S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1140--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              January 8, 2025
                                ___________
 
 Introduced by Sens. GONZALEZ, CLEARE, HOYLMAN-SIGAL, JACKSON, KRUEGER --
   read  twice  and  ordered printed, and when printed to be committed to
   the Committee on Budget and  Revenue  --  committee  discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee

 AN ACT to amend the tax law, in relation to establishing a tax on  noise
   emissions from non-essential helicopter and seaplane flights in cities
   with a population of one million or more
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new article 12-B to read
 as follows:
                               ARTICLE 12-B
                        NOISE TAX ON NON-ESSENTIAL
                      HELICOPTER AND SEAPLANE FLIGHTS
 SECTION 289-G. DEFINITIONS.
         289-H. IMPOSITION OF THE NOISE TAX ON  NON-ESSENTIAL  HELICOPTER
                  AND SEAPLANE FLIGHTS.
         289-I. LIABILITY FOR THE TAX.
         289-J. EXEMPTIONS FROM THE TAX.
         289-K. PAYMENT AND RETURNS.
         289-L. RECORDS TO BE KEPT.
         289-M. SECRECY OF RETURNS AND REPORTS.
         289-N. PRACTICE AND PROCEDURE.
         289-O. DEPOSIT AND DISPOSITION OF REVENUE.
   § 289-G. DEFINITIONS.  FOR THE PURPOSES OF THIS ARTICLE, THE FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "HELICOPTER" MEANS AN AIRCRAFT, THE SUPPORT OF WHICH IN THE AIR  IS
 NORMALLY  DERIVED  FROM  AIRFOILS MECHANICALLY ROTATED ABOUT AN APPROXI-
 MATELY VERTICAL AXIS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01055-03-5
 S. 1140--A                          2
              

 
   2. "HELICOPTER OR SEAPLANE OPERATOR" MEANS A PERSON  OR  ENTITY  WHICH
 CONDUCTS NON-ESSENTIAL HELICOPTER OR SEAPLANE FLIGHTS WITHIN A CITY WITH
 A POPULATION OF ONE MILLION OR MORE WITHIN NEW YORK STATE.
   3.  "SEAPLANE"  MEANS  ANY  AIRCRAFT  DEFINED OR CLASSIFIED AS SUCH BY
 FEDERAL LAW, RULE OR REGULATION.
   4. "NON-ESSENTIAL FLIGHT" MEANS A FLIGHT MADE BY A HELICOPTER OR SEAP-
 LANE THAT ORIGINATES AND TERMINATES WITHIN  NEW  YORK  STATE,  WITH  THE
 ORIGINATION  OR TERMINATION BEING WITHIN A CITY WITH A POPULATION OF ONE
 MILLION OR MORE WITHIN NEW YORK STATE, OTHER THAN THOSE CONDUCTED:
   (A) FOR PURPOSES OF HEAVY-LIFT OPERATIONS IN SUPPORT  OF  CONSTRUCTION
 AND INFRASTRUCTURE MAINTENANCE;
   (B)  FOR  PURPOSES OF PUBLIC HEALTH AND SAFETY, INCLUDING LAW ENFORCE-
 MENT, EMERGENCY RESPONSE, DISASTER RESPONSE, THE  PROVISION  OF  MEDICAL
 SERVICES, AND PROVIDING OTHER SERVICES; OR
   (C)  FOR  THE BENEFIT OF THE GENERAL PUBLIC, INCLUDING FLIGHTS CARRIED
 OUT FOR RESEARCH OR FOR OFFICIAL PURPOSES BY A NEWS ORGANIZATION.
   5. "QUIET AIRCRAFT" MEANS A HELICOPTER OR SEAPLANE OF A MODEL THAT HAS
 BEEN CERTIFIED AS MEETING THE THRESHOLD TO  BE  CLASSIFIED  AS  A  QUIET
 AIRCRAFT AS PER SECTION TWO HUNDRED EIGHTY-NINE-J OF THIS ARTICLE.
