Bill Text: NY S02271 | 2019-2020 | General Assembly | Introduced


Bill Title: Requires the disclosure of tax returns by statewide elected public officials including the president of the United States.

Spectrum: Partisan Bill (Democrat 33-0)

Status: (Introduced) 2019-01-23 - REFERRED TO BUDGET AND REVENUE [S02271 Detail]

Download: New_York-2019-S02271-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          2271
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 23, 2019
                                       ___________
        Introduced by Sens. HOYLMAN, ADDABBO, BAILEY, BENJAMIN, BRESLIN, BROOKS,
          CARLUCCI,  COMRIE,  GIANARIS,  KAMINSKY, KENNEDY, KRUEGER, MONTGOMERY,
          PARKER, PERSAUD, RIVERA, SANDERS, SERRANO,  STAVISKY,  STEWART-COUSINS
          -- 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, in relation to requiring the disclosure of
          tax returns by statewide elected public officials including the presi-
          dent of the United States
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Section  697  of  the  tax law is amended by adding a new
     2  subsection (p) to read as follows:
     3    (p) Disclosure of certain  elected  officials'  tax  information.--(1)
     4  Notwithstanding  the  provisions  of subsection (e) of this section, the
     5  commissioner shall post on the department's website:
     6    (A) A statement disclosing whether the president of the United States,
     7  the vice president of the United States, a United States senator repres-
     8  enting New York state or a statewide elected official, as that  term  is
     9  defined  in  section seventy-three of the public officers law, has filed
    10  New York state income tax returns pursuant to this article in any of the
    11  immediately preceding five taxable years.  With  respect  to  each  such
    12  return,  the  commissioner shall include in such statement the following
    13  information as reported on the  return:  (i)  New  York  adjusted  gross
    14  income,  (ii)  any  standard deduction or itemized deductions claimed on
    15  the return, (iii) taxable income, (iv) total New York state  taxes  due,
    16  (v)  total  New York city and Yonkers taxes, surcharges and metropolitan
    17  commuter transportation mobility taxes due, (vi)  sales  or  use  taxes,
    18  (vii)  any payments and refundable credits, (viii) total New York state,
    19  New York city and Yonkers  taxes  withheld,  (ix)  total  estimated  tax
    20  payments,  (x)  whether  the taxpayer claimed a refund with such return,
    21  and if so the amount of such refund, (xi) whether the taxpayer  reported
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06198-01-9

