Relates to violations of secrecy provisions of the tax law; increases penalties for disclosure of personal income information from a misdemeanor to a class E felony.
STATE OF NEW YORK
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726
2019-2020 Regular Sessions
IN ASSEMBLY(Prefiled)
January 9, 2019
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Introduced by M. of A. GLICK, JAFFEE -- Multi-Sponsored by -- M. of A.
COOK -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to violations of secrecy
provisions of the tax law
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1825 of the tax law, as amended by section 3 of
2 part NNN of chapter 59 of the laws of 2018, is amended to read as
3 follows:
4 § 1825. Violation of secrecy provisions of the tax law.--(a) Any
5 person who violates the provisions of subdivision (b) of section twen-
6 ty-one, subdivision one of section two hundred two, subdivision eight of
7 section two hundred eleven, subdivision (a) of section three hundred
8 fourteen, subdivision one or two of section four hundred thirty-seven,
9 section four hundred eighty-seven, subdivision one or two of section
10 five hundred fourteen, [subsection (e) of section six hundred ninety-
11 seven,] subsection (a) of section nine hundred ninety-four, subdivision
12 (a) of section eleven hundred forty-six, section twelve hundred eighty-
13 seven, section twelve hundred ninety-six, section twelve hundred nine-
14 ty-nine-F, subdivision (a) of section fourteen hundred eighteen, subdi-
15 vision (a) of section fifteen hundred eighteen, subdivision (a) of
16 section fifteen hundred fifty-five of this chapter, and subdivision (e)
17 of section 11-1797 of the administrative code of the city of New York
18 shall be guilty of a misdemeanor.
19 (b) Any person who violates the provisions of subsection (e) of
20 section six hundred ninety-seven of this chapter shall be guilty of a
21 class E felony.
22 § 2. This act shall take effect on the ninetieth day after it shall
23 have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05671-01-9
