| 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 |
assembly Bill A7194A
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
Sponsored By
BUCHWALD
Archive: Last Bill Status Via S5072 - Signed by Governor
- Introduced
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed by Governor
Your Voice
Actions
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view actions (14)
Votes
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view votes
May 8, 2019 - floor Vote
S5072A3922floor39Aye22Nay0Absent1Excused0Abstained-
show floor vote details
Floor Vote: May 8, 2019
aye (39)- Addabbo
- Bailey
- Benjamin
- Biaggi
- Breslin
- Brooks
- Carlucci
- Comrie
- 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
- Savino
- Sepúlveda
- Serrano
- Skoufis
- Stavisky
- Stewart-Cousins
- Thomas
nay (22)excused (1)
-
show floor vote details
Multi-Sponsors
Joseph Lentol
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 - 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.
LBD10448-02-9 A. 7194 2 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 MAY FURNISH SUCH COMMITTEE WITH ANY REPORTS OR REPORT INFORMATION FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST. (B) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH REPORTS OR REPORT 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 REPORTS OR REPORT INFORMATION, PURSUANT TO 26 U.S.C. SECTION 6103(F), AND SUCH REPORTS OR REPORT 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). § 3. Section 211 of the tax law is amended by adding a new subdivision 16 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 MAY FURNISH SUCH COMMITTEE WITH ANY REPORTS OR REPORT INFORMATION FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST. (B) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH REPORTS OR REPORT 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 REPORTS OR REPORT INFORMATION, PURSUANT TO 26 U.S.C. SECTION 6103(F), AND SUCH REPORTS OR REPORT 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). § 4. Section 314 of the tax law is amended by adding a new subdivision (g) 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 MAY FURNISH SUCH COMMITTEE WITH ANY RETURNS OR RETURN INFORMATION FILED UNDER THIS ARTICLE SPECI- FIED 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 A. 7194 3 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). § 5. Section 437 of the tax law is amended by adding a new subdivision 5 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 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 MAY FURNISH SUCH COMMITTEE WITH ANY RETURNS OR REPORTS OR RETURN OR REPORT INFORMATION FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST. (B) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS OR REPORTS OR RETURN OR REPORT INFORMATION HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS OR RETURN OR REPORT 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). § 6. Section 514 of the tax law is amended by adding a new subdivision 6 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 MAY FURNISH SUCH COMMITTEE WITH ANY RETURNS OR REPORTS OR RETURN OR REPORT INFORMATION FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST. (B) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS OR REPORTS OR RETURN OR REPORT INFORMATION HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS OR RETURN OR REPORT 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). § 7. Section 994 of the tax law is amended by adding a new subsection (b-1) 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 MAY FURNISH SUCH COMMITTEE WITH ANY REPORTS OR RETURNS OR REPORT OR RETURN INFORMATION FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST. A. 7194 4 (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH REPORTS OR RETURNS OR REPORT OR RETURN INFORMATION HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH REPORTS OR RETURNS OR REPORT 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). § 8. Section 1146 of the tax law is amended by adding a new subdivi- sion (h) 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 MAY FURNISH SUCH COMMITTEE WITH ANY RETURNS OR REPORTS OR RETURN OR REPORT INFORMATION FILED UNDER THIS ARTICLE 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 REPORTS OR RETURN OR REPORT INFORMATION HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS OR RETURN OR REPORT 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). § 9. Section 1287 of the tax law is amended by adding a new subdivi- sion (g) 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 MAY FURNISH SUCH COMMITTEE WITH ANY RETURNS OR REPORTS OR RETURN OR REPORT INFORMATION FILED UNDER THIS ARTICLE 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 REPORTS OR RETURN OR REPORT INFORMATION HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS OR RETURN OR REPORT 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). § 10. Section 1296 of the tax law is amended by adding a new subdivi- sion (f) to read as follows: A. 7194 5 (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 MAY FURNISH SUCH COMMITTEE WITH ANY RETURNS OR REPORTS OR RETURN OR REPORT INFORMATION FILED UNDER THIS ARTICLE 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 REPORTS OR RETURN OR REPORT INFORMATION HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS OR RETURN OR REPORT 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). § 11. Section 1299-f of the tax law is amended by adding a new subdi- vision (d) 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 MAY FURNISH SUCH COMMITTEE WITH ANY RETURNS OR REPORTS OR RETURN OR REPORT INFORMATION FILED UNDER THIS ARTICLE 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 REPORTS OR RETURN OR REPORT INFORMATION HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS OR RETURN OR REPORT 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). § 12. Section 1418 of the tax law is amended by adding a new subdivi- sion (i) 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 MAY FURNISH SUCH COMMITTEE WITH ANY RETURNS OR RETURN INFORMATION FILED UNDER THIS ARTICLE 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 A. 7194 6 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). § 13. Section 1518 of the tax law is amended by adding a new subdivi- sion (h) 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 MAY FURNISH SUCH COMMITTEE WITH ANY RETURNS OR RETURN INFORMATION FILED UNDER THIS ARTICLE 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). § 14. Section 1555 of the tax law is amended by adding a new subdivi- sion (f) 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 MAY FURNISH SUCH COMMITTEE WITH ANY RETURNS OR RETURN INFORMATION FILED UNDER THIS ARTICLE 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). § 15. Section 11-1797 of the administrative code of the city of New York is amended by adding a new subdivision (m) 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 MAY FURNISH SUCH COMMITTEE WITH ANY REPORTS OR RETURNS OR REPORT OR RETURN INFORMATION FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST. (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH REPORTS OR RETURNS A. 7194 7 OR REPORT OR RETURN INFORMATION HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH REPORTS OR RETURNS OR REPORT 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). § 16. This act shall take effect immediately.
Co-Sponsors
Anthony D'Urso
Jonathan Jacobson
Sandy Galef
Taylor Darling
- view additional co-sponsors
Patricia Fahy
Amy Paulin
Victor M. Pichardo
Nader sayegh
Walter T. Mosley
Phil Steck
N. Nick Perry
Judy Griffin
Rebecca Seawright
Ellen C. Jaffee
Jo Anne Simon
Linda Rosenthal
Aravella Simotas
Thomas Abinanti
Charles Fall
Barbara Lifton
Karines Reyes
Richard Gottfried
Jose Rivera
Felix Ortiz
Harvey Epstein
Philip Ramos
Andrew Hevesi
Yuh-Line Niou
Jeffrey Dinowitz
David Weprin
Michael Blake
Multi-Sponsors
Carmen De La Rosa
Joseph Lentol
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) - 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.
LBD10448-06-9 A. 7194--A 2 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 SUCH REPORTS OR RETURNS 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). § 3. Section 202 of the tax law is amended by adding a new subdivision 6 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 REPORTS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; PROVIDED HOWEVER THAT, PRIOR TO FURNISHING ANY 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 SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (B) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH REPORTS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH REPORTS 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). § 4. Section 211 of the tax law is amended by adding a new subdivision 16 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 REPORTS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; PROVIDED HOWEVER THAT, PRIOR TO FURNISHING ANY 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 SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (B) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH REPORTS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH REPORTS 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). A. 7194--A 3 § 5. Section 314 of the tax law is amended by adding a new subdivision (g) 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- TEE WITH ANY RETURNS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; 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 SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS 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). § 6. Section 437 of the tax law is amended by adding a new subdivision 5 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 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 RETURNS OR REPORTS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; 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 COMMISSIONER, WOULD VIOLATE STATE OR FEDERAL LAW OR WOULD CONSTITUTE AN UNWARRANTED INVASION OF PERSONAL PRIVACY, SUCH AS SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (B) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS OR REPORTS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS 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). § 7. Section 491 of the tax law is amended by adding a new subdivision 1-a to read as follows: 1-A. COOPERATION WITH INVESTIGATIONS BY CERTAIN COMMITTEES OF THE UNITED STATES CONGRESS. (A) NOTWITHSTANDING THE PROVISIONS OF SUBDIVI- SION ONE 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 A. 7194--A 4 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 RETURNS OR REPORTS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; 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 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. (B) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS OR REPORTS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTH- ER 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). § 8. Section 499 of the tax law is amended by adding a new subdivision (a-1) 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 RETURNS OR REPORTS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; 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 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 RETURNS OR REPORTS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTH- ER 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). § 9. Section 514 of the tax law is amended by adding a new