- Summary
- Actions
- Committee Votes
- Floor Votes
- Memo
- Text
- LFIN
- Chamber Video/Transcript
S05072 Summary:
BILL NO | S05072A |
  | |
SAME AS | SAME AS A07194-A |
  | |
SPONSOR | HOYLMAN |
  | |
COSPNSR | 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 |
  | |
MLTSPNSR | |
  | |
Amd Tax L, generally; amd §11-1797, NYC Ad Cd | |
  | |
Requires the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances. |
S05072 Actions:
BILL NO | S05072A | |||||||||||||||||||||||||||||||||||||||||||||||||
  | ||||||||||||||||||||||||||||||||||||||||||||||||||
04/08/2019 | REFERRED TO BUDGET AND REVENUE | |||||||||||||||||||||||||||||||||||||||||||||||||
04/30/2019 | 1ST REPORT CAL.520 | |||||||||||||||||||||||||||||||||||||||||||||||||
05/01/2019 | 2ND REPORT CAL. | |||||||||||||||||||||||||||||||||||||||||||||||||
05/03/2019 | AMENDED 5072A | |||||||||||||||||||||||||||||||||||||||||||||||||
05/06/2019 | ADVANCED TO THIRD READING | |||||||||||||||||||||||||||||||||||||||||||||||||
05/08/2019 | PASSED SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
05/08/2019 | DELIVERED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
05/08/2019 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
05/22/2019 | substituted for a7194a | |||||||||||||||||||||||||||||||||||||||||||||||||
05/22/2019 | ordered to third reading rules cal.63 | |||||||||||||||||||||||||||||||||||||||||||||||||
05/22/2019 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
05/22/2019 | returned to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
07/08/2019 | DELIVERED TO GOVERNOR | |||||||||||||||||||||||||||||||||||||||||||||||||
07/08/2019 | SIGNED CHAP.91 |
S05072 Committee Votes:
Go to topS05072 Floor Votes:
Yes
Abbate
Yes
Crespo
ER
Gantt
No
LiPetri
Yes
Perry
Yes
Simon
Yes
Abinanti
No
Crouch
No
Garbarino
Yes
Lupardo
Yes
Pheffer Amato
Yes
Simotas
Yes
Arroyo
Yes
Cruz
No
Giglio
Yes
Magnarelli
Yes
Pichardo
No
Smith
No
Ashby
No
Cusick
Yes
Glick
No
Malliotakis
Yes
Pretlow
No
Smullen
Yes
Aubry
Yes
Cymbrowitz
No
Goodell
No
Manktelow
Yes
Quart
Yes
Solages
No
Barclay
ER
Davila
Yes
Gottfried
No
McDonald
No
Ra
No
Stec
No
Barnwell
Yes
De La Rosa
Yes
Griffin
ER
McDonough
No
Raia
Yes
Steck
Yes
Barrett
Yes
DenDekker
No
Gunther
Yes
McMahon
Yes
Ramos
No
Stern
Yes
Barron
No
DeStefano
No
Hawley
No
Mikulin
Yes
Raynor
Yes
Stirpe
No
Benedetto
No
Dickens
Yes
Hevesi
No
Miller B
No
Reilly
No
Tague
Yes
Bichotte
Yes
Dilan
Yes
Hunter
Yes
Miller MG
Yes
Reyes
Yes
Taylor
Yes
Blake
Yes
Dinowitz
Yes
Hyndman
No
Miller ML
Yes
Richardson
Yes
Thiele
No
Blankenbush
No
DiPietro
Yes
Jacobson
No
Montesano
Yes
Rivera
Yes
Titus
No
Brabenec
Yes
D'Urso
Yes
Jaffee
No
Morinello
Yes
Rodriguez
No
Vanel
Yes
Braunstein
No
Eichenstein
Yes
Jean-Pierre
Yes
Mosley
Yes
Romeo
No
Walczyk
Yes
Bronson
Yes
Englebright
No
Johns
Yes
Niou
Yes
Rosenthal D
Yes
Walker
Yes
Buchwald
Yes
Epstein
No
Jones
Yes
Nolan
Yes
Rosenthal L
Yes
Wallace
Yes
Burke
Yes
Fahy
Yes
Joyner
No
Norris
Yes
Rozic
No
Walsh
No
Buttenschon
Yes
Fall
Yes
Kim
Yes
O'Donnell
Yes
Ryan
Yes
Weinstein
No
Byrne
Yes
Fernandez
No
Kolb
Yes
Ortiz
No
Salka
Yes
Weprin
No
Byrnes
No
Finch
No
Lalor
Yes
Otis
No
Santabarbara
No
Williams
Yes
Cahill
No
Fitzpatrick
Yes
Lavine
ER
Palmesano
No
Sayegh
No
Woerner
Yes
Carroll
No
Friend
No
Lawrence
No
Palumbo
No
Schimminger
Yes
Wright
No
Colton
Yes
Frontus
Yes
Lentol
ER
Paulin
No
Schmitt
Yes
Zebrowski
Yes
Cook
Yes
Galef
Yes
Lifton
Yes
Peoples-Stokes
Yes
Seawright
Yes
Mr. Speaker
‡ Indicates voting via videoconference
S05072 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 5072--A Cal. No. 520 2019-2020 Regular Sessions IN SENATE 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: 1 Section 1. This act shall be known and may be cited as the "tax 2 returns released under specific terms act". 3 § 2. Section 697 of the tax law is amended by adding a new subsection 4 (f-1) to read as follows: 5 (f-1) Cooperation with investigations by certain committees of the 6 United States Congress.--(1) Notwithstanding the provisions of 7 subsection (e) of this section, upon written request from the chair- 8 person of the committee on ways and means of the United States House of 9 Representatives, the chairperson of the committee on finance of the 10 United States Senate, or the chairperson of the joint committee on taxa- 11 tion of the United States Congress, the commissioner shall furnish such 12 committee with any reports or returns filed under this article specified 13 in such request; provided however that, prior to furnishing any report 14 or return, the commissioner shall redact any information the disclosure 15 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. LBD10448-05-9S. 5072--A 2 1 federal law or would constitute an unwarranted invasion of personal 2 privacy, such as social security numbers, account numbers and residen- 3 tial address information. 