   §  289-H.  IMPOSITION OF THE NOISE TAX ON NON-ESSENTIAL HELICOPTER AND
 SEAPLANE FLIGHTS.  IN ADDITION TO ANY OTHER TAX OR ASSESSMENT IMPOSED BY
 THIS CHAPTER OR ANY OTHER LAW, THERE IS HEREBY IMPOSED BEGINNING JANUARY
 FIRST, TWO THOUSAND TWENTY-FIVE A NOISE TAX  ON  NON-ESSENTIAL  SEAPLANE
 AND  HELICOPTER  FLIGHTS AT THE RATE OF FIFTY DOLLARS PER SEAT TICKET OR
 TWO HUNDRED DOLLARS PER FLIGHT, WHICHEVER IS GREATER.
   § 289-I. LIABILITY FOR THE TAX.  ANY NON-ESSENTIAL HELICOPTER OR SEAP-
 LANE FLIGHT IS SUBJECT TO THE TAX  IMPOSED  BY  THIS  ARTICLE.  THE  TAX
 IMPOSED  BY THIS SECTION SHALL NOT BE IMPOSED ON ANY HELICOPTER OR SEAP-
 LANE FLIGHTS IF SUCH IMPOSITION IS SUPERSEDED BY FEDERAL  LAW  OR  REGU-
 LATION.
   §  289-J.  EXEMPTIONS FROM THE TAX. 1. ANY NON-ESSENTIAL HELICOPTER OR
 SEAPLANE FLIGHT CONDUCTED USING A QUIET AIRCRAFT IS  EXEMPTED  FROM  THE
 TAX IMPOSED BY SECTION TWO HUNDRED EIGHTY-NINE-H OF THIS ARTICLE.
   2.  THE DEPARTMENT, IN CONSULTATION WITH THE DEPARTMENT OF TRANSPORTA-
 TION SHALL CREATE A REGISTRY OF MODELS OF HELICOPTERS AND SEAPLANES THAT
 WILL BE DEFINED AS QUIET AIRCRAFT FOR THE PURPOSES OF THIS ARTICLE. SUCH
 REGISTRY SHALL BE ESTABLISHED BY JANUARY FIRST, TWO THOUSAND TWENTY-SEV-
 EN, AND SHALL BE UPDATED NO LESS THAN EVERY TWO YEARS.
   3. FOR A HELICOPTER OR SEAPLANE MODEL TO BE CONSIDERED TO BE  A  QUIET
 AIRCRAFT,  THE  AIRCRAFT  MUST BE ELECTRIC POWERED AND, (A) FOR HELICOP-
 TERS, CREATE AT LEAST TEN DECIBELS LESS OF NOISE, AS MEASURED UNDER  THE
 PROCEDURES  OF  APPENDIX H OF 14 CFR PART 36, AS A HELICOPTER THAT WOULD
 MEET THE GCNP QUIET AIRCRAFT TECHNOLOGY DESIGNATION  ESTABLISHED  BY  14
 CFR  APPENDIX  A TO SUBPART U OF PART 93, OR ANY FEDERAL LIMITS ON NOISE
 FROM HELICOPTERS ENACTED THAT ARE MORE  STRICT  THAN  THE  GCNP    QUIET
 AIRCRAFT  TECHNOLOGY  DESIGNATION AND (B) FOR SEAPLANES, CREATE AT LEAST
 TEN DECIBELS LESS OF NOISE, AS MEASURED UNDER THE PROCEDURES OF APPENDIX
 G OF 14 CFR PART 36, THAN A SEAPLANE WOULD MAKE TO COMPLY WITH THE STAGE
 5 NOISE LEVELS ADOPTED UNDER 14 CFR PARTS 36 AND 91, WHICH ARE EQUAL  TO
 THE  LEVELS  ESTABLISHED UNDER INTERNATIONAL CIVIL AVIATION ORGANIZATION
 (ICAO) CHAPTER 14 OF ANNEX 16, VOLUME I, OR ANY FEDERAL LIMITS ON  NOISE
 FROM  SEAPLANES  ENACTED  THAT  ARE  MORE  STRICT THAN THE STAGE 5 NOISE
 LEVELS.
