Senate Bill S5072A

Signed By Governor
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

download bill text pdf

Sponsored By

Archive: Last Bill Status - Signed by Governor


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2019-S5072 - Details

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

2019-S5072 - Summary

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

2019-S5072 - Sponsor Memo

2019-S5072 - 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

2019-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

2019-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.

2019-S5072A (ACTIVE) - Sponsor Memo

2019-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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