The New York State Senate

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

                                 7462--A

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             April 26, 2017
                               ___________

Introduced  by  M. of A. BUCHWALD, FAHY, PAULIN, CRESPO, PERRY, BARRETT,
  SIMON, ABINANTI, CARROLL, TITONE, PICHARDO, MAYER,  GOTTFRIED,  QUART,
  BRINDISI,  RODRIGUEZ,  ORTIZ,  ROSENTHAL, D'URSO, LAVINE, JEAN-PIERRE,
  SEPULVEDA, JAFFEE, MOSLEY, DE LA ROSA, HUNTER, WOERNER, COLTON,  BARN-
  WELL,  NIOU,  CUSICK,  O'DONNELL, LIFTON, ARROYO, STECK, JOYNER, RYAN,
  SEAWRIGHT, RAIA,  GLICK,  DINOWITZ,  WALLACE,  LENTOL,  COOK,  HOOPER,
  BICHOTTE, TITUS, GALEF, PHEFFER AMATO, VANEL, SIMOTAS, RIVERA, SKARTA-
  DOS,  KEARNS,  WILLIAMS, BARRON, KIM, WRIGHT, WALKER, HARRIS, RICHARD-
  SON, STIRPE, DAVILA, MAGEE, CAHILL, THIELE, RAMOS, JENNE, ENGLEBRIGHT,
  AUBRY,  HYNDMAN,  CYMBROWITZ,  DenDEKKER,  GJONAJ,  ABBATE,   BRONSON,
  FARRELL  --  Multi-Sponsored  by -- M.  of A. LUPARDO -- read once and
  referred to the Committee on Ways and Means --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee

AN ACT to amend the tax law, in relation to requiring the disclosure  of
  tax returns by statewide elected public officials including the presi-
  dent of the United States

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 697 of the tax law  is  amended  by  adding  a  new
subsection (p) to read as follows:
  (P)  DISCLOSURE  OF  CERTAIN  ELECTED OFFICIALS' TAX INFORMATION.--(1)
NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (E) OF  THIS  SECTION,  THE
COMMISSIONER SHALL POST ON THE DEPARTMENT'S WEBSITE:
  (A) A STATEMENT DISCLOSING WHETHER THE PRESIDENT OF THE UNITED STATES,
THE VICE PRESIDENT OF THE UNITED STATES, A UNITED STATES SENATOR REPRES-
ENTING  NEW  YORK STATE OR A STATEWIDE ELECTED OFFICIAL, AS THAT TERM IS
DEFINED IN SECTION SEVENTY-THREE OF THE PUBLIC OFFICERS LAW,  HAS  FILED
NEW YORK STATE INCOME TAX RETURNS PURSUANT TO THIS ARTICLE IN ANY OF THE
IMMEDIATELY  PRECEDING  FIVE  TAXABLE  YEARS.  WITH RESPECT TO EACH SUCH
RETURN, THE COMMISSIONER SHALL INCLUDE IN SUCH STATEMENT  THE  FOLLOWING