4 (2) Such permission shall be granted only if the chairperson of the 5 requesting committee certifies in writing that such reports or returns 6 have been requested for a specified and legitimate legislative purpose, 7 the requesting committee has made a written request to the United States 8 secretary of the treasury for related federal returns or return informa- 9 tion, pursuant to 26 U.S.C. Section 6103(f), and such reports or returns 10 will be inspected and/or submitted to another committee, to the United 11 States House of Representatives, or to the United States Senate in a 12 manner consistent with the requirements and procedures established in 26 13 U.S.C. Section 6103(f). 14 § 3. Section 202 of the tax law is amended by adding a new subdivision 15 6 to read as follows: 16 6. (a) Notwithstanding the provisions of subdivision one of this 17 section, upon written request from the chairperson of the committee on 18 ways and means of the United States House of Representatives, the chair- 19 person of the committee on finance of the United States Senate, or the 20 chairperson of the joint committee on taxation of the United States 21 Congress, the commissioner shall furnish such committee with any reports 22 filed under this article specified in such request; provided however 23 that, prior to furnishing any report, the commissioner shall redact any 24 information the disclosure of which, in the judgment of the commission- 25 er, would violate state or federal law or would constitute an unwar- 26 ranted invasion of personal privacy, such as social security numbers, 27 account numbers and residential address information. 28 (b) Such permission shall be granted only if the chairperson of the 29 requesting committee certifies in writing that such reports have been 30 requested for a specified and legitimate legislative purpose, the 31 requesting committee has made a written request to the United States 32 secretary of the treasury for related federal reports or report informa- 33 tion, pursuant to 26 U.S.C. Section 6103(f), and such reports will be 34 inspected and/or submitted to another committee, to the United States 35 House of Representatives, or to the United States Senate in a manner 36 consistent with the requirements and procedures established in 26 U.S.C. 37 Section 6103(f). 38 § 4. Section 211 of the tax law is amended by adding a new subdivision 39 16 to read as follows: 40 16. (a) Notwithstanding the provisions of subdivision eight of this 41 section, upon written request from the chairperson of the committee on 42 ways and means of the United States House of Representatives, the chair- 43 person of the committee on finance of the United States Senate, or the 44 chairperson of the joint committee on taxation of the United States 45 Congress, the commissioner shall furnish such committee with any reports 46 filed under this article specified in such request; provided however 47 that, prior to furnishing any report, the commissioner shall redact any 48 information the disclosure of which, in the judgment of the commission- 49 er, would violate state or federal law or would constitute an unwar- 50 ranted invasion of personal privacy, such as social security numbers, 51 account numbers and residential address information. 52 (b) Such permission shall be granted only if the chairperson of the 53 requesting committee certifies in writing that such reports have been 54 requested for a specified and legitimate legislative purpose, the 55 requesting committee has made a written request to the United States 56 secretary of the treasury for related federal reports or report informa-S. 5072--A 3 1 tion, pursuant to 26 U.S.C. Section 6103(f), and such reports will be 2 inspected and/or submitted to another committee, to the United States 3 House of Representatives, or to the United States Senate in a manner 4 consistent with the requirements and procedures established in 26 U.S.C. 5 Section 6103(f). 6 § 5. Section 314 of the tax law is amended by adding a new subdivision 7 (g) to read as follows: 8 (g) Cooperation with investigations by certain committees of the 9 United States Congress.--(1) Notwithstanding the provisions of subdivi- 10 sion (a) of this section, upon written request from the chairperson of 11 the committee on ways and means of the United States House of Represen- 12 tatives, the chairperson of the committee on finance of the United 13 States Senate, or the chairperson of the joint committee on taxation of 14 the United States Congress, the commissioner shall furnish such commit- 15 tee with any returns filed under this article specified in such request; 16 provided however that, prior to furnishing any return, the commissioner 17 shall redact any information the disclosure of which, in the judgment of 18 the commissioner, would violate state or federal law or would constitute 19 an unwarranted invasion of personal privacy, such as social security 20 numbers, account numbers and residential address information. 