subdivision 6 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 RETURNS OR REPORTS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; PROVIDED HOWEVER THAT, PRIOR TO FURNISHING ANY RETURN OR REPORT, THE COMMISSIONER SHALL REDACT ANY INFORMATION THE DISCLOSURE OF WHICH, IN THE JUDGMENT OF A. 7194--A 5 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 RESIDENTIAL ADDRESS INFORMATION. (B) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS OR REPORTS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTH- ER 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). § 10. Section 994 of the tax law is amended by adding a new subsection (b-1) 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 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, 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 SUCH REPORTS OR RETURNS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTH- ER 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). § 11. Section 1146 of the tax law is amended by adding a new subdivi- sion (h) 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 RETURNS OR REPORTS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; 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 COMMISSIONER, WOULD VIOLATE STATE OR FEDERAL LAW OR WOULD CONSTITUTE AN UNWARRANTED INVASION OF PERSONAL PRIVACY, SUCH AS SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS OR REPORTS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, A. 7194--A 6 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 SUCH RETURNS OR REPORTS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTH- ER 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). § 12. Section 1287 of the tax law is amended by adding a new subdivi- sion (g) 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 RETURNS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; PROVIDED HOWEVER THAT, PRIOR TO FURNISHING ANY 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 SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTHER COMMIT- TEE, TO THE UNITED STATES HOUSE OF REPRESENTATIVES, OR TO THE UNITED STATES SENATE IN A MANNER CONSISTENT WITH THE REQUIREMENTS AND PROCE- DURES ESTABLISHED IN 26 U.S.C. SECTION 6103(F). § 13. Section 1296 of the tax law is amended by adding a new subdivi- sion (f) 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 RETURNS OR REPORTS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; 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 COMMISSIONER, WOULD VIOLATE STATE OR FEDERAL LAW OR WOULD CONSTITUTE AN UNWARRANTED INVASION OF PERSONAL PRIVACY, SUCH AS SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS OR REPORTS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS OR REPORTS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTH- ER 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). A. 7194--A 7 § 14. Section 1299-f of the tax law is amended by adding a new subdi- vision (d) 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 RETURNS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; PROVIDED HOWEVER THAT, PRIOR TO FURNISHING ANY 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 SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS 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). § 15. Section 1418 of the tax law is amended by adding a new subdivi- sion (i) 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 RETURNS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; PROVIDED HOWEVER THAT, PRIOR TO FURNISHING ANY 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 SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS 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). § 16. Section 1518 of the tax law is amended by adding a new subdivi- sion (h) 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 RETURNS A. 7194--A 8 FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; PROVIDED HOWEVER THAT, PRIOR TO FURNISHING ANY 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 SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS 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). § 17. Section 1555 of the tax law is amended by adding a new subdivi- sion (f) 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 RETURNS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; PROVIDED HOWEVER THAT, PRIOR TO FURNISHING ANY 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 SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION. (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS 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). § 18. Section 11-1797 of the administrative code of the city of New York is amended by adding a new subdivision (m) 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 RETURNS FILED UNDER THIS ARTICLE SPECIFIED IN SUCH REQUEST; 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 SOCIAL SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFOR- MATION. A. 7194--A 9 (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT SUCH RETURNS HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE LEGISLATIVE PURPOSE, 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 SUCH RETURNS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTHER COMMIT- TEE, TO THE UNITED STATES HOUSE OF REPRESENTATIVES, OR TO THE UNITED STATES SENATE IN A MANNER CONSISTENT WITH THE REQUIREMENTS AND PROCE- DURES ESTABLISHED IN 26 U.S.C. SECTION 6103(F). § 19. This act shall take effect immediately; provided, however, that: (a) the amendments to section 491 of the tax law made by section seven of this act shall not affect the repeal of such section and shall be deemed to be repealed therewith; and (b) the amendments to section 499 of the tax law made by section eight 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.