S T A T E O F N E W Y O R K
________________________________________________________________________
32--A
2019-2020 Regular Sessions
I N S E N A T E
(PREFILED)
January 9, 2019
___________
Introduced by Sens. HOYLMAN, ADDABBO, BAILEY, BENJAMIN, BIAGGI, BRESLIN,
BROOKS, CARLUCCI, COMRIE, GAUGHRAN, GIANARIS, GOUNARDES, HARCKHAM,
JACKSON, KAMINSKY, KENNEDY, KRUEGER, MAYER, METZGER, MONTGOMERY,
MYRIE, PARKER, PERSAUD, RAMOS, RIVERA, SALAZAR, SANDERS, SAVINO,
SERRANO, STAVISKY, THOMAS -- read twice and ordered printed, and when
printed to be committed to the Committee on Elections -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the election law, in relation to requiring the disclo-
sure of tax returns by candidates for president and vice president
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The election law is amended by adding a new section 6-170
to read as follows:
§ 6-170. DISCLOSURE OF TAX RETURNS BY CANDIDATES FOR PRESIDENT AND
VICE PRESIDENT. 1. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE
CONTRARY, THE NAME OF A CANDIDATE FOR THE OFFICE OF PRESIDENT OR VICE
PRESIDENT OF THE UNITED STATES SHALL NOT BE PRINTED UPON THE OFFICIAL
BALLOT FOR EITHER A PRIMARY OR GENERAL ELECTION IF SUCH CANDIDATE HAS
NOT COMPLIED WITH THE REQUIREMENTS OF SUBDIVISION TWO OF THIS SECTION.
2. A CANDIDATE FOR THE OFFICE OF PRESIDENT OR VICE PRESIDENT OF THE
UNITED STATES SHALL, WITHIN A REASONABLE TIMEFRAME TO BE ESTABLISHED BY
REGULATION OF THE STATE BOARD OF ELECTIONS:
(A) FILE WITH THE STATE BOARD OF ELECTIONS A COPY OF SUCH CANDIDATE'S
FEDERAL INCOME TAX RETURN, AS THAT TERM IS DEFINED IN SECTION 6103(B)(1)
OF THE INTERNAL REVENUE CODE OF 1986, FOR AT LEAST THE FIVE MOST RECENT
TAXABLE YEARS FOR WHICH SUCH A RETURN HAS BEEN FILED WITH THE INTERNAL
REVENUE SERVICE; AND
(B) PROVIDE WRITTEN CONSENT TO THE COMMISSIONERS OF THE STATE BOARD OF
ELECTIONS, IN SUCH FORM AS SHALL BE PRESCRIBED BY THE BOARD, FOR THE
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01002-03-9
S. 32--A 2
PUBLIC DISCLOSURE OF SUCH RETURNS PURSUANT TO SUBDIVISION THREE OF THIS
SECTION.
3. FEDERAL INCOME TAX RETURNS FILED WITH THE STATE BOARD OF ELECTIONS
BY A CANDIDATE FOR THE OFFICE OF PRESIDENT OR VICE PRESIDENT OF THE
UNITED STATES PURSUANT TO SUBDIVISION TWO OF THIS SECTION SHALL BE MADE
PUBLICLY AVAILABLE ON THE WEBSITE OF THE BOARD NO LATER THAN SEVEN DAYS
AFTER SUCH FEDERAL INCOME TAX RETURNS HAVE BEEN RECEIVED BY THE BOARD,
SUBJECT TO SUCH REDACTION AS MAY BE WARRANTED PURSUANT TO SUBDIVISION
FOUR OF THIS SECTION.
4. PRIOR TO MAKING ANY FEDERAL INCOME TAX RETURN FILED PURSUANT TO
SUBDIVISION TWO OF THIS SECTION PUBLICLY AVAILABLE, THE STATE BOARD OF
ELECTIONS SHALL REDACT THE SOCIAL SECURITY NUMBER, ADDRESS OR TELEPHONE
NUMBER OF ANY INDIVIDUAL IN SUCH FEDERAL INCOME TAX RETURN, AND SHALL
MAKE ANY OTHER REDACTIONS AS THE BOARD, IN CONSULTATION WITH THE COMMIS-
SIONER OF TAXATION AND FINANCE OR HIS OR HER DELEGATE, DEEMS APPROPRI-
ATE.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 3. This act shall take effect immediately.