21 (2) Such permission shall be granted only if the chairperson of the 22 requesting committee certifies in writing that such returns have been 23 requested for a specified and legitimate legislative purpose, the 24 requesting committee has made a written request to the United States 25 secretary of the treasury for related federal returns or return informa- 26 tion, pursuant to 26 U.S.C. Section 6103(f), and such returns will be 27 inspected and/or submitted to another committee, to the United States 28 House of Representatives, or to the United States Senate in a manner 29 consistent with the requirements and procedures established in 26 U.S.C. 30 Section 6103(f). 31 § 6. Section 437 of the tax law is amended by adding a new subdivision 32 5 to read as follows: 33 5. (a) Notwithstanding the provisions of subdivision one of this 34 section, upon written request from the chairperson of the committee on 35 ways and means of the United States House of Representatives, the chair- 36 person of the committee on finance of the United States Senate, or the 37 chairperson of the joint committee on taxation of the United States 38 Congress, the commissioner shall furnish such committee with any returns 39 or reports filed under this article specified in such request; provided 40 however that, prior to furnishing any return or report, the commissioner 41 shall redact any information the disclosure of which, in the judgment of 42 the commissioner, would violate state or federal law or would constitute 43 an unwarranted invasion of personal privacy, such as social security 44 numbers, account numbers and residential address information. 45 (b) Such permission shall be granted only if the chairperson of the 46 requesting committee certifies in writing that such returns or reports 47 have been requested for a specified and legitimate legislative purpose, 48 the requesting committee has made a written request to the United States 49 secretary of the treasury for related federal returns or reports or 50 return or report information, pursuant to 26 U.S.C. Section 6103(f), and 51 such returns or reports will be inspected and/or submitted to another 52 committee, to the United States House of Representatives, or to the 53 United States Senate in a manner consistent with the requirements and 54 procedures established in 26 U.S.C. Section 6103(f). 55 § 7. Section 491 of the tax law is amended by adding a new subdivision 56 1-a to read as follows:S. 5072--A 4 1 1-a. Cooperation with investigations by certain committees of the 2 United States Congress. (a) Notwithstanding the provisions of subdivi- 3 sion one of this section, upon written request from the chairperson of 4 the committee on ways and means of the United States House of Represen- 5 tatives, the chairperson of the committee on finance of the United 6 States Senate, or the chairperson of the joint committee on taxation of 7 the United States Congress, the commissioner shall furnish such commit- 8 tee with any returns or reports filed under this article specified in 9 such request; provided however that, prior to furnishing any return or 10 report, the commissioner shall redact any information the disclosure of 11 which, in the judgment of the commissioner, would violate state or 12 federal law or would constitute an unwarranted invasion of personal 13 privacy, such as social security numbers, account numbers and residen- 14 tial address information. 15 (b) Such permission shall be granted only if the chairperson of the 16 requesting committee certifies in writing that such returns or reports 17 have been requested for a specified and legitimate legislative purpose, 18 the requesting committee has made a written request to the United States 19 secretary of the treasury for related federal reports or returns or 20 report or return information, pursuant to 26 U.S.C. Section 6103(f), 21 and such returns or reports will be inspected and/or submitted to anoth- 22 er committee, to the United States House of Representatives, or to the 23 United States Senate in a manner consistent with the requirements and 24 procedures established in 26 U.S.C. Section 6103(f). 