NY State Senate Bill S5072A

Archive: Last Bill Status - Signed by Governor

Introduced
In Committee
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Delivered to Governor
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Actions

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	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 08, 2019	referred to ways and means delivered to assembly passed senate
May 06, 2019	advanced to third reading
May 03, 2019	amended 5072a
May 01, 2019	2nd report cal.
Apr 30, 2019	1st report cal.520
Apr 08, 2019	referred to budget and revenue

Votes

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May 8, 2019 - floor Vote

S5072A

floor

Aye

Nay

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Apr 30, 2019 - committee Vote

S5072

committee

Aye

Nay

Aye with Reservations

Absent

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Abstained

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Committee Vote: Apr 30, 2019

aye (4)

nay (2)

aye wr (1)

Martinez

Bill Amendments

Original

A (Active)

Original

A (Active)

Co-Sponsors

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S5072 - Details

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

S5072 - Summary

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

S5072 - Sponsor Memo

 
BILL NUMBER: S5072

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

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill amends section 697 of the Tax Law (Personal Income
Tax) to add a new subsection authorizing the Commissioner of the Depart-
ment of Taxation and Finance to share state income tax return and return
information upon the written request of the Chairperson of the U.S.
House Ways & Means Committee, the U.S. Senate Finance Committee, and the
Joint Committee on Taxation.

The new subsection provides that such request must be accompanied by
certification that the tax returns have been requested for a specified
and legitimate legislative purpose, the requesting committee has made a
written request to the U.S. Secretary of the Treasury for related feder-
al returns or return information and that the returns will be treated by

the requesting committee in a manner consistent with federal law author-
izing 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 section 211 of the Tax
Law (Franchise Tax on Business Corporations.

Section 4 of the bill adds similar language to section 314 of the Tax
Law (Tax on Petroleum Businesses).

Section 5 of the bill adds similar language to section 437 of the Tax
Law (Taxes on Alcoholic Beverages).

Section 6 of the bill adds similar language to section 514 of the Tax
Law (Highway Use Tax).

Section 7 of the bill adds similar language to section 994 of the Tax
Law (Estate Tax).

Section 8 of the bill adds similar language to section 1146 of the Tax
Law (Sales and Compensating Use Taxes).

Section 9 of the bill adds similar language to section 1287 of the Tax
Law (Tax on Medallion Taxicab Trips in the Metropolitan Commuter Trans-
portation District).

Section 10 of the bill adds similar language to section 1296 of the Tax
Law (State Assessment Fee on Transportation Network Prearranged Trips).

Section 11 of the bill adds similar language to section 1299-F of the
Tax Law (Congestion Surcharge).

Section 12 of the bill adds similar language to section 1418 of the Tax
Law (Real Estate Transfer Tax).
Section 13 of the bill adds similar language to section 1518 of the Tax
Law (Franchise Taxes on Insurance Corporations).

Section 14 of the bill adds similar language to section 1555 of the Tax
Law (Tax on Independently Procured Insurance).

Section 15 of the bill adds similar language to section 11-1797 of the
New York City Administrative Code (City Personal Income Tax on Resi-
dents).

Section 16 of the bill is the effective date.

 
JUSTIFICATION:

Since 1924, federal law has allowed the U.S. House Ways & Means Commit-
tee, the U.S. Senate Finance Committee, and the Joint Committee on Taxa-
tion to obtain and inspect the confidential federal income tax informa-
tion of any taxpayer via a written request to the U.S.  Secretary of the
Treasury or his or her designee. (See 26 U.S.C.  6103(f)). While the
federal law provides a clear, unqualified right for the Congressional
committees to request and receive such returns, it's possible to contem-
plate a scenario in which a Congressional inquiry could be aided or
supplemented by New York state tax return information.

Currently, New York law provides no legal mechanism for the state to
cooperate with a Congressional committee exercising its tax oversight
function pursuant to 26 U.S.C. 6103(f). New York's various tax privacy
laws (e.g., Section 697(e) of the Tax Law) generally prohibit the New
York State Department of Taxation & Finance from sharing tax returns or
tax return information, unless there is an exception written into stat-
ute. Existing New York law authorizes the Department to share state tax
return information with the U.S. Treasury Department and other states'
tax departments for the purposes of tax-related investigations (see,
e.g. Section 697(f) of the Tax Law). This legislation would extend simi-
lar authorization to the Department for sharing state tax return infor-
mation with the specified Congressional committees.

This proposal authorizes the Commissioner of the Department of Taxation
and Finance to furnish state tax return or return information upon writ-
ten 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 may only share such information if the written request
certifies that (1) the returns or return information are being requested
for a specified and legitimate legislative purpose, (2) the requesting
committee has made a related request to the U.S. Treasury Department
pursuant to 26 U.S.C. 6103(f), and (3) the returns and/or return infor-
mation will be treated consistent with federal law for the purposes of
inspection and/or disclosure by the committee. As with the existing
exceptions to the general tax privacy law, the discretion to share the
information ultimately rests with the Commissioner.

