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Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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| Jul 08, 2019 |
signed chap.92 delivered to governor |
| May 22, 2019 |
returned to senate passed assembly ordered to third reading rules cal.64 substituted for a7750 referred to ways and means delivered to assembly passed senate |
| May 21, 2019 |
ordered to third reading cal.825 |
| May 19, 2019 |
referred to rules |
Senate Bill S6146
Signed By Governor2019-2020 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 pdfSponsored By
(D, WF) 47th Senate District
Archive: Last Bill Status - Signed by Governor
- Introduced
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- In Committee Assembly
- In Committee Senate
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- On Floor Calendar Assembly
- On Floor Calendar Senate
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- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
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Floor Vote: May 22, 2019
aye (40)- Addabbo Jr.
- Bailey
- Benjamin
- Biaggi
- Breslin
- Brooks
- Carlucci
- Comrie
- Felder
- Gaughran
- Gianaris
- Gounardes
- Harckham
- Hoylman-Sigal
- Jackson
- Kaminsky
- Kaplan
- Kavanagh
- Kennedy
- Krueger
- Liu
- Martinez
- May
- Mayer
- Metzger
- Montgomery
- Myrie
- Parker
- Persaud
- Ramos
- Rivera
- Salazar
- Sanders Jr.
- Savino
- Sepúlveda
- Serrano
- Skoufis
- Stavisky
- Stewart-Cousins
- Thomas
nay (21)excused (1)
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May 21, 2019 - Rules Committee Vote
S614612Aye7Nay0Aye with Reservations0Absent0Excused0Abstained -
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2019-S6146 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A7750
- Law Section:
- Tax Law
- Laws Affected:
- Rpld §491 sub 1-a, amd Tax L, generally; amd §11-1797, NYC Ad Cd; (as proposed in S.5072-A & A.7194-A)
2019-S6146 (ACTIVE) - Sponsor Memo
BILL NUMBER: S6146
SPONSOR: HOYLMAN
TITLE OF BILL: 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;
and to repeal subdivision 1-a of section 491 of the tax law related
thereto
PURPOSE:
This is a chapter amendment that makes changes to provisions S.5072-A,
to limit disclosure to returns by certain federal, state, and local
elected officials and certain federal officials and to ensure that these
provisions comply fully with existing laws on what federal tax return
information the State may disclose.
SUMMARY OF PROVISIONS:
Section 1 of the bill amends section 697 of the Tax Law (Personal Income
Tax) to add a new subsection directing the Commissioner of the Depart- ment of Taxation and Finance to share state income tax returns and reports on certain federal, state, and local elected officials, federal executive staff, federal officers confirmed by the U.S. senate, or the return of companies they have control over, upon the written request of the Chairperson of the U.S. House Ways & Means Committee, the U.S. Senate Finance Committee, or the Joint Committee on Taxation. The Commissioner is required to redact all federal tax return information, or information that reflects what might be in a federal tax returns, as well as social security numbers, account numbers, and residential address information. The new subsection provides that such request must be accompanied by certification that the tax returns or reports have been requested in furtherance of, a legitimate task of Congress, and that the requesting committee has made a written request to the U.S Secretary of the Treas- ury for related federal returns or return information and that the returns will be treated by the requesting committee in a manner consist- ent with federal law authorizing the same committees to request and receive federal income tax returns from the U.S. Treasury. Section 2 of the bill adds similar language to section 202 of the Tax Law (Corporation Tax). Section 3 of the bill adds similar language to Law (Franchise Tax on Business Corporations).section 211 of the Tax section 314 of the Tax section 437 of the Tax Section 4 of the bill adds similar language to Law (Tax on Petroleum Businesses). Section 5 of the bill adds similar language to Law (Taxes on Alcoholic Beverages). LEGISLATIVE HISTORY: S.7052-A passed the Senate on May 8, 2019 and A.7194-A will pass the Assembly prior to this legislation passing. FISCAL IMPLICATIONS: None to the State EFFECTIVE DATE: This act shall take effect on the same date and in the same manner as a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S.5072-A and A.7194-A, takes effect; provided that section seven of this act shall take effect on the same date and in the same manner as section 1 of part XX of chapter 59 of the laws of 2019 takes effect.