25 § 8. Section 499 of the tax law is amended by adding a new subdivision 26 (a-1) to read as follows: 27 (a-1) Cooperation with investigations by certain committees of the 28 United States Congress. (1) Notwithstanding the provisions of subdivi- 29 sion (a) of this section, upon written request from the chairperson of 30 the committee on ways and means of the United States House of Represen- 31 tatives, the chairperson of the committee on finance of the United 32 States Senate, or the chairperson of the joint committee on taxation of 33 the United States Congress, the commissioner shall furnish such commit- 34 tee with any returns or reports filed under this article specified in 35 such request; provided however that, prior to furnishing any return or 36 report, the commissioner shall redact any information the disclosure of 37 which, in the judgment of the commissioner, would violate state or 38 federal law or would constitute an unwarranted invasion of personal 39 privacy, such as social security numbers, account numbers and residen- 40 tial address information. 41 (2) Such permission shall be granted only if the chairperson of the 42 requesting committee certifies in writing that such returns or reports 43 have been requested for a specified and legitimate legislative purpose, 44 the requesting committee has made a written request to the United States 45 secretary of the treasury for related federal reports or returns or 46 report or return information, pursuant to 26 U.S.C. Section 6103(f), 47 and such returns or reports will be inspected and/or submitted to anoth- 48 er committee, to the United States House of Representatives, or to the 49 United States Senate in a manner consistent with the requirements and 50 procedures established in 26 U.S.C. Section 6103(f). 51 § 9. Section 514 of the tax law is amended by adding a new subdivision 52 6 to read as follows: 53 6. (a) Notwithstanding the provisions of subdivision one of this 54 section, upon written request from the chairperson of the committee on 55 ways and means of the United States House of Representatives, the chair- 56 person of the committee on finance of the United States Senate, or theS. 5072--A 5 1 chairperson of the joint committee on taxation of the United States 2 Congress, the commissioner shall furnish such committee with any returns 3 or reports filed under this article specified in such request; provided 4 however that, prior to furnishing any return or report, the commissioner 5 shall redact any information the disclosure of which, in the judgment of 6 the commissioner, would violate state or federal law or would constitute 7 an unwarranted invasion of personal privacy, such as social security 8 numbers, account numbers and residential address information. 9 (b) Such permission shall be granted only if the chairperson of the 10 requesting committee certifies in writing that such returns or reports 11 have been requested for a specified and legitimate legislative purpose, 12 the requesting committee has made a written request to the United States 13 secretary of the treasury for related federal returns or reports or 14 return or report information, pursuant to 26 U.S.C. Section 6103(f), 15 and such returns or reports will be inspected and/or submitted to anoth- 16 er committee, to the United States House of Representatives, or to the 17 United States Senate in a manner consistent with the requirements and 18 procedures established in 26 U.S.C. Section 6103(f). 19 § 10. Section 994 of the tax law is amended by adding a new subsection 20 (b-1) to read as follows: 21 (b-1) Cooperation with investigations by certain committees of the 22 United States Congress. (1) Notwithstanding the provisions of subsection 23 (a) of this section, upon written request from the chairperson of the 24 committee on ways and means of the United States House of Represen- 25 tatives, the chairperson of the committee on finance of the United 26 States Senate, or the chairperson of the joint committee on taxation of 27 the United States Congress, the commissioner shall furnish such commit- 28 tee with any reports or returns filed under this article specified in 29 such request; provided however that, prior to furnishing any report or 30 return, the commissioner shall redact any information the disclosure of 31 which, in the judgment of the commissioner, would violate state or 32 federal law or would constitute an unwarranted invasion of personal 33 privacy, such as social security numbers, account numbers and residen- 34 tial address information. 35 (2) Such permission shall be granted only if the chairperson of the 36 requesting committee certifies in writing that such reports or returns 37 have been requested for a specified and legitimate legislative purpose, 38 the requesting committee has made a written request to the United States 39 secretary of the treasury for related federal reports or returns or 40 report or return information, pursuant to 26 U.S.C. Section 6103(f), 41 and such reports or returns will be inspected and/or submitted to anoth- 42 er committee, to the United States House of Representatives, or to the 43 United States Senate in a manner consistent with the requirements and 44 procedures established in 26 U.S.C. Section 6103(f). 