   § 289-K. PAYMENT AND RETURNS. 1. EVERY HELICOPTER AND SEAPLANE  OPERA-
 TOR  SHALL  FILE  A  RETURN QUARTERLY WITH THE COMMISSIONER.   PROVIDED,
 HOWEVER, THAT IF THE COMMISSIONER IN THE EXERCISE  OF  THEIR  DISCRETION
 S. 1140--A                          3
 
 DEEMS  IT  NECESSARY  TO  PROTECT THE REVENUES TO BE OBTAINED UNDER THIS
 ARTICLE, SUCH COMMISSIONER MAY GIVE NOTICE REQUIRING SUCH  OPERATOR,  IN
 ADDITION  TO  FILING  A  QUARTERLY  RETURN, TO FILE EITHER SHORT-FORM OR
 LONG-FORM  PART-QUARTERLY  RETURNS,  AS  SPECIFIED  IN  SUCH NOTICE. FOR
 PURPOSES OF THIS ARTICLE THE  TERM  "LONG-FORM,  PART-QUARTERLY  RETURN"
 SHALL  MEAN  A RETURN IN A FORM DETERMINED BY THE COMMISSIONER PROVIDING
 FOR THE CALCULATION OF THE ACTUAL TAXES FOR  THE  PRECEDING  MONTH.  FOR
 PURPOSES  OF  THIS  ARTICLE THE TERM "SHORT-FORM, PART-QUARTERLY RETURN"
 SHALL MEAN A RETURN WHICH SHALL BE AVAILABLE FOR  USE  IN  FILING  AS  A
 RETURN  FOR  THE  FIRST  TWO  MONTHS OF ANY QUARTER AND ONLY BY A PERSON
 REQUIRED TO FILE A RETURN MONTHLY WHO HAS HAD AT LEAST  FOUR  SUCCESSIVE
 QUARTERLY  TAX  PERIODS  IMMEDIATELY  PRECEDING  THE MONTH FOR WHICH THE
 RETURN IS TO BE FILED AND WHO ELECTS SUCH USE, AND IS IN A  FORM  DETER-
 MINED BY THE COMMISSIONER AND PROVIDING FOR THE CALCULATION OF ONE-THIRD
 OF  THE TOTAL TAXES PAID BY THE PERSON TO THE COMMISSIONER IN THE COMPA-
 RABLE QUARTER OF THE IMMEDIATELY PRECEDING YEAR UNDER THIS ARTICLE.
   2. THE RETURNS AND INFORMATION RETURNS REQUIRED BY THIS SECTION TO  BE
 FILED  QUARTERLY SHALL BE FILED FOR QUARTERLY PERIODS ENDING ON THE LAST
 DAY OF FEBRUARY, MAY, AUGUST AND NOVEMBER OF EACH YEAR, AND EACH  RETURN
 AND  EACH INFORMATION RETURN SHALL BE FILED WITHIN TWENTY DAYS AFTER THE
 END OF THE QUARTERLY PERIOD COVERED THEREBY.  THE  RETURNS  REQUIRED  BY
 THIS  SECTION  TO  BE  FILED  MONTHLY SHALL BE FILED FOR MONTHLY PERIODS
 ENDING ON THE LAST DAY OF EACH MONTH AND  EACH  RETURN  SHALL  BE  FILED
 WITHIN  TWENTY  DAYS  AFTER THE END OF EACH PRIOR MONTH. THE INFORMATION
 RETURNS REQUIRED TO BE FILED ANNUALLY SHALL BE  FILED  FOR  TWELVE-MONTH
 PERIODS ENDING ON THE LAST DAY OF MAY OF EACH YEAR, AND EACH SUCH INFOR-
 MATION  RETURN  SHALL  BE  FILED WITHIN TWENTY DAYS AFTER THE END OF THE
 TWELVE-MONTH PERIOD COVERED THEREBY.
   3. THE TAX COMMISSION MAY PERMIT OR REQUIRE RETURNS TO BE MADE  COVER-
 ING  OTHER  PERIODS  AND  UPON  SUCH DATES AS IT MAY SPECIFY. IF THE TAX
 COMMISSION DEEMS IT NECESSARY IN ORDER TO  ENSURE  THE  PAYMENT  OF  THE
 TAXES  IMPOSED  BY  THIS  ARTICLE, IT MAY REQUIRE RETURNS TO BE MADE FOR
 SHORTER PERIODS THAN THOSE PRESCRIBED PURSUANT TO THE FOREGOING SUBDIVI-
 SIONS OF THIS SECTION, AND UPON SUCH DATES AS IT MAY SPECIFY.
