senate Bill S5072A

2019-2020 Legislative Session

Requires the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances

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Sponsored By

Current Bill Status - Passed Senate & Assembly


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

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Actions

view actions (12)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 22, 2019 returned to senate
passed assembly
ordered to third reading rules cal.63
substituted for a7194a
May 08, 2019 referred to ways and means
delivered to assembly
passed senate
May 06, 2019 advanced to third reading
May 03, 2019 amended 5072a
May 01, 2019 2nd report cal.
Apr 30, 2019 1st report cal.520
Apr 08, 2019 referred to budget and revenue

Votes

view votes

Apr 30, 2019 - committee Vote

S5072
4
2
committee
4
Aye
2
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Apr 30, 2019

nay (2)
aye wr (1)

Sponsor's Position

"This new bill will allow New York State officials to release state tax returns in cooperation with Congressional investigations"

Co-Sponsors

view additional co-sponsors

S5072 (ACTIVE) - Details

See Assembly Version of this Bill:
A7194
Law Section:
Tax Law
Laws Affected:
Amd Tax L, generally; amd §11-1797, NYC Ad Cd

S5072 (ACTIVE) - Summary

Requires the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances.

S5072 (ACTIVE) - Sponsor Memo

S5072 (ACTIVE) - Bill Text download pdf


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

                                  5072

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              April 8, 2019
                               ___________

Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Budget and Revenue

AN ACT to amend the tax law and the administrative code of the  city  of
  New  York,  in  relation to requiring the commissioner of taxation and
  finance to cooperate with investigations by certain committees of  the
  United States Congress under certain circumstances

  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 (f-1) to read as follows:
  (F-1)  COOPERATION  WITH  INVESTIGATIONS  BY CERTAIN COMMITTEES OF THE
UNITED  STATES  CONGRESS.--(1)   NOTWITHSTANDING   THE   PROVISIONS   OF
SUBSECTION  (E)  OF  THIS  SECTION, UPON WRITTEN REQUEST FROM THE CHAIR-
PERSON OF THE COMMITTEE ON WAYS AND MEANS OF THE UNITED STATES HOUSE  OF
REPRESENTATIVES,  THE  CHAIRPERSON  OF  THE  COMMITTEE ON FINANCE OF THE
UNITED STATES SENATE, OR THE CHAIRPERSON OF THE JOINT COMMITTEE ON TAXA-
TION OF THE UNITED STATES CONGRESS, THE COMMISSIONER  MAY  FURNISH  SUCH
COMMITTEE  WITH ANY RETURNS OR RETURN INFORMATION FILED UNDER THIS ARTI-
CLE SPECIFIED IN SUCH REQUEST.
  (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE  CHAIRPERSON  OF  THE
REQUESTING  COMMITTEE  CERTIFIES  IN WRITING THAT SUCH RETURNS OR RETURN
INFORMATION HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE  LEGISLA-
TIVE PURPOSE, THE REQUESTING COMMITTEE HAS MADE A WRITTEN REQUEST TO THE
UNITED  STATES  SECRETARY OF THE TREASURY FOR RELATED FEDERAL RETURNS OR
RETURN INFORMATION, PURSUANT TO 26  U.S.C.  SECTION  6103(F),  AND  SUCH
RETURNS  OR  RETURN  INFORMATION  WILL  BE INSPECTED AND/OR SUBMITTED TO
ANOTHER COMMITTEE, TO THE UNITED STATES HOUSE OF REPRESENTATIVES, OR  TO
THE  UNITED  STATES  SENATE IN A MANNER CONSISTENT WITH THE REQUIREMENTS
AND PROCEDURES ESTABLISHED IN 26 U.S.C. SECTION 6103(F).
  § 2. Section 202 of the tax law is amended by adding a new subdivision
6 to read as follows:

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

Co-Sponsors

view additional co-sponsors

S5072A (ACTIVE) - Details

See Assembly Version of this Bill:
A7194
Law Section:
Tax Law
Laws Affected:
Amd Tax L, generally; amd §11-1797, NYC Ad Cd

S5072A (ACTIVE) - Summary

Requires the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances.

S5072A (ACTIVE) - Sponsor Memo

S5072A (ACTIVE) - Bill Text download pdf


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

                                 5072--A
    Cal. No. 520

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              April 8, 2019
                               ___________

Introduced by Sens. HOYLMAN, ADDABBO, BAILEY, BENJAMIN, BIAGGI, BRESLIN,
  BROOKS,  CARLUCCI,  GAUGHRAN,  GIANARIS, GOUNARDES, HARCKHAM, JACKSON,
  KAMINSKY, KAPLAN,  KENNEDY,  KRUEGER,  LIU,  MAY,  MAYER,  MONTGOMERY,
  MYRIE,  PARKER,  PERSAUD,  RAMOS,  RIVERA,  SALAZAR,  SANDERS, SAVINO,
  SEPULVEDA, SERRANO, STEWART-COUSINS, THOMAS -- read twice and  ordered
  printed,  and  when printed to be committed to the Committee on Budget
  and Revenue -- reported favorably  from  said  committee,  ordered  to
  first  and second report, amended on second report, ordered to a third
  reading, and to be reprinted as amended, retaining its  place  in  the
  order of third reading

AN  ACT  to amend the tax law and the administrative code of the city of
  New York, in relation to requiring the commissioner  of  taxation  and
  finance  to cooperate with investigations by certain committees of the
  United States Congress under certain circumstances

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

  Section  1.  This  act  shall  be  known  and may be cited as the "tax
returns released under specific terms act".
  § 2. Section 697 of the tax law is amended by adding a new  subsection
(f-1) to read as follows:
  (F-1)  COOPERATION  WITH  INVESTIGATIONS  BY CERTAIN COMMITTEES OF THE
UNITED  STATES  CONGRESS.--(1)   NOTWITHSTANDING   THE   PROVISIONS   OF
SUBSECTION  (E)  OF  THIS  SECTION, UPON WRITTEN REQUEST FROM THE CHAIR-
PERSON OF THE COMMITTEE ON WAYS AND MEANS OF THE UNITED STATES HOUSE  OF
REPRESENTATIVES,  THE  CHAIRPERSON  OF  THE  COMMITTEE ON FINANCE OF THE
UNITED STATES SENATE, OR THE CHAIRPERSON OF THE JOINT COMMITTEE ON TAXA-
TION OF THE UNITED STATES CONGRESS, THE COMMISSIONER SHALL FURNISH  SUCH
COMMITTEE WITH ANY REPORTS OR RETURNS FILED UNDER THIS ARTICLE SPECIFIED
IN  SUCH  REQUEST; PROVIDED HOWEVER THAT, PRIOR TO FURNISHING ANY REPORT
OR RETURN, THE COMMISSIONER SHALL REDACT ANY INFORMATION THE  DISCLOSURE
OF  WHICH,  IN  THE JUDGMENT OF THE COMMISSIONER, WOULD VIOLATE STATE OR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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