45 § 11. Section 1146 of the tax law is amended by adding a new subdivi- 46 sion (h) to read as follows: 47 (h) (1) Notwithstanding the provisions of subdivision (a) of this 48 section, upon written request from the chairperson of the committee on 49 ways and means of the United States House of Representatives, the chair- 50 person of the committee on finance of the United States Senate, or the 51 chairperson of the joint committee on taxation of the United States 52 Congress, the commissioner shall furnish such committee with any returns 53 or reports filed under this article specified in such request; provided 54 however that, prior to furnishing any return or report, the commissioner 55 shall redact any information the disclosure of which, in the judgment of 56 the commissioner, would violate state or federal law or would constituteS. 5072--A 6 1 an unwarranted invasion of personal privacy, such as social security 2 numbers, account numbers and residential address information. 3 (2) Such permission shall be granted only if the chairperson of the 4 requesting committee certifies in writing that such returns or reports 5 have been requested for a specified and legitimate legislative purpose, 6 the requesting committee has made a written request to the United States 7 secretary of the treasury for related federal returns or reports or 8 return or report information, pursuant to 26 U.S.C. Section 6103(f), 9 and such returns or reports will be inspected and/or submitted to anoth- 10 er committee, to the United States House of Representatives, or to the 11 United States Senate in a manner consistent with the requirements and 12 procedures established in 26 U.S.C. Section 6103(f). 13 § 12. Section 1287 of the tax law is amended by adding a new subdivi- 14 sion (g) to read as follows: 15 (g) (1) Notwithstanding the provisions of subdivision (a) of this 16 section, upon written request from the chairperson of the committee on 17 ways and means of the United States House of Representatives, the chair- 18 person of the committee on finance of the United States Senate, or the 19 chairperson of the joint committee on taxation of the United States 20 Congress, the commissioner shall furnish such committee with any returns 21 filed under this article specified in such request; provided however 22 that, prior to furnishing any return, the commissioner shall redact any 23 information the disclosure of which, in the judgment of the commission- 24 er, would violate state or federal law or would constitute an unwar- 25 ranted invasion of personal privacy, such as social security numbers, 26 account numbers and residential address information. 27 (2) Such permission shall be granted only if the chairperson of the 28 requesting committee certifies in writing that such returns have been 29 requested for a specified and legitimate legislative purpose, the 30 requesting committee has made a written request to the United States 31 secretary of the treasury for related federal returns or reports or 32 return or report information, pursuant to 26 U.S.C. Section 6103(f), 33 and such returns will be inspected and/or submitted to another commit- 34 tee, to the United States House of Representatives, or to the United 35 States Senate in a manner consistent with the requirements and proce- 36 dures established in 26 U.S.C. Section 6103(f). 37 § 13. Section 1296 of the tax law is amended by adding a new subdivi- 38 sion (f) to read as follows: 39 (f) (1) Notwithstanding the provisions of subdivision (a) of this 40 section, upon written request from the chairperson of the committee on 41 ways and means of the United States House of Representatives, the chair- 42 person of the committee on finance of the United States Senate, or the 43 chairperson of the joint committee on taxation of the United States 44 Congress, the commissioner shall furnish such committee with any returns 45 or reports filed under this article specified in such request; provided 46 however that, prior to furnishing any return or report, the commissioner 47 shall redact any information the disclosure of which, in the judgment of 48 the commissioner, would violate state or federal law or would constitute 49 an unwarranted invasion of personal privacy, such as social security 50 numbers, account numbers and residential address information. 