Bill Text: NY S06146 | 2019-2020 | General Assembly | Introduced
Bill Title: Requires the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2019-07-08 - SIGNED CHAP.92 [S06146 Detail]
Download: New_York-2019-S06146-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6146 2019-2020 Regular Sessions IN SENATE May 19, 2019 ___________ Introduced by Sen. HOYLMAN -- read twice and ordered printed, and when printed to be committed to the Committee on Rules 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; and to repeal subdivision 1-a of section 491 of the tax law related thereto The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (f-1) of section 697 of the tax law, as added by 2 a chapter of the laws of 2019 amending the tax law and the administra- 3 tive code of the city of New York, relating to requiring the commission- 4 er of taxation and finance to cooperate with investigations by certain 5 committees of the United States Congress under certain circumstances, as 6 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 7 to read as follows: 8 (f-1) Cooperation with investigations by certain committees of the 9 United States Congress.--(1) Notwithstanding the provisions of 10 subsection (e) of this section, upon written request from the chair- 11 person of the committee on ways and means of the United States House of 12 Representatives, the chairperson of the committee on finance of the 13 United States Senate, or the chairperson of the joint committee on taxa- 14 tion of the United States Congress, the commissioner shall furnish such 15 committee with any current or prior year reports or returns specified in 16 such request that were filed under this article [specified in such17request] by the president of the United States, vice-president of the 18 United States, member of the United States Congress representing New 19 York state, or any person who served in or was employed by the executive 20 branch of the government of the United States on the executive staff of 21 the president, in the executive office of the president, or in an 22 acting or confirmed capacity in a position subject to confirmation by EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10448-13-9S. 6146 2 1 the United States senate; or, in New York state: a statewide elected 2 official, as defined in paragraph (a) of subdivision one of section 3 seventy-three-a of the public officers law; a state officer or employ- 4 ee, as defined in subparagraph (i) of paragraph (c) of subdivision one 5 of such section seventy-three-a; a political party chairperson, as 6 defined in paragraph (h) of subdivision one of such section seventy- 7 three-a; a local elected official, as defined in subdivisions one and 8 two of section eight hundred ten of the general municipal law; a person 9 appointed, pursuant to law, to serve due to vacancy or otherwise in the 10 position of a local elected official, as defined in subdivisions one and 11 two of section eight hundred ten of the general municipal law; a member 12 of the state legislature; or a judge or justice of the unified court 13 system; provided however that, prior to furnishing any report or return, 14 the commissioner shall redact any [information the disclosure of which,15in the judgment of the commissioner, would violate state or federal law16or would constitute an unwarranted invasion of personal privacy, such17as] copy of a federal return (or portion thereof) attached to, or any 18 information on a federal return that is reflected on, such report or 19 return, and any social security numbers, account numbers and residential 20 address information. 21 (2) [Such permission shall be granted only if] No reports or returns 22 shall be furnished pursuant to this subsection unless the chairperson of 23 the requesting committee certifies in writing that such reports or 24 returns have been requested [for a specified and legitimate legislative25purpose,] related to, and in furtherance of, a legitimate task of the 26 Congress, that the requesting committee has made a written request to 27 the United States secretary of the treasury for related federal returns 28 or return information, pursuant to 26 U.S.C. Section 6103(f), and that 29 if such requested reports or returns [will be] are inspected by and/or 30 submitted to another committee, to the United States House of Represen- 31 tatives, or to the United States Senate, then such inspection and/or 32 submission shall occur in a manner consistent with federal law as 33 informed by the requirements and procedures established in 26 U.S.C. 34 Section 6103(f). 35 § 2. Subdivision 6 of section 202 of the tax law, as added by a chap- 36 ter of the laws of 2019 amending the tax law and the administrative code 37 of the city of New York, relating to requiring the commissioner of taxa- 38 tion and finance to cooperate with investigations by certain committees 39 of the United States Congress under certain circumstances, as proposed 40 in legislative bills numbers S. 5072-A and A.7194-A, is amended to read 41 as follows: 42 6. (a) Notwithstanding the provisions of subdivision one of this 43 section, upon written request from the chairperson of the committee on 44 ways and means of the United States House of Representatives, the chair- 45 person of the committee on finance of the United States Senate, or the 46 chairperson of the joint committee on taxation of the United States 47 Congress, the commissioner shall furnish such committee with any current 48 or prior year reports specified in such request that were filed under 49 this article [specified in such request] by the president of the United 50 States, vice-president of the United States, member of the United States 51 Congress representing New York state, or any person who served in or was 52 employed by the executive branch of the government of the United States 53 on the executive staff of the president, in the executive office of the 54 president, or in an acting or confirmed capacity in a position subject 55 to confirmation by the United States senate; or, in New York state: a 56 statewide elected official, as defined in paragraph (a) of subdivisionS. 