2019-S6146 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
6146
2019-2020 Regular Sessions
I N S E N A T E
May 19, 2019
___________
Introduced by Sen. HOYLMAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
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; and to repeal
subdivision 1-a of section 491 of the tax law related thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (f-1) of section 697 of the tax law, as added by
a chapter of the laws of 2019 amending the tax law and the administra-
tive code of the city of New York, relating to requiring the commission-
er of taxation and finance to cooperate with investigations by certain
committees of the United States Congress under certain circumstances, as
proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
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 CURRENT OR PRIOR YEAR reports or returns SPECIFIED IN
SUCH REQUEST THAT WERE filed under this article [specified in such
request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE
UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW
YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE
BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF
THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN
ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10448-13-9 S. 6146 2 THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOY- EE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY- THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; 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 federal law or would constitute an unwarranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH REPORT OR RETURN, AND ANY social security numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO REPORTS OR RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBSECTION UNLESS the chairperson of the requesting committee certifies in writing that such reports or returns have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT 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 THAT IF such REQUESTED reports or returns [will be] ARE inspected BY and/or submitted to another committee, to the United States House of Represen- tatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures established in 26 U.S.C. Section 6103(f). § 2. Subdivision 6 of section 202 of the tax law, as added by a chap- ter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxa- tion and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: 6. (a) Notwithstanding the provisions of subdivision one of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR reports SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION S. 6146 3 ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDI- VISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI- PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT- LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any report, the commissioner shall redact any [information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THER- EOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH REPORT, AND ANY social security numbers, account numbers and residential address information. (b) [Such permission shall be granted only if] NO REPORTS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such reports have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal reports or report informa- tion, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED reports [will be] ARE inspected BY and/or submitted to another commit- tee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with the FEDERAL LAW AS INFORMED BY requirements and procedures established in 26 U.S.C. Section 6103(f). § 3. Subdivision 16 of section 211 of the tax law, as added by a chap- ter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxa- tion and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: 16. (a) Notwithstanding the provisions of subdivision eight of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR reports SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES S. 6146 4 ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDI- VISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI- PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT- LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any report, the commissioner shall redact any [information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THER- EOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH REPORT, AND ANY social security numbers, account numbers and residential address information. (b) [Such permission shall be granted only if] NO REPORTS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such reports have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal reports or report informa- tion, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED reports [will be] ARE inspected BY and/or submitted to another commit- tee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures established in 26 U.S.C. Section 6103(f). § 4. Subdivision (g) of section 314 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (g) Cooperation with investigations by certain committees of the United States Congress.--(1) Notwithstanding the provisions of subdivi- sion (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Represen- tatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such commit- S. 6146 5 tee with any CURRENT OR PRIOR YEAR returns SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPAR- AGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY- THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFI- CIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLA- TURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return, the commissioner shall redact any [information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would consti- tute an unwarranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY social securi- ty numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or return informa- tion, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns [will be] ARE inspected BY and/or submitted to another commit- tee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures established in 26 U.S.C. Section 6103(f). § 5. Subdivision 5 of section 437 of the tax law, as added by a chap- ter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxa- tion and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: 5. (a) Notwithstanding the provisions of subdivision one of this section, upon written request from the chairperson of the committee on S. 6146 6 ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR returns or reports SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXEC- UTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARA- GRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return or report, the commissioner shall redact any [information the disclosure of which, in the judgment of the commis- sioner, would violate state or federal law or would constitute an unwar- ranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN OR REPORT, AND ANY social security numbers, account numbers and residential address information. (b) [Such permission shall be granted only if] NO RETURNS OR REPORTS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns or reports have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or reports or return or report information, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns or reports [will be] ARE inspected BY and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures estab- lished in 26 U.S.C. Section 6103(f). § 6. Subdivision 1-a of section 491 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- S. 6146 7 tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is REPEALED. § 7. Subdivision (a-1) of section 499 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (a-1) Cooperation with investigations by certain committees of the United States Congress. (1) Notwithstanding the provisions of subdivi- sion (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Represen- tatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such commit- tee with any CURRENT OR PRIOR YEAR returns or reports SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOY- EE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY- THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return or report, the commissioner shall redact any [information the disclosure of which, in the judgment of the commission- er, would violate state or federal law or would constitute an unwar- ranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN OR REPORT, AND ANY social security numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO RETURNS OR REPORTS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns or reports have been requested [for a specified and legitimate legislative S. 6146 8 purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal reports or returns or report or return information, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns or reports [will be] ARE inspected BY and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures estab- lished in 26 U.S.C. Section 6103(f). § 8. Subdivision 6 of section 514 of the tax law, as added by a chap- ter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxa- tion and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: 6. (a) Notwithstanding the provisions of subdivision one of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR returns or reports SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXEC- UTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARA- GRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return or report, the commissioner shall redact any [information the disclosure of which, in the judgment of the commis- sioner, would violate state or federal law or would constitute an unwar- ranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN S. 6146 9 THAT IS REFLECTED ON, SUCH RETURN OR REPORT, AND ANY social security numbers, account numbers and residential address information. (b) [Such permission shall be granted only if] NO RETURNS OR REPORTS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns or reports have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or reports or return or report information, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns or reports [will be] ARE inspected BY and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures estab- lished in 26 U.S.C. Section 6103(f). § 9. Subsection (b-1) of section 994 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (b-1) Cooperation with investigations by certain committees of the United States Congress. (1) Notwithstanding the provisions of subsection (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Represen- tatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such commit- tee with any CURRENT OR PRIOR YEAR reports or returns SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOY- EE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY- THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY S. 6146 10 INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; 