        S. 2271                             2
     1  any  amount  owed,  and  if  so the amount owed, (xii) any estimated tax
     2  penalty, and (xiii) any other penalties and interest.
     3    (B)  Copies  of  all  New  York  state income tax returns filed to the
     4  department pursuant to this article  by  the  president  of  the  United
     5  States, the vice president of the United States, a United States senator
     6  representing New York state or a statewide elected official with respect
     7  to each of the immediately preceding five taxable years, provided howev-
     8  er that the following information shall be redacted prior to such copies
     9  being  posted  on  the  department's  website: (i) the taxpayer's social
    10  security number, (ii) the  social  security  number  of  the  taxpayer's
    11  spouse  and  any  individuals claimed as dependents on the return, (iii)
    12  any account number reported on the return, (iv) any  taxpayer  addresses
    13  on  the  return,  and (v) any additional information if the commissioner
    14  determines that the disclosure of such information will violate  federal
    15  law.
    16    (C)  The  commissioner  shall make the first such postings required by
    17  this paragraph no later than thirty days after  the  effective  date  of
    18  this subsection, and subsequent postings no later than thirty days after
    19  the  president  of  the  United States, the vice president of the United
    20  States, a United States senator representing New York state or a  state-
    21  wide elected official takes his or her oath of office.
    22    (D) Statements and state income tax returns posted on the department's
    23  website  pursuant  to  this  paragraph  shall  remain  posted until such
    24  elected official leaves office.
    25    (2) Notwithstanding the provisions of subsection (e) of this  section,
    26  the commissioner shall, on an annual basis as hereinafter provided, post
    27  on the department's website:
    28    (A) A statement disclosing whether the president of the United States,
    29  the vice president of the United States, a United States senator repres-
    30  enting  New  York state or a statewide elected official, as that term is
    31  defined in section seventy-three of the public officers law,  has  filed
    32  New  York  state income tax returns pursuant to this article on or after
    33  the effective date of this subsection. With respect to each such return,
    34  the commissioner shall include in such statement the following  informa-
    35  tion as reported on the return: (i) New York adjusted gross income, (ii)
    36  any  standard  deduction  or  itemized deductions claimed on the return,
    37  (iii) taxable income, (iv) total New York state taxes due, (v) total New
    38  York city and Yonkers taxes, surcharges and metropolitan commuter trans-
    39  portation mobility taxes  due,  (vi)  sales  or  use  taxes,  (vii)  any
    40  payments  and  refundable credits, (viii) total New York state, New York
    41  city and Yonkers taxes withheld, (ix) total estimated tax payments,  (x)
    42  whether  the  taxpayer  claimed a refund with such return, and if so the
    43  amount of such refund, (xi) whether the  taxpayer  reported  any  amount
    44  owed,  and  if  so the amount owed, (xii) any estimated tax penalty, and
    45  (xiii) any other penalties and interest.
    46    (B) Copies of all New York state  income  tax  returns  filed  to  the
    47  department  pursuant  to  this article on or after the effective date of
    48  this subsection, by the president of the United States, the vice  presi-
    49  dent of the United States, a United States senator representing New York
    50  state or a statewide elected official, provided however that the follow-
    51  ing  information  shall be redacted prior to such copies being posted on
    52  the department's website: (i) the  taxpayer's  social  security  number,
    53  (ii)  the  social security number of the taxpayer's spouse and any indi-
    54  viduals claimed as dependents on the returns, (iii) any  account  number
    55  reported on the returns, (iv) any taxpayer addresses on the returns, and

        S. 2271                             3
     1  (v)  any  additional information if the commissioner determines that the
     2  disclosure of such information will violate federal law.
     3    (C)  The  commissioner  shall make the postings required by this para-
     4  graph no later than the fifteenth day of the fifth month  following  the
     5  close of the taxable year, provided however that if the president of the
     6  United  States, the vice president of the United States, a United States
     7  senator representing New  York  or  a  statewide  elected  official  has
     8  obtained  an  extension  for  filing  a  return  pursuant to section six
     9  hundred fifty-seven of this article, such postings shall occur no  later
    10  than thirty days after the return is filed with the department.
    11    (D) Statements and returns posted on the department's website pursuant
    12  to this paragraph shall remain posted until such elected official leaves
    13  office.
    14    (3)  If  the commissioner redacts any information from a return posted
    15  pursuant to this subsection based on a determination that disclosure  of
    16  such  information  would violate federal law, the commissioner shall, at
    17  the time of posting such  redacted  return,  post  on  the  department's
    18  website  a description of the type of information that was redacted from
    19  the return and a detailed explanation  of  the  commissioner's  determi-
    20  nation  that disclosure of such information would constitute a violation
    21  of federal law.
    22    (4) For purposes of this subsection, "state income tax  return"  shall
    23  mean  any  tax  or  information return, declaration of estimated tax, or
    24  claim for refund required by, or provided for or  permitted  under,  the
    25  provisions of this article which is filed with the department or commis-
    26  sion  by, on behalf of, or with respect to any person, and any amendment
    27  or supplement thereto, including supporting schedules,  attachments,  or
    28  lists which are supplemental to, or part of, the return so filed.
    29    (5)  If  any  clause,  sentence,  paragraph or part of this subsection
    30  shall be adjudged by any court of competent jurisdiction to be  invalid,
    31  the judgment shall not affect, impair or invalidate the remainder there-
    32  of,  but  shall  be  confined  in its operation to the clause, sentence,
    33  paragraph or part of this subsection directly involved in the controver-
    34  sy in which the judgment shall have been rendered.
    35    § 2. This act shall take effect immediately.
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