assembly Bill A7194A

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

Current Bill Status Via S5072 - Signed by Governor


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

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Actions

view actions (14)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 08, 2019 signed chap.91
delivered to governor
May 22, 2019 returned to senate
passed assembly
ordered to third reading rules cal.63
substituted for a7194a
May 22, 2019 substituted by s5072a
May 21, 2019 ordered to third reading rules cal.63
rules report cal.63
reported
reported referred to rules
May 06, 2019 print number 7194a
May 06, 2019 amend and recommit to ways and means
Apr 11, 2019 referred to ways and means

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)

Multi-Sponsors

A7194 - Details

See Senate Version of this Bill:
S5072
Law Section:
Tax Law
Laws Affected:
Amd Tax L, generally; amd §11-1797, NYC Ad Cd

A7194 - Summary

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

A7194 - Bill Text download pdf


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

                                  7194

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                             April 11, 2019
                               ___________

Introduced by M. of A. BUCHWALD -- read once and referred to the Commit-
  tee on Ways and Means

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

Multi-Sponsors

A7194A (ACTIVE) - Details

See Senate Version of this Bill:
S5072
Law Section:
Tax Law
Laws Affected:
Amd Tax L, generally; amd §11-1797, NYC Ad Cd

A7194A (ACTIVE) - Summary

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

A7194A (ACTIVE) - Bill Text download pdf


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

                                 7194--A

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                             April 11, 2019
                               ___________

Introduced by M. of A. BUCHWALD -- Multi-Sponsored by -- M. of A. LENTOL
  --  read  once  and  referred  to  the  Committee on Ways and Means --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

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
FEDERAL LAW OR WOULD CONSTITUTE  AN  UNWARRANTED  INVASION  OF  PERSONAL
PRIVACY,  SUCH  AS SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDEN-
TIAL ADDRESS INFORMATION.
  (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE  CHAIRPERSON  OF  THE
REQUESTING  COMMITTEE  CERTIFIES IN WRITING THAT SUCH REPORTS OR RETURNS
HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE  PURPOSE,

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

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