   4. THE FORM OF RETURNS SHALL BE PRESCRIBED BY THE TAX  COMMISSION  AND
 SHALL  CONTAIN  SUCH INFORMATION AS IT MAY DEEM NECESSARY FOR THE PROPER
 ADMINISTRATION OF THIS  ARTICLE.  THE  COMMISSION  MAY  REQUIRE  AMENDED
 RETURNS  TO  BE FILED WITHIN TWENTY DAYS AFTER NOTICE AND TO CONTAIN THE
 INFORMATION SPECIFIED IN THE NOTICE.
   5. IN ADDITION TO ANY OTHER PENALTY OR  INTEREST  PROVIDED  FOR  UNDER
 THIS  ARTICLE  OR OTHER LAW, AND UNLESS IT IS SHOWN THAT SUCH FAILURE IS
 DUE TO REASONABLE CAUSE AND NOT  DUE  TO  WILLFUL  NEGLECT,  ANY  PERSON
 LIABLE  FOR  THE  TAX IMPOSED BY THIS ARTICLE THAT FAILS TO PAY SUCH TAX
 WHEN DUE SHALL BE LIABLE FOR A  PENALTY  IN  AN  AMOUNT  EQUAL  TO  FOUR
 HUNDRED PERCENT OF THE TOTAL TAX AMOUNT THAT IS DUE.
   §  289-L.  RECORDS TO BE KEPT. EVERY OPERATOR LIABLE FOR THE SURCHARGE
 IMPOSED BY THIS ARTICLE SHALL KEEP, AND SHALL MAKE AVAILABLE FOR  REVIEW
 UPON DEMAND BY THE COMMISSIONER:
   1. RECORDS OF HELICOPTER AND SEAPLANE FLIGHTS UNDERTAKEN BY SUCH OPER-
 ATOR;
   2. TOTAL AMOUNT OF TAXES COLLECTED UNDER THIS ARTICLE;
   3. ANY INFORMATION REQUIRED BY THE DEPARTMENT BY RULE OR REGULATION;
   4.  TRUE AND COMPLETE COPIES OF ANY RECORDS REQUIRED TO BE KEPT BY ANY
 APPLICABLE REGULATORY DEPARTMENT OR AGENCY; AND
   5. SUCH OTHER RECORDS AND INFORMATION AS THE COMMISSIONER MAY  REQUIRE
 TO PERFORM THEIR DUTIES UNDER THIS ARTICLE.
 S. 1140--A                          4
 
   §  289-M. SECRECY OF RETURNS AND REPORTS. 1. EXCEPT IN ACCORDANCE WITH
 PROPER JUDICIAL ORDER OR AS OTHERWISE  PROVIDED  BY  LAW,  IT  SHALL  BE
 UNLAWFUL  FOR  THE  COMMISSIONER, ANY OFFICER OR EMPLOYEE OF THE DEPART-
 MENT, ANY PERSON ENGAGED OR RETAINED BY THE DEPARTMENT ON AN INDEPENDENT
 CONTRACT BASIS, OR ANY PERSON WHO IN ANY MANNER MAY ACQUIRE KNOWLEDGE OF
 THE  CONTENTS OF A RETURN OR REPORT FILED WITH THE COMMISSIONER PURSUANT
 TO THIS ARTICLE, TO DIVULGE OR MAKE KNOWN IN ANY MANNER ANY  PARTICULARS
 SET  FORTH  OR  DISCLOSED  IN  ANY  SUCH  RETURN OR REPORT. THE OFFICERS
 CHARGED WITH THE CUSTODY OF  SUCH  RETURNS  AND  REPORTS  SHALL  NOT  BE
 REQUIRED  TO  PRODUCE  ANY  OF THEM OR EVIDENCE OF ANYTHING CONTAINED IN
 THEM IN ANY ACTION OR PROCEEDING IN ANY COURT, EXCEPT ON BEHALF  OF  THE
 COMMISSIONER  IN  AN  ACTION  OR PROCEEDING UNDER THE PROVISIONS OF THIS
 CHAPTER, OR IN ANY OTHER ACTION OR PROCEEDING INVOLVING  THE  COLLECTION
