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This entry was published on 2014-09-22
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SECTION 171-B
Verification of income
Tax (TAX) CHAPTER 60, ARTICLE 8
§ 171-b. Verification of income. (1) The commissioner is authorized to
enter into an agreement with the commissioner of the division of housing
and community renewal, the supervising agency as defined in subdivision
fifteen of section two of the private housing finance law, or the
corporation described in section forty-five-a of such law, to verify
income information forwarded to the department by the commissioner of
housing and community renewal, the supervising agency, the corporation,
or a company, as defined in subdivision two of section twelve of such
law. The department may charge a reasonable fee, to be determined by the
commissioner, in payment to the department for the expense incurred in
verifying income information forwarded to such department by the
commissioner of housing and community renewal, the supervising agency,
the corporation, or a company. Nothing contained herein shall be
construed to authorize the department to enter into any agreement with
such commissioner to provide any income information whatsoever and such
agreement shall be limited solely to the verification of income
information.

(2) Verification of income information and information under
subdivision four of this section by the department shall be limited to
agreement or disagreement with the material representations contained in
such information and a statement of whether each such representation has
been overstated or understated.

(3) (a) The commissioner is authorized and directed to enter into an
agreement with the commissioner of the division of housing and community
renewal to verify the income of tenants residing in housing
accommodations subject to rent regulation. The department shall adopt
rules and regulations to effect the provisions of this subdivision.

(b) The department, when requested by the division of housing and
community renewal, shall verify the total annual income of all persons
residing in housing accommodations as their primary residence subject to
rent regulation and shall notify the commissioner of the division of
housing and community renewal as may be appropriate whether the total
annual income exceeds the applicable deregulation income threshold in
each of the two preceding calendar years. No other information regarding
the annual income of such persons shall be provided.

(4) The commissioner is authorized and directed to enter into an
agreement with the commissioner of health which shall set forth the
procedures by which the commissioner shall (a) facilitate the
verification of income eligibility for subsidized health insurance
coverage under the child health insurance plan pursuant to subparagraphs
(i) and (ii) of paragraph (f) of subdivision two of section two thousand
five hundred eleven of the public health law, and for the medical
assistance and family health plus programs pursuant to subdivision eight
of section three hundred sixty-six-a and paragraphs (b) and (d) of
subdivision two of section three hundred sixty-nine-ee of the social
services law, as specified by the commissioner of health and agreed to
by the commissioner, and (b) shall provide the information required by
subdivision two-a of section two thousand five hundred eleven of the
public health law.

(5) Nothing contained in this section shall be deemed to require the
violation of any confidentiality agreement entered into by the state or
any entity thereof under the provisions of section sixty-one hundred
three, or any other provision, of the internal revenue code, nor shall
this section be administered in any manner which will result in a
violation of any such confidentiality agreement.

(6) Except with respect to subdivision four of this section, the
commissioner shall promulgate rules and regulations to effect the
provisions of this section.

(7) The provisions of the state freedom of information act shall not
apply to any verification of income information obtained from a company,
the commissioner of housing and community renewal, the supervising
agency, the corporation, or officer or employee thereof, an approved
organization as defined in section two thousand five hundred ten of the
public health law or the commissioner of health pursuant to the
provisions of this section nor shall the provisions of such act apply to
any verifications prepared or provided pursuant to subdivision three and
information provided pursuant to subdivision four of this section.