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

                                                           LBD11072-10-7

A. 7462--A                          2

INFORMATION  AS  REPORTED  ON  THE  RETURN:  (I) NEW YORK ADJUSTED GROSS
INCOME, (II) ANY STANDARD DEDUCTION OR ITEMIZED  DEDUCTIONS  CLAIMED  ON
THE  RETURN,  (III) TAXABLE INCOME, (IV) TOTAL NEW YORK STATE TAXES DUE,
(V)  TOTAL  NEW YORK CITY AND YONKERS TAXES, SURCHARGES AND METROPOLITAN
COMMUTER TRANSPORTATION MOBILITY TAXES DUE, (VI)  SALES  OR  USE  TAXES,
(VII)  ANY PAYMENTS AND REFUNDABLE CREDITS, (VIII) TOTAL NEW YORK STATE,
NEW YORK CITY AND YONKERS  TAXES  WITHHELD,  (IX)  TOTAL  ESTIMATED  TAX
PAYMENTS,  (X)  WHETHER  THE TAXPAYER CLAIMED A REFUND WITH SUCH RETURN,
AND IF SO THE AMOUNT OF SUCH REFUND, (XI) WHETHER THE TAXPAYER  REPORTED
ANY  AMOUNT  OWED,  AND  IF  SO THE AMOUNT OWED, (XII) ANY ESTIMATED TAX
PENALTY, AND (XIII) ANY OTHER PENALTIES AND INTEREST.
  (B) COPIES OF ALL NEW YORK STATE  INCOME  TAX  RETURNS  FILED  TO  THE
DEPARTMENT  PURSUANT  TO  THIS  ARTICLE  BY  THE PRESIDENT OF THE UNITED
STATES, THE VICE PRESIDENT OF THE UNITED STATES, A UNITED STATES SENATOR
REPRESENTING NEW YORK STATE OR A STATEWIDE ELECTED OFFICIAL WITH RESPECT
TO EACH OF THE IMMEDIATELY PRECEDING FIVE TAXABLE YEARS, PROVIDED HOWEV-
ER THAT THE FOLLOWING INFORMATION SHALL BE REDACTED PRIOR TO SUCH COPIES
BEING POSTED ON THE DEPARTMENT'S  WEBSITE:  (I)  THE  TAXPAYER'S  SOCIAL
SECURITY  NUMBER,  (II)  THE  SOCIAL  SECURITY  NUMBER OF THE TAXPAYER'S
SPOUSE AND ANY INDIVIDUALS CLAIMED AS DEPENDENTS ON  THE  RETURN,  (III)
ANY  ACCOUNT  NUMBER REPORTED ON THE RETURN, (IV) ANY TAXPAYER ADDRESSES
ON THE RETURN, AND (V) ANY ADDITIONAL INFORMATION  IF  THE  COMMISSIONER
DETERMINES  THAT THE DISCLOSURE OF SUCH INFORMATION WILL VIOLATE FEDERAL
LAW.
  (C) THE COMMISSIONER SHALL MAKE THE FIRST SUCH  POSTINGS  REQUIRED  BY
THIS  PARAGRAPH  NO  LATER  THAN THIRTY DAYS AFTER THE EFFECTIVE DATE OF
THIS SUBSECTION, AND SUBSEQUENT POSTINGS NO LATER THAN THIRTY DAYS AFTER
THE PRESIDENT OF THE UNITED STATES, THE VICE  PRESIDENT  OF  THE  UNITED
STATES,  A UNITED STATES SENATOR REPRESENTING NEW YORK STATE OR A STATE-
WIDE ELECTED OFFICIAL TAKES HIS OR HER OATH OF OFFICE.
  (D) STATEMENTS AND STATE INCOME TAX RETURNS POSTED ON THE DEPARTMENT'S
WEBSITE PURSUANT TO  THIS  PARAGRAPH  SHALL  REMAIN  POSTED  UNTIL  SUCH
ELECTED OFFICIAL LEAVES OFFICE.
  (2)  NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (E) OF THIS SECTION,
THE COMMISSIONER SHALL, ON AN ANNUAL BASIS AS HEREINAFTER PROVIDED, POST
ON THE DEPARTMENT'S WEBSITE:
  (A) A STATEMENT DISCLOSING WHETHER THE PRESIDENT OF THE UNITED STATES,
THE VICE PRESIDENT OF THE UNITED STATES, A UNITED STATES SENATOR REPRES-
ENTING NEW YORK STATE OR A STATEWIDE ELECTED OFFICIAL, AS THAT  TERM  IS
DEFINED  IN  SECTION SEVENTY-THREE OF THE PUBLIC OFFICERS LAW, HAS FILED
NEW YORK STATE INCOME TAX RETURNS PURSUANT TO THIS ARTICLE ON  OR  AFTER
THE EFFECTIVE DATE OF THIS SUBSECTION. WITH RESPECT TO EACH SUCH RETURN,
THE  COMMISSIONER SHALL INCLUDE IN SUCH STATEMENT THE FOLLOWING INFORMA-
TION AS REPORTED ON THE RETURN: (I) NEW YORK ADJUSTED GROSS INCOME, (II)
ANY STANDARD DEDUCTION OR ITEMIZED DEDUCTIONS  CLAIMED  ON  THE  RETURN,
(III) TAXABLE INCOME, (IV) TOTAL NEW YORK STATE TAXES DUE, (V) TOTAL NEW
YORK CITY AND YONKERS TAXES, SURCHARGES AND METROPOLITAN COMMUTER TRANS-
PORTATION  MOBILITY  TAXES  DUE,  (VI)  SALES  OR  USE  TAXES, (VII) ANY
PAYMENTS AND REFUNDABLE CREDITS, (VIII) TOTAL NEW YORK STATE,  NEW  YORK
CITY  AND YONKERS TAXES WITHHELD, (IX) TOTAL ESTIMATED TAX PAYMENTS, (X)
WHETHER THE TAXPAYER CLAIMED A REFUND WITH SUCH RETURN, AND  IF  SO  THE
AMOUNT  OF  SUCH  REFUND,  (XI) WHETHER THE TAXPAYER REPORTED ANY AMOUNT
OWED, AND IF SO THE AMOUNT OWED, (XII) ANY ESTIMATED  TAX  PENALTY,  AND
(XIII) ANY OTHER PENALTIES AND INTEREST.
  (B)  COPIES  OF  ALL  NEW  YORK  STATE INCOME TAX RETURNS FILED TO THE
DEPARTMENT PURSUANT TO THIS ARTICLE ON OR AFTER THE  EFFECTIVE  DATE  OF