 OF  A  SURCHARGE  DUE UNDER THIS CHAPTER TO WHICH THE STATE, THE COMMIS-
 SIONER OR AN AGENCY  THAT  IS  AUTHORIZED  TO  PERMIT  OR  REGULATE  THE
 PROVISION OF ANY RELEVANT TRANSPORTATION IS A PARTY OR A CLAIMANT, OR ON
 BEHALF  OF  ANY  PARTY  TO  ANY  ACTION, PROCEEDING OR HEARING UNDER THE
 PROVISIONS OF THIS ARTICLE, WHEN THE RETURNS OR THE REPORTS OR THE FACTS
 SHOWN THEREBY ARE DIRECTLY INVOLVED IN SUCH ACTION, PROCEEDING OR  HEAR-
 ING,  IN ANY OF WHICH EVENTS THE COURT, OR IN THE CASE OF A HEARING, THE
 DIVISION OF TAX APPEALS, MAY REQUIRE THE PRODUCTION OF, AND MAY ADMIT IN
 EVIDENCE SO MUCH OF SAID RETURNS OR REPORTS OR OF THE FACTS SHOWN THERE-
 BY AS ARE PERTINENT TO THE ACTION OR PROCEEDING AND NO  MORE.    NOTHING
 HEREIN  SHALL  BE  CONSTRUED,  HOWEVER, TO PROHIBIT THE COMMISSIONER, IN
 THEIR DISCRETION, FROM ALLOWING THE INSPECTION OR DELIVERY OF  A  CERTI-
 FIED  COPY  OF  ANY  RETURN  OR REPORT FILED UNDER THIS ARTICLE, OR FROM
 PROVIDING ANY INFORMATION CONTAINED IN ANY SUCH RETURN OR REPORT, BY  OR
 TO  A  DULY  AUTHORIZED  OFFICER  OR EMPLOYEE OF THE COMPTROLLER; NOR TO
 PROHIBIT THE INSPECTION OR DELIVERY OF A CERTIFIED COPY OF ANY RETURN OR
 REPORT FILED UNDER THIS ARTICLE, OR THE  PROVISION  OF  ANY  INFORMATION
 CONTAINED  THEREIN,  BY OR TO THE ATTORNEY GENERAL OR OTHER LEGAL REPRE-
 SENTATIVES OF THE STATE WHEN AN ACTION SHALL HAVE  BEEN  RECOMMENDED  OR
 COMMENCED  PURSUANT  TO THIS CHAPTER IN WHICH SUCH RETURNS OR REPORTS OR
 THE FACTS SHOWN THEREBY ARE  DIRECTLY  INVOLVED;  NOR  TO  PROHIBIT  THE
 COMMISSIONER  FROM  PROVIDING OR CERTIFYING TO THE DIVISION OF BUDGET OR
 THE COMPTROLLER THE TOTAL NUMBER OF RETURNS OR REPORTS FILED UNDER  THIS
 ARTICLE IN ANY REPORTING PERIOD AND THE TOTAL COLLECTIONS RECEIVED THER-
 EFROM;  NOR  TO  PROHIBIT  THE  DELIVERY  TO A PERSON LIABLE FOR THE TAX
 IMPOSED BY THIS ARTICLE, OR A DULY AUTHORIZED REPRESENTATIVE OF SUCH,  A
 CERTIFIED  COPY OF ANY RETURN OR REPORT FILED BY SUCH PERSON PURSUANT TO
 THIS ARTICLE, NOR TO PROHIBIT THE PUBLICATION OF STATISTICS  SO  CLASSI-
 FIED  AS  TO PREVENT THE IDENTIFICATION OF PARTICULAR RETURNS OR REPORTS
 AND THE ITEMS THEREOF; NOR TO PROHIBIT THE DISCLOSURE, IN SUCH MANNER AS
 THE COMMISSIONER DEEMS APPROPRIATE, OF THE NAMES AND  OTHER  APPROPRIATE
 IDENTIFYING INFORMATION OF THOSE PERSONS REQUIRED TO PAY THE TAX IMPOSED
 BY THIS ARTICLE.
