CUSTODY OR CUSTODY AND GUARDIANSHIP OF A LOCAL COMMIS-
SIONER OF SOCIAL SERVICES OR OF THE OFFICE OF CHILDREN AND FAMILY
SERVICES FOR FEDERAL PAYMENTS FOR FOSTER CARE AND ADOPTION ASSISTANCE
PURSUANT TO THE PROVISIONS OF TITLE IV-E OF THE FEDERAL SOCIAL SECURITY
ACT BY PROVIDING INFORMATION WITH RESPECT TO THE PARENTS, THE STEPPAR-
ENTS, THE CHILD AND THE SIBLINGS OF THE CHILD WHO WERE LIVING IN THE
SAME HOUSEHOLD AS SUCH CHILD DURING THE MONTH THAT THE COURT PROCEEDINGS
LEADING TO THE CHILD'S REMOVAL FROM THE HOUSEHOLD WERE INITIATED, OR THE
WRITTEN INSTRUMENT TRANSFERRING CARE AND CUSTODY OF THE CHILD PURSUANT
TO THE PROVISIONS OF SECTION THREE HUNDRED FIFTY-EIGHT-A OF THE SOCIAL
SERVICES LAW OR SECTION THREE HUNDRED EIGHTY-FOUR-A OF THE SOCIAL
SERVICES LAW WAS SIGNED.
S 6. This act shall take effect July 1, 2009.