The Congressional tax-related committees play an important role in over-
sight of tax administration, tax policy, and the federal agencies
responsible for implementing laws within the committees' jurisdiction.
If those committees determine that New York State could provide informa-
tion helpful to the execution of those oversight duties, it makes sense
to establish a legal mechanism for the State to do so.

 
PRIOR LEGISLATIVE HISTORY:

None, new bill.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

S5072 - Bill Text download pdf


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

                                  5072

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              April 8, 2019
                               ___________

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

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

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

  Section 1. Section 697 of the tax law  is  amended  by  adding  a  new
subsection (f-1) to read as follows:
  (F-1)  COOPERATION  WITH  INVESTIGATIONS  BY CERTAIN COMMITTEES OF THE
UNITED  STATES  CONGRESS.--(1)   NOTWITHSTANDING   THE   PROVISIONS   OF
SUBSECTION  (E)  OF  THIS  SECTION, UPON WRITTEN REQUEST FROM THE CHAIR-
PERSON OF THE COMMITTEE ON WAYS AND MEANS OF THE UNITED STATES HOUSE  OF
REPRESENTATIVES,  THE  CHAIRPERSON  OF  THE  COMMITTEE ON FINANCE OF THE
UNITED STATES SENATE, OR THE CHAIRPERSON OF THE JOINT COMMITTEE ON TAXA-
TION OF THE UNITED STATES CONGRESS, THE COMMISSIONER  MAY  FURNISH  SUCH
COMMITTEE  WITH ANY RETURNS OR RETURN INFORMATION FILED UNDER THIS ARTI-
CLE SPECIFIED IN SUCH REQUEST.
  (2) SUCH PERMISSION SHALL BE GRANTED ONLY IF THE  CHAIRPERSON  OF  THE
REQUESTING  COMMITTEE  CERTIFIES  IN WRITING THAT SUCH RETURNS OR RETURN
INFORMATION HAVE BEEN REQUESTED FOR A SPECIFIED AND LEGITIMATE  LEGISLA-
TIVE PURPOSE, THE REQUESTING COMMITTEE HAS MADE A WRITTEN REQUEST TO THE
UNITED  STATES  SECRETARY OF THE TREASURY FOR RELATED FEDERAL RETURNS OR
RETURN INFORMATION, PURSUANT TO 26  U.S.C.  SECTION  6103(F),  AND  SUCH
RETURNS  OR  RETURN  INFORMATION  WILL  BE INSPECTED AND/OR SUBMITTED TO
ANOTHER COMMITTEE, TO THE UNITED STATES HOUSE OF REPRESENTATIVES, OR  TO
THE  UNITED  STATES  SENATE IN A MANNER CONSISTENT WITH THE REQUIREMENTS
AND PROCEDURES ESTABLISHED IN 26 U.S.C. SECTION 6103(F).
  § 2. Section 202 of the tax law is amended by adding a new subdivision
6 to read as follows:

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

                                                           LBD10448-02-9

S. 5072                             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

S. 5072                             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.

S. 5072                             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:

S. 5072                             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

S. 5072                             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

S. 5072                             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

view additional co-sponsors

S5072A (ACTIVE) - Details

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

S5072A (ACTIVE) - Summary

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

S5072A (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S5072A

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

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill is the title clause.

Section 2 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 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 any infor-
mation that, if disclosed, would violate state or federal law or would
constitute an unwarranted invasion of personal privacy (e.g. 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 for a
specified and legitimate legislative purpose, the requesting committee
has made a written request to the U.S Secretary of the Treasury for
related federal returns or return information and that the returns will
be treated by the requesting committee in a manner consistent with
federal law authorizing the same committees to request and receive
federal income tax returns from the U.S. Treasury.

Section 3 of the bill adds similar language to section 202 of the Tax
Law (Corporation Tax).

Section 4 of the bill adds similar language to section 211 of the Tax
Law (Franchise Tax on Business Corporations.

Section 5 of the bill adds similar language to section 314 of the Tax
Law (Tax on Petroleum Businesses).

Section 6 of the bill adds similar language to section 437 of the Tax
Law (Taxes on Alcoholic Beverages).

Section 7 of the bill adds similar language to section 491 of the Tax
Law ().

Section 8 of the bill adds similar language to section 499 of the Tax
Law ().

Section 9 of the bill adds similar language to section 514 of the Tax
Law (Highway Use Tax).

Section 10 of the bill adds similar language to section 994 of the Tax
Law (Estate Tax).

Section 11 of the bill adds similar language to section 1146 of the Tax
Law (Sales and Compensating Use Taxes).


Section 12 of the bill adds similar language to section 1287 of the Tax
Law (Tax on Medallion Taxicab Trips in the Metropolitan Commuter Trans-
portation District).

Section 13 of the bill adds similar language to section 1296 of the Tax
Law (State Assessment Fee on Transportation Network Prearranged Trips).

Section 14 of the bill adds similar language to section 1299-F of the
Tax Law (Congestion Surcharge).