   2.  NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION,
 THE COMMISSIONER MAY PERMIT THE SECRETARY OF THE TREASURY OF THE  UNITED
 STATES OR SUCH SECRETARY'S DELEGATE, OR THE AUTHORIZED REPRESENTATIVE OF
 EITHER  SUCH OFFICER, TO INSPECT ANY RETURN FILED UNDER THIS ARTICLE, OR
 MAY FURNISH TO SUCH OFFICER OR SUCH OFFICER'S AUTHORIZED  REPRESENTATIVE
 AN  ABSTRACT  OF  ANY SUCH RETURN OR SUPPLY SUCH PERSON WITH INFORMATION
 CONCERNING AN ITEM CONTAINED IN ANY SUCH RETURN,  OR  DISCLOSED  BY  ANY
 INVESTIGATION OF LIABILITY UNDER THIS ARTICLE, BUT SUCH PERMISSION SHALL
 BE  GRANTED OR SUCH INFORMATION FURNISHED ONLY IF THE LAWS OF THE UNITED
 STATES GRANT SUBSTANTIALLY SIMILAR PRIVILEGES  TO  THE  COMMISSIONER  OR
 S. 1140--A                          5
 
 OFFICER OF THIS STATE CHARGED WITH THE ADMINISTRATION OF THE TAX IMPOSED
 BY THIS ARTICLE, AND ONLY IF SUCH INFORMATION IS TO BE USED FOR PURPOSES
 OF  TAX  ADMINISTRATION  ONLY; AND PROVIDED FURTHER THE COMMISSIONER MAY
 FURNISH  TO  THE COMMISSIONER OF INTERNAL REVENUE OR SUCH COMMISSIONER'S
 AUTHORIZED REPRESENTATIVE SUCH RETURNS  FILED  UNDER  THIS  ARTICLE  AND
 OTHER TAX INFORMATION, AS SUCH COMMISSIONER MAY CONSIDER PROPER, FOR USE
 IN COURT ACTIONS OR PROCEEDINGS UNDER THE INTERNAL REVENUE CODE, WHETHER
 CIVIL OR CRIMINAL, WHERE A WRITTEN REQUEST THEREFOR HAS BEEN MADE TO THE
 COMMISSIONER  BY  THE  SECRETARY OF THE TREASURY OF THE UNITED STATES OR
 SUCH SECRETARY'S DELEGATE, PROVIDED THE LAWS OF THE UNITED STATES  GRANT
 SUBSTANTIALLY  SIMILAR  POWERS  TO  THE SECRETARY OF THE TREASURY OF THE
 UNITED STATES OR THEIR DELEGATE. WHERE THE COMMISSIONER HAS  SO  AUTHOR-
 IZED   USE   OF  RETURNS  AND  OTHER  INFORMATION  IN  SUCH  ACTIONS  OR
 PROCEEDINGS, OFFICERS AND EMPLOYEES OF THE  DEPARTMENT  MAY  TESTIFY  IN
 SUCH ACTIONS OR PROCEEDINGS IN RESPECT TO SUCH RETURNS OR OTHER INFORMA-
 TION.
   3. (A) ANY OFFICER OR EMPLOYEE OF THE STATE WHO WILLFULLY VIOLATES THE
 PROVISIONS  OF  SUBDIVISION  ONE OF THIS SECTION SHALL BE DISMISSED FROM
 OFFICE AND BE INCAPABLE OF HOLDING ANY PUBLIC OFFICE  FOR  A  PERIOD  OF
 FIVE YEARS THEREAFTER.
   (B)  CROSS-REFERENCE: FOR CRIMINAL PENALTIES, SEE ARTICLE THIRTY-SEVEN
 OF THIS CHAPTER.