51 (2) Such permission shall be granted only if the chairperson of the 52 requesting committee certifies in writing that such returns or reports 53 have been requested for a specified and legitimate legislative purpose, 54 the requesting committee has made a written request to the United States 55 secretary of the treasury for related federal returns or reports or 56 return or report information, pursuant to 26 U.S.C. Section 6103(f),S. 5072--A 7 1 and such returns or reports will be inspected and/or submitted to anoth- 2 er committee, to the United States House of Representatives, or to the 3 United States Senate in a manner consistent with the requirements and 4 procedures established in 26 U.S.C. Section 6103(f). 5 § 14. Section 1299-f of the tax law is amended by adding a new subdi- 6 vision (d) to read as follows: 7 (d) (1) Notwithstanding the provisions of subdivision (a) of this 8 section, upon written request from the chairperson of the committee on 9 ways and means of the United States House of Representatives, the chair- 10 person of the committee on finance of the United States Senate, or the 11 chairperson of the joint committee on taxation of the United States 12 Congress, the commissioner shall furnish such committee with any returns 13 filed under this article specified in such request; provided however 14 that, prior to furnishing any return, the commissioner shall redact any 15 information the disclosure of which, in the judgment of the commission- 16 er, would violate state or federal law or would constitute an unwar- 17 ranted invasion of personal privacy, such as social security numbers, 18 account numbers and residential address information. 19 (2) Such permission shall be granted only if the chairperson of the 20 requesting committee certifies in writing that such returns have been 21 requested for a specified and legitimate legislative purpose, the 22 requesting committee has made a written request to the United States 23 secretary of the treasury for related federal returns or reports or 24 return or report information, pursuant to 26 U.S.C. Section 6103(f), and 25 such returns will be inspected and/or submitted to another committee, to 26 the United States House of Representatives, or to the United States 27 Senate in a manner consistent with the requirements and procedures 28 established in 26 U.S.C. Section 6103(f). 29 § 15. Section 1418 of the tax law is amended by adding a new subdivi- 30 sion (i) to read as follows: 31 (i) (1) Notwithstanding the provisions of subdivision (a) of this 32 section, upon written request from the chairperson of the committee on 33 ways and means of the United States House of Representatives, the chair- 34 person of the committee on finance of the United States Senate, or the 35 chairperson of the joint committee on taxation of the United States 36 Congress, the commissioner shall furnish such committee with any returns 37 filed under this article specified in such request; provided however 38 that, prior to furnishing any return, the commissioner shall redact any 39 information the disclosure of which, in the judgment of the commission- 40 er, would violate state or federal law or would constitute an unwar- 41 ranted invasion of personal privacy, such as social security numbers, 42 account numbers and residential address information. 43 (2) Such permission shall be granted only if the chairperson of the 44 requesting committee certifies in writing that such returns have been 45 requested for a specified and legitimate legislative purpose, the 46 requesting committee has made a written request to the United States 47 secretary of the treasury for related federal returns or return informa- 48 tion, pursuant to 26 U.S.C. Section 6103(f), and such returns will be 49 inspected and/or submitted to another committee, to the United States 50 House of Representatives, or to the United States Senate in a manner 51 consistent with the requirements and procedures established in 26 U.S.C. 52 Section 6103(f). 53 § 16. Section 1518 of the tax law is amended by adding a new subdivi- 54 sion (h) to read as follows: 55 (h) (1) Notwithstanding the provisions of subdivision (a) of this 56 section, upon written request from the chairperson of the committee onS. 5072--A 8 1 ways and means of the United States House of Representatives, the chair- 2 person of the committee on finance of the United States Senate, or the 3 chairperson of the joint committee on taxation of the United States 4 Congress, the commissioner shall furnish such committee with any returns 5 filed under this article specified in such request; provided however 6 that, prior to furnishing any return, the commissioner shall redact any 7 information the disclosure of which, in the judgment of the commission- 8 er, would violate state or federal law or would constitute an unwar- 9 ranted invasion of personal privacy, such as social security numbers, 10 account numbers and residential address information. 