A. 7462--A                          3

THIS  SUBSECTION, BY THE PRESIDENT OF THE UNITED STATES, THE VICE PRESI-
DENT OF THE UNITED STATES, A UNITED STATES SENATOR REPRESENTING NEW YORK
STATE OR A STATEWIDE ELECTED OFFICIAL, PROVIDED HOWEVER THAT THE FOLLOW-
ING  INFORMATION  SHALL BE REDACTED PRIOR TO SUCH COPIES BEING POSTED ON
THE DEPARTMENT'S WEBSITE: (I) THE  TAXPAYER'S  SOCIAL  SECURITY  NUMBER,
(II)  THE  SOCIAL SECURITY NUMBER OF THE TAXPAYER'S SPOUSE AND ANY INDI-
VIDUALS CLAIMED AS DEPENDENTS ON THE RETURNS, (III) ANY  ACCOUNT  NUMBER
REPORTED ON THE RETURNS, (IV) ANY TAXPAYER ADDRESSES ON THE RETURNS, AND
(V)  ANY  ADDITIONAL INFORMATION IF THE COMMISSIONER DETERMINES THAT THE
DISCLOSURE OF SUCH INFORMATION WILL VIOLATE FEDERAL LAW.
  (C) THE COMMISSIONER SHALL MAKE THE POSTINGS REQUIRED  BY  THIS  PARA-
GRAPH  NO  LATER THAN THE FIFTEENTH DAY OF THE FIFTH MONTH FOLLOWING THE
CLOSE OF THE TAXABLE YEAR, PROVIDED HOWEVER THAT IF THE PRESIDENT OF THE
UNITED STATES, THE VICE PRESIDENT OF THE UNITED STATES, A UNITED  STATES
SENATOR  REPRESENTING  NEW  YORK  OR  A  STATEWIDE  ELECTED OFFICIAL HAS
OBTAINED AN EXTENSION FOR  FILING  A  RETURN  PURSUANT  TO  SECTION  SIX
HUNDRED  FIFTY-SEVEN OF THIS ARTICLE, SUCH POSTINGS SHALL OCCUR NO LATER
THAN THIRTY DAYS AFTER THE RETURN IS FILED WITH THE DEPARTMENT.
  (D) STATEMENTS AND RETURNS POSTED ON THE DEPARTMENT'S WEBSITE PURSUANT
TO THIS PARAGRAPH SHALL REMAIN POSTED UNTIL SUCH ELECTED OFFICIAL LEAVES
OFFICE.
  (3) IF THE COMMISSIONER REDACTS ANY INFORMATION FROM A  RETURN  POSTED
PURSUANT  TO THIS SUBSECTION BASED ON A DETERMINATION THAT DISCLOSURE OF
SUCH INFORMATION WOULD VIOLATE FEDERAL LAW, THE COMMISSIONER  SHALL,  AT
THE  TIME  OF  POSTING  SUCH  REDACTED  RETURN, POST ON THE DEPARTMENT'S
WEBSITE A DESCRIPTION OF THE TYPE OF INFORMATION THAT WAS REDACTED  FROM
THE  RETURN  AND  A  DETAILED EXPLANATION OF THE COMMISSIONER'S DETERMI-
NATION THAT DISCLOSURE OF SUCH INFORMATION WOULD CONSTITUTE A  VIOLATION
OF FEDERAL LAW.
  (4)  FOR  PURPOSES OF THIS SUBSECTION, "STATE INCOME TAX RETURN" SHALL
MEAN ANY TAX OR INFORMATION RETURN, DECLARATION  OF  ESTIMATED  TAX,  OR
CLAIM  FOR  REFUND  REQUIRED BY, OR PROVIDED FOR OR PERMITTED UNDER, THE
PROVISIONS OF THIS ARTICLE WHICH IS FILED WITH THE DEPARTMENT OR COMMIS-
SION BY, ON BEHALF OF, OR WITH RESPECT TO ANY PERSON, AND ANY  AMENDMENT
OR  SUPPLEMENT  THERETO, INCLUDING SUPPORTING SCHEDULES, ATTACHMENTS, OR
LISTS WHICH ARE SUPPLEMENTAL TO, OR PART OF, THE RETURN SO FILED.
  (5) IF ANY CLAUSE, SENTENCE, PARAGRAPH  OR  PART  OF  THIS  SUBSECTION
SHALL  BE ADJUDGED BY ANY COURT OF COMPETENT JURISDICTION TO BE INVALID,
THE JUDGMENT SHALL NOT AFFECT, IMPAIR OR INVALIDATE THE REMAINDER THERE-
OF, BUT SHALL BE CONFINED IN ITS  OPERATION  TO  THE  CLAUSE,  SENTENCE,
PARAGRAPH OR PART OF THIS SUBSECTION DIRECTLY INVOLVED IN THE CONTROVER-
SY IN WHICH THE JUDGMENT SHALL HAVE BEEN RENDERED.
  § 2. This act shall take effect immediately.