   4. (A) NOTWITHSTANDING THE  PROVISIONS  OF  SUBDIVISION  ONE  OF  THIS
 SECTION,  UPON  WRITTEN REQUEST FROM THE CHAIRPERSON OF THE COMMITTEE ON
 WAYS AND MEANS OF THE UNITED STATES HOUSE OF REPRESENTATIVES, THE CHAIR-
 PERSON OF THE COMMITTEE ON FINANCE OF THE UNITED STATES SENATE,  OR  THE
 CHAIRPERSON  OF  THE  JOINT  COMMITTEE  ON TAXATION OF THE UNITED STATES
 CONGRESS, THE COMMISSIONER SHALL FURNISH SUCH COMMITTEE WITH ANY CURRENT
 OR PRIOR YEAR RETURNS SPECIFIED IN SUCH REQUEST THAT  WERE  FILED  UNDER
 THIS  ARTICLE  BY  THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF
 THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW
 YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE
 BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF  OF
 THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING
 OR  CONFIRMED  CAPACITY  IN  A  POSITION  SUBJECT TO CONFIRMATION BY THE
 UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE  ELECTED  OFFI-
 CIAL,  AS  DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVEN-
 TY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR  EMPLOYEE,  AS
 DEFINED  IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH
 SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON,  AS  DEFINED  IN
 PARAGRAPH  (H)  OF  SUBDIVISION  ONE  OF SUCH SECTION SEVENTY-THREE-A; A
 LOCAL ELECTED OFFICIAL, AS  DEFINED  IN  SUBDIVISIONS  ONE  AND  TWO  OF
 SECTION  EIGHT  HUNDRED  TEN  OF  THE  GENERAL  MUNICIPAL  LAW; A PERSON
 APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN  THE
 POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
 TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER
 OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE  OF  THE  UNIFIED  COURT
 SYSTEM;  OR  FILED  BY  A  PARTNERSHIP,  FIRM, ASSOCIATION, CORPORATION,
 JOINT-STOCK COMPANY, TRUST OR  SIMILAR  ENTITY  DIRECTLY  OR  INDIRECTLY
 CONTROLLED  BY  ANY  INDIVIDUAL  LISTED  IN  THIS  PARAGRAPH, WHETHER BY
 CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY  INTEREST  IN  SUCH
 ENTITY,  OR  OTHERWISE,  OR  FILED  BY A PARTNERSHIP, FIRM, ASSOCIATION,
 CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF  WHICH  ANY
 INDIVIDUAL  LISTED  IN  THIS  PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE
 VOTING SECURITIES OF  SUCH  ENTITY;  PROVIDED  HOWEVER  THAT,  PRIOR  TO
 FURNISHING  ANY  RETURN,  THE  COMMISSIONER  SHALL  REDACT ANY COPY OF A
 S. 1140--A                          6
 
 FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A
 FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY SOCIAL SECURI-
 TY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION.
   (B)  NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS
 THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES  IN  WRITING  THAT
 SUCH  RETURNS  HAVE  BEEN REQUESTED RELATED TO, AND IN FURTHERANCE OF, A
 LEGITIMATE TASK OF THE CONGRESS, THAT THE REQUESTING COMMITTEE HAS  MADE
 A  WRITTEN  REQUEST  TO  THE UNITED STATES SECRETARY OF THE TREASURY FOR
 RELATED FEDERAL RETURNS OR REPORTS  OR  RETURN  OR  REPORT  INFORMATION,
 PURSUANT  TO  26  U.S.C.  SECTION  6103(F),  AND  THAT IF SUCH REQUESTED
 RETURNS ARE INSPECTED BY AND/OR SUBMITTED TO ANOTHER COMMITTEE,  TO  THE
 UNITED  STATES HOUSE OF REPRESENTATIVES, OR TO THE UNITED STATES SENATE,
 THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR IN A MANNER  CONSIST-
 ENT  WITH  FEDERAL  LAW  AS  INFORMED BY THE REQUIREMENTS AND PROCEDURES
 ESTABLISHED IN 26 U.S.C. SECTION 6103(F).
   § 289-N. PRACTICE AND PROCEDURE. THE PROVISIONS OF ARTICLE TWENTY-SEV-
 EN OF THIS CHAPTER SHALL APPLY WITH RESPECT TO THE ADMINISTRATION OF AND
 PROCEDURE WITH RESPECT TO THE TAX IMPOSED BY THIS ARTICLE  IN  THE  SAME
 MANNER  AND  WITH  THE  SAME FORCE AND EFFECT AS IF THE LANGUAGE OF SUCH
 ARTICLE TWENTY-SEVEN HAD BEEN INCORPORATED IN FULL INTO THIS ARTICLE AND
 HAD EXPRESSLY REFERRED TO THE SURCHARGE IMPOSED BY THIS ARTICLE,  EXCEPT
 TO  THE  EXTENT  THAT  ANY  SUCH PROVISION IS EITHER INCONSISTENT WITH A
 PROVISION OF THIS ARTICLE OR IS NOT RELEVANT TO THIS ARTICLE.
   § 289-O. DEPOSIT AND DISPOSITION OF REVENUE. ALL FUNDS COLLECTED UNDER
 THIS ARTICLE SHALL BE DEPOSITED INTO THE ENVIRONMENTAL  PROTECTION  FUND
 ESTABLISHED BY SECTION NINETY-TWO-S OF THE STATE FINANCE LAW.
   § 2. This act shall take effect immediately.