11 (2) Such permission shall be granted only if the chairperson of the 12 requesting committee certifies in writing that such returns have been 13 requested for a specified and legitimate legislative purpose, the 14 requesting committee has made a written request to the United States 15 secretary of the treasury for related federal returns or return informa- 16 tion, pursuant to 26 U.S.C. Section 6103(f), and such returns will be 17 inspected and/or submitted to another committee, to the United States 18 House of Representatives, or to the United States Senate in a manner 19 consistent with the requirements and procedures established in 26 U.S.C. 20 Section 6103(f). 21 § 17. Section 1555 of the tax law is amended by adding a new subdivi- 22 sion (f) to read as follows: 23 (f) (1) Notwithstanding the provisions of subdivision (a) of this 24 section, upon written request from the chairperson of the committee on 25 ways and means of the United States House of Representatives, the chair- 26 person of the committee on finance of the United States Senate, or the 27 chairperson of the joint committee on taxation of the United States 28 Congress, the commissioner shall furnish such committee with any returns 29 filed under this article specified in such request; provided however 30 that, prior to furnishing any return, the commissioner shall redact any 31 information the disclosure of which, in the judgment of the commission- 32 er, would violate state or federal law or would constitute an unwar- 33 ranted invasion of personal privacy, such as social security numbers, 34 account numbers and residential address information. 35 (2) Such permission shall be granted only if the chairperson of the 36 requesting committee certifies in writing that such returns have been 37 requested for a specified and legitimate legislative purpose, the 38 requesting committee has made a written request to the United States 39 secretary of the treasury for related federal returns or return informa- 40 tion, pursuant to 26 U.S.C. Section 6103(f), and such returns will be 41 inspected and/or submitted to another committee, to the United States 42 House of Representatives, or to the United States Senate in a manner 43 consistent with the requirements and procedures established in 26 U.S.C. 44 Section 6103(f). 45 § 18. Section 11-1797 of the administrative code of the city of New 46 York is amended by adding a new subdivision (m) to read as follows: 47 (m) (1) Notwithstanding the provisions of subdivision (e) of this 48 section, upon written request from the chairperson of the committee on 49 ways and means of the United States House of Representatives, the chair- 50 person of the committee on finance of the United States Senate, or the 51 chairperson of the joint committee on taxation of the United States 52 Congress, the commissioner of taxation and finance shall furnish such 53 committee with any returns filed under this article specified in such 54 request; provided however that, prior to furnishing any return, the 55 commissioner shall redact any information the disclosure of which, in 56 the judgment of the commissioner, would violate state or federal law orS. 5072--A 9 1 would constitute an unwarranted invasion of personal privacy, such as 2 social security numbers, account numbers and residential address infor- 3 mation. 4 (2) Such permission shall be granted only if the chairperson of the 5 requesting committee certifies in writing that such returns have been 6 requested for a specified and legitimate legislative purpose, the 7 requesting committee has made a written request to the United States 8 secretary of the treasury for related federal reports or returns or 9 report or return information, pursuant to 26 U.S.C. Section 6103(f), 10 and such returns will be inspected and/or submitted to another commit- 11 tee, to the United States House of Representatives, or to the United 12 States Senate in a manner consistent with the requirements and proce- 13 dures established in 26 U.S.C. Section 6103(f). 14 § 19. This act shall take effect immediately; provided, however, that: 15 (a) the amendments to section 491 of the tax law made by section seven 16 of this act shall not affect the repeal of such section and shall be 17 deemed to be repealed therewith; and 18 (b) the amendments to section 499 of the tax law made by section eight 19 of this act shall take effect on the same date and in the same manner as 20 section 1 of part XX of chapter 59 of the laws of 2019 takes effect.