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Senate Bill S2423

2013-2014 Legislative Session

Requires the use of identification numbers for filing tax documents

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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2013-S2423 (ACTIVE) - Details

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

2013-S2423 (ACTIVE) - 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.

2013-S2423 (ACTIVE) - Sponsor Memo

2013-S2423 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2423

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

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 FOURTEEN, ANY INDI-
VIDUAL 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
DOCUMENTS 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 on the ninetieth day  after  it  shall
have  become  a  law; 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.

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