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 commission- er, would violate state or federal law or would constitute an unwar- ranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH REPORT OR RETURN, AND ANY social security numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO REPORTS OR RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBSECTION UNLESS the chairperson of the requesting committee certifies in writing that such reports or returns have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal reports or returns or report or return information, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED reports or returns [will be] ARE inspected BY and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures estab- lished in 26 U.S.C. Section 6103(f). § 10. Subdivision (h) of section 1146 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (h) (1) Notwithstanding the provisions of subdivision (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR returns or reports SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXEC- UTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE, OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, S. 6146 11 ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARA- GRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return or report, the commissioner shall redact any [information the disclosure of which, in the judgment of the commis- sioner, would violate state or federal law or would constitute an unwar- ranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH REPORT OR RETURN, AND ANY social security numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO RETURNS OR REPORTS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns or reports have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or reports or return or report information, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns or reports [will be] ARE inspected BY and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures estab- lished in 26 U.S.C. Section 6103(f). § 11. Subdivision (g) of section 1287 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (g) (1) Notwithstanding the provisions of subdivision (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR returns SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDI- VISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI- S. 6146 12 PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT- LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return, the commissioner shall redact any [information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THER- EOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY social security numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO RETURNS OR REPORTS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or reports or return or report information, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns [will be] ARE inspected BY and/or submitted to another committee, to the United States House of Represen- tatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures established in 26 U.S.C. Section 6103(f). § 12. Subdivision (f) of section 1296 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (f) (1) Notwithstanding the provisions of subdivision (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR returns or reports SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXEC- UTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS S. 6146 13 LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARA- GRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return or report, the commissioner shall redact any [information the disclosure of which, in the judgment of the commis- sioner, would violate state or federal law or would constitute an unwar- ranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN OR REPORT, AND ANY social security numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO RETURNS OR REPORTS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns or reports have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or reports or return or report information, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns or reports [will be] ARE inspected BY and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures estab- lished in 26 U.S.C. Section 6103(f). § 13. Subdivision (d) of section 1299-f of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (d) (1) Notwithstanding the provisions of subdivision (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR returns SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES S. 6146 14 ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDI- VISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI- PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT- LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return, the commissioner shall redact any [information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THER- EOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY social security numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or reports or return or report information, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns [will be] ARE inspected BY and/or submit- ted to another committee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures established in 26 U.S.C. Section 6103(f). § 14. Subdivision (i) of section 1418 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (i) (1) Notwithstanding the provisions of subdivision (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR returns filed SPECIFIED IN SUCH REQUEST THAT WERE under S. 6146 15 this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDI- VISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI- PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT- LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return, the commissioner shall redact any [information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THER- EOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY social security numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or return informa- tion, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns [will be] ARE inspected BY and/or submitted to another commit- tee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures established in 26 U.S.C. Section 6103(f). § 15. Subdivision (h) of section 1518 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (h) (1) Notwithstanding the provisions of subdivision (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- S. 6146 16 person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR returns filed SPECIFIED IN SUCH REQUEST THAT WERE under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDI- VISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI- PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT- LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return, the commissioner shall redact any [information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THER- EOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY social security numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or return informa- tion, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns [will be] ARE inspected BY and/or submitted to another commit- tee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures established in 26 U.S.C. Section 6103(f). § 16. Subdivision (f) of section 1555 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as S. 6146 17 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (f) (1) Notwithstanding the provisions of subdivision (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any CURRENT OR PRIOR YEAR returns filed SPECIFIED IN SUCH REQUEST THAT WERE under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDI- VISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI- PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT- LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI- ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE VOTING SECURITIES OF SUCH ENTITY; provided however that, prior to furnishing any return, the commissioner shall redact any [information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THER- EOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY social security numbers, account numbers and residential address information. (2) [Such permission shall be granted only if] NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or return informa- tion, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns [will be] ARE inspected BY and/or submitted to another commit- tee, to the United States House of Representatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with the requirements and procedures established in 26 U.S.C. Section 6103(f). S. 6146 18 § 17. Subdivision (m) of section 11-1797 of the administrative code of the city of New York, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relat- ing to requiring the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended to read as follows: (m) (1) Notwithstanding the provisions of subdivision (e) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chair- person of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner of taxation and finance shall furnish such committee with any CURRENT OR PRIOR YEAR returns SPECIFIED IN SUCH REQUEST THAT WERE filed under this article [specified in such request] BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOY- EE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY- THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM; provided however that, prior to furnishing any return, the commissioner shall redact any [information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as] COPY OF A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFOR- MATION ON A FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY social security numbers, account numbers and residential address infor- mation. (2) [Such permission shall be granted only if] NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson of the requesting committee certifies in writing that such returns have been requested [for a specified and legitimate legislative purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT the requesting committee has made a written request to the United States secretary of the treasury for related federal reports or returns or report or return information, pursuant to 26 U.S.C. Section 6103(f), and THAT IF such REQUESTED returns [will be] ARE inspected BY and/or submitted to another committee, to the United States House of Represen- tatives, or to the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED BY the requirements and procedures established in 26 U.S.C. Section 6103(f). S. 6146 19 § 18. This act shall take effect on the same date and in the same manner as a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circum- stances, as proposed in legislative bills numbers S.5072-A and A.7194-A, takes effect; provided that section seven of this act shall take effect on the same date and in the same manner as section 1 of part XX of chap- ter 59 of the laws of 2019 takes effect.
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