NY State Senate Bill S5572A

senate Bill S5572A

2017-2018 Legislative Session

Requires the disclosure of tax returns by statewide elected public officials including the president of the United States

download bill text pdf

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

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

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Actions

view actions (6)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations
Jun 02, 2017	print number 5572b
Jun 02, 2017	amend and recommit to investigations and government operations
Apr 26, 2017	print number 5572a
Apr 26, 2017	amend and recommit to investigations and government operations
Apr 17, 2017	referred to investigations and government operations

Bill Amendments

Original

B (Active)

Original

B (Active)

Co-Sponsors

S5572 - Details

See Assembly Version of this Bill:: A7462
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §697, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S2271, A1390

S5572 - Summary

Requires the disclosure of tax returns by statewide elected public officials including the president of the United States.

S5572 - Sponsor Memo

 BILL NUMBER:  S5572

 TITLE OF BILL :

An act to amend the tax law, in relation to requiring the disclosure
of tax returns by statewide elected public officials including the
president of the United States

 SUMMARY OF PROVISIONS :

Section one of the bill adds a new subsection (p) to section 697 of
the tax law to require the New York State Department of Taxation &
Finance to post on its website any and all New York State income tax
returns the Department has on file for the President of the United
States, the Vice President of the United States, New York's United
States Senators, Governor, Lieutenant Governor, Comptroller, and
Attorney General.

Such tax returns must be posted to the Department's website within 30
days of the elected officials taking the oath of office and 30 days
after the filing of any state income tax returns subsequent to the
elected official taking office. The returns will remain on the
Department's website until the elected officials leave office.

The Commissioner of the Department of Taxation & Finance is authorized
and directed to establish procedures to redact personal identifying

information from the tax returns before posting them to the
Department's website.

Section two of the bill is the effective date.

 JUSTIFICATION :

New York State income tax returns contain a wealth of information
about elected officials' financial standing, including salary,
dividends, capital gains, rental estate income, and income from other
sources.

New Yorkers deserve to know whether elected officials representing the
state are paying their fair share of taxes or hold potential financial
conflicts of interest.

 LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS :

Minimal.

 EFFECTIVE DATE :
This act shall take effect immediately.

S5572 - Bill Text download pdf


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

                                  5572

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                             April 17, 2017
                               ___________

Introduced by Sens. HOYLMAN, SQUADRON -- read twice and ordered printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government Operations

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' INCOME TAX RETURNS.--(1)
NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (E) OF  THIS  SECTION,  THE
DEPARTMENT SHALL POST ON ITS WEBSITE ALL INCOME TAX RETURNS FILED PURSU-
ANT  TO  THIS  ARTICLE  BY  THE PRESIDENT OF THE UNITED STATES, THE VICE
PRESIDENT OF THE UNITED STATES, UNITED STATES SENATORS REPRESENTING  NEW
YORK  STATE AND ALL STATEWIDE ELECTED OFFICIALS, AS THAT TERM IS DEFINED
IN SECTION SEVENTY-THREE OF THE PUBLIC OFFICERS LAW.   SUCH  INCOME  TAX
RETURNS SHALL BE POSTED ON THE DEPARTMENT'S WEBSITE NO LATER THAN THIRTY
DAYS  AFTER  THE  EFFECTIVE DATE OF THIS SUBSECTION OR THIRTY DAYS AFTER
SUCH ELECTED OFFICIAL HAS TAKEN AN OATH OF OFFICE, WHICHEVER IS LATER.
  (2) THE DEPARTMENT SHALL POST ON ITS WEBSITE  ALL  SUBSEQUENTLY  FILED
INCOME  TAX  RETURNS  FOR  EVERY  YEAR  SUCH ELECTED OFFICIALS REMAIN IN
OFFICE NO LATER THAN THIRTY DAYS AFTER THE FILING OF SUCH RETURN.
  (3) INCOME TAX RETURNS POSTED ON THE DEPARTMENT'S WEBSITE PURSUANT  TO
THIS  SUBSECTION SHALL REMAIN AVAILABLE TO THE PUBLIC UNTIL SUCH ELECTED
OFFICIAL LEAVES OFFICE.
  (4) THE COMMISSIONER IS AUTHORIZED AND DIRECTED  TO  ESTABLISH  PROCE-
DURES  FOR  REDACTING  PERSONAL IDENTIFYING INFORMATION FROM SUCH INCOME
TAX RETURNS BEFORE POSTING THEM ON THE DEPARTMENT'S WEBSITE.
  § 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11072-02-7

Co-Sponsors

view additional co-sponsors

S5572A - Details

See Assembly Version of this Bill:: A7462
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §697, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S2271, A1390

S5572A - Summary

Requires the disclosure of tax returns by statewide elected public officials including the president of the United States.

S5572A - Sponsor Memo

 BILL NUMBER:  S5572A

 TITLE OF BILL :  An act to amend the tax law, in relation to
requiring the disclosure of tax returns by statewide elected public
officials including the president of the United States

 SUMMARY OF PROVISIONS :

Section one of the bill adds a new subsection (p) to section 697 of
the tax law to require the New York State Department of Taxation &
Finance to post on its website certain New York State income tax
returns the Department has on file for the President of the United
States, the Vice President of the United States, New York's United
States Senators, Governor, Lieutenant Governor, Comptroller, and
Attorney General.