Section 15 of the bill adds similar language to section 1418 of the Tax
Law (Real Estate Transfer Tax).

Section 16 of the bill adds similar language to section 1518 of the Tax
Law (Franchise Taxes on Insurance Corporations).

Section 17 of the bill adds similar language to section 1555 of the Tax
Law (Tax on Independently Procured Insurance).

Section 18 of the bill adds similar language to section 11-1797 of the
New York City Administrative Code (City Personal Income Tax on Resi-
dents).

Section 19 of the bill is the effective date.

 
JUSTIFICATION:

Since 1924, federal law has allowed the U.S. House Ways & Means Commit-
tee, the U.S. Senate Finance Committee, and the Joint Committee on Taxa-
tion to obtain and inspect the confidential federal income tax informa-
tion of any taxpayer via a written request to the U.S.  Secretary of the
Treasury or his or her designee. (See 26 U.S.C.  6103(f)). While the
federal law provides a clear, unqualified right for the Congressional
committees to request and receive such returns, it's possible to contem-
plate a scenario in which a Congressional inquiry could be aided or
supplemented by New York state tax returns or reports.

Currently, New York law provides no legal mechanism for the state to
cooperate with a Congressional committee exercising its tax oversight
function pursuant to 26 U.S.C. 6103(f). New York's various tax privacy
laws (e.g., Section 697(e) of the Tax Law) generally prohibit the New
York State Department of Taxation & Finance from sharing tax returns or
reports, unless there is an exception written into statute.  Existing
New York law authorizes the Department to share state tax returns and
reports with the U.S. Treasury Department and other states' tax depart-
ments for the purposes of tax-related investigations (see, e.g. Section
697(f) of the Tax Law). This legislation would extend similar authori-
zation to the Department for sharing state tax returns and reports with
the specified Congressional committees.

This proposal directs the Commissioner of the Department of Taxation and
Finance to furnish state tax returns or reports upon 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. To protect
taxpayer privacy, the Commissioner is required to redact any information
which, if disclosed, would violate state or federal law, or would
constitute an unwarranted invasion of personal privacy.

The Commissioner shall only share such information if the written
request certifies that (1) the returns or return information are being
requested for a specified and legitimate legislative purpose, (2) the
requesting committee has made a related request to the U.S.  Treasury
Department pursuant to 26 U.S.C. 6103(f), and (3) the returns and/or
reports will be treated consistent with federal law for the purposes of
inspection and/or disclosure by the committee.

The Congressional tax-related committees play an important role in over-
sight of tax administration, tax policy, and the federal agencies
responsible for implementing laws within the committees' jurisdiction.
If those committees determine that New York State could provide informa-
tion helpful to the execution of those oversight duties, it makes sense
to establish a legal mechanism for the State to do so.

 
PRIOR LEGISLATIVE HISTORY:

None, new bill.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
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.

S5072A (ACTIVE) - Bill Text download pdf


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

                                 5072--A
    Cal. No. 520

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              April 8, 2019
                               ___________

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

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

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

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

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

                      [ ] is old law to be omitted.
                                                           LBD10448-05-9

S. 5072--A                          2

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 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-

S. 5072--A                          3

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).
  § 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:

S. 5072--A                          4

  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
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

S. 5072--A                          5

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 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

S. 5072--A                          6

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).
  § 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),

S. 5072--A                          7

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).
  §  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

S. 5072--A                          8

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).
  §  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

S. 5072--A                          9

WOULD CONSTITUTE AN UNWARRANTED INVASION OF PERSONAL  PRIVACY,  SUCH  AS
SOCIAL  SECURITY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFOR-
MATION.
  (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.

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The New York State Senate

senate Bill S5072A

Sponsored By

Archive: Last Bill Status - Signed by Governor

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Votes

May 8, 2019 - floor Vote

Floor Vote: May 8, 2019

Apr 30, 2019 - committee Vote

Committee Vote: Apr 30, 2019

Bill Amendments

Co-Sponsors

S5072 - Details

S5072 - Summary

S5072 - Sponsor Memo

S5072 - Bill Text download pdf

Co-Sponsors

S5072A (ACTIVE) - Details

S5072A (ACTIVE) - Summary

S5072A (ACTIVE) - Sponsor Memo

S5072A (ACTIVE) - Bill Text download pdf

Comments

senate Bill S5072A

Share this bill

Sponsored By

Archive: Last Bill Status - Signed by Governor

Your Voice

Actions

Votes

May 8, 2019 - floor Vote

Floor Vote: May 8, 2019

Apr 30, 2019 - committee Vote

Committee Vote: Apr 30, 2019

Bill Amendments

Co-Sponsors

S5072 - Details

S5072 - Summary

S5072 - Sponsor Memo

S5072 - Bill Text download pdf

Co-Sponsors

S5072A (ACTIVE) - Details

S5072A (ACTIVE) - Summary

S5072A (ACTIVE) - Sponsor Memo

S5072A (ACTIVE) - Bill Text download pdf

Comments