The immediately preceding five years' worth of such tax returns must
be posted to the Department's website within 30 days of the effective
date of this bill for elected officials currently in office, and
within 30 days of the elected official taking his or her oath of
office for future elected officials. Copies of the prior tax returns
shall be accompanied by a statement provided by the Department
detailing specified information from the returns.

The Department would also be required to post any state income tax
returns filed subsequent to the effective date of this bill by those

elected officials and prior to the elected official leaving office.
All prospectively filed state income tax returns shall be posted by
the May 15 following the close of the taxable year, or 30 days after
the returns are actually filed with the Department if the elected
official is granted an extension pursuant to section 657 of the tax
law. Copies of the prior tax returns shall be accompanied by a
statement provided by the Department detailing specified information
from the returns.

The statements and returns required to be posted by this bill would
remain on the Department's website until the elected officials leave
office. The Commissioner is directed to redact certain information
from all returns before posting them on the Department's website, and
is authorized to redact any additional information that he or she
determines would violate federal law if disclosed. If the Commissioner
redacts such information, he or she would be required to 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 determination that disclosure of such information would
constitute a violation of federal law.

Section two of the bill is the effective date.

 JUSTIFICATION :

New York State income tax returns contain a wealth of information
about elected officials' financial standing, including salary,
dividends, capital gains, rental estate income, and income from other
sources.

New Yorkers deserve to know whether elected officials representing the
state are paying their fair share of taxes or hold potential financial
conflicts of interest.

 LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS :

Minimal.

 EFFECTIVE DATE :
This act shall take effect immediately.

S5572A - Bill Text download pdf


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

                                 5572--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                             April 17, 2017
                               ___________

Introduced by Sens. HOYLMAN, SQUADRON -- read twice and ordered printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government  Operations  --  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
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11072-07-7

S. 5572--A                          2

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  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
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

S. 5572--A                          3

(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) 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.

Co-Sponsors

view additional co-sponsors

S5572B (ACTIVE) - Details

See Assembly Version of this Bill:: A7462
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §697, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S2271, A1390

S5572B (ACTIVE) - Summary

Requires the disclosure of tax returns by statewide elected public officials including the president of the United States.

S5572B (ACTIVE) - Sponsor Memo

 BILL NUMBER:  S5572B

 TITLE OF BILL :  An act to amend the tax law, in relation to
requiring the disclosure of tax returns by statewide elected public
officials including the president of the United States

 SUMMARY OF PROVISIONS :

Section one of the bill adds a new subsection (p) to section 697 of
the tax law to require the New York State Department of Taxation &
Finance to post on its website certain New York State income tax
returns the Department has on file for the President of the United
States, the Vice President of the United States, New York's United
States Senators, Governor, Lieutenant Governor, Comptroller, and
Attorney General.

The immediately preceding five years' worth of such tax returns must
be posted to the Department's website within 30 days of the effective
date of this bill for elected officials currently in office, and
within 30 days of the elected official taking his or her oath of
office for future elected officials. Copies of the prior tax returns
shall be accompanied by a statement provided by the Department
detailing specified information from the returns.

The Department would also be required to post any state income tax
returns filed subsequent to the effective date of this bill by those

elected officials and prior to the elected official leaving office.
All prospectively filed state income tax returns shall be posted by
the May 15 following the close of the taxable year, or 30 days after
the returns are actually filed with the Department if the elected
official is granted an extension pursuant to section 657 of the tax
law. Copies of the prior tax returns shall be accompanied by a
statement provided by the Department detailing specified information
from the returns.

The statements and returns required to be posted by this bill would
remain on the Department's website until the elected officials leave
office. The Commissioner is directed to redact certain information
from all returns before posting them on the Department's website, and
is authorized to redact any additional information that he or she
determines would violate federal law if disclosed. If the Commissioner
redacts such information, he or she would be required to 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 determination that disclosure of such information would
constitute a violation of federal law.

Section two of the bill is the effective date.

 JUSTIFICATION :

New York State income tax returns contain a wealth of information
about elected officials' financial standing, including salary,
dividends, capital gains, rental estate income, and income from other
sources.

New Yorkers deserve to know whether elected officials representing the
state are paying their fair share of taxes or hold potential financial
conflicts of interest.

 LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS :

Minimal.

 EFFECTIVE DATE :
This act shall take effect immediately.

S5572B (ACTIVE) - Bill Text download pdf


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

                                 5572--B

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                             April 17, 2017
                               ___________

Introduced  by  Sens.  HOYLMAN,  SQUADRON,  ADDABBO,  ALCANTARA, AVELLA,
  BAILEY, BRESLIN, BROOKS, CARLUCCI, COMRIE, DILAN, GIANARIS,  HAMILTON,
  KAMINSKY,  KENNEDY,  KRUEGER,  LATIMER,  MONTGOMERY,  PARKER, PERALTA,
  PERSAUD, RIVERA, SANDERS, SAVINO, SERRANO,  STAVISKY,  STEWART-COUSINS
  -- read twice and ordered printed, and when printed to be committed to
  the Committee on Investigations and Government Operations -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee  --  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
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,

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

                                                           LBD11072-11-7

S. 5572--B                          2

(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
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,

S. 5572--B                          3

(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.

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senate Bill S5572A

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