6146 3 1 one of section seventy-three-a of the public officers law; a state 2 officer or employee, as defined in subparagraph (i) of paragraph (c) of 3 subdivision one of such section seventy-three-a; a political party 4 chairperson, as defined in paragraph (h) of subdivision one of such 5 section seventy-three-a; a local elected official, as defined in subdi- 6 visions one and two of section eight hundred ten of the general munici- 7 pal law; a person appointed, pursuant to law, to serve due to vacancy or 8 otherwise in the position of a local elected official, as defined in 9 subdivisions one and two of section eight hundred ten of the general 10 municipal law; a member of the state legislature; or a judge or justice 11 of the unified court system; or filed by a partnership, firm, associ- 12 ation, corporation, joint-stock company, trust or similar entity direct- 13 ly or indirectly controlled by any individual listed in this paragraph, 14 whether by contract, through ownership or control of a majority interest 15 in such entity, or otherwise, or filed by a partnership, firm, associ- 16 ation, corporation, joint-stock company, trust or similar entity of 17 which any individual listed in this paragraph holds ten percent or more 18 of the voting securities of such entity; provided however that, prior to 19 furnishing any report, the commissioner shall redact any [information20the disclosure of which, in the judgment of the commissioner, would21violate state or federal law or would constitute an unwarranted invasion22of personal privacy, such as] copy of a federal return (or portion ther- 23 eof) attached to, or any information on a federal return that is 24 reflected on, such report, and any social security numbers, account 25 numbers and residential address information. 26 (b) [Such permission shall be granted only if] No reports shall be 27 furnished pursuant to this subdivision unless the chairperson of the 28 requesting committee certifies in writing that such reports have been 29 requested [for a specified and legitimate legislative purpose,] related 30 to, and in furtherance of, a legitimate task of the Congress, that 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 that if such requested 34 reports [will be] are inspected by and/or submitted to another commit- 35 tee, to the United States House of Representatives, or to the United 36 States Senate, then such inspection and/or submission shall occur in a 37 manner consistent with the federal law as informed by requirements and 38 procedures established in 26 U.S.C. Section 6103(f). 39 § 3. Subdivision 16 of section 211 of the tax law, as added by a chap- 40 ter of the laws of 2019 amending the tax law and the administrative code 41 of the city of New York, relating to requiring the commissioner of taxa- 42 tion and finance to cooperate with investigations by certain committees 43 of the United States Congress under certain circumstances, as proposed 44 in legislative bills numbers S. 5072-A and A.7194-A, is amended to read 45 as follows: 46 16. (a) Notwithstanding the provisions of subdivision eight of this 47 section, upon written request from the chairperson of the committee on 48 ways and means of the United States House of Representatives, the chair- 49 person of the committee on finance of the United States Senate, or the 50 chairperson of the joint committee on taxation of the United States 51 Congress, the commissioner shall furnish such committee with any current 52 or prior year reports specified in such request that were filed under 53 this article [specified in such request] by the president of the United 54 States, vice-president of the United States, member of the United States 55 Congress representing New York state, or any person who served in or was 56 employed by the executive branch of the government of the United StatesS. 6146 4 1 on the executive staff of the president, in the executive office of the 2 president, or in an acting or confirmed capacity in a position subject 3 to confirmation by the United States senate; or, in New York state: a 4 statewide elected official, as defined in paragraph (a) of subdivision 5 one of section seventy-three-a of the public officers law; a state 6 officer or employee, as defined in subparagraph (i) of paragraph (c) of 7 subdivision one of such section seventy-three-a; a political party 8 chairperson, as defined in paragraph (h) of subdivision one of such 9 section seventy-three-a; a local elected official, as defined in subdi- 10 visions one and two of section eight hundred ten of the general munici- 11 pal law; a person appointed, pursuant to law, to serve due to vacancy or 12 otherwise in the position of a local elected official, as defined in 13 subdivisions one and two of section eight hundred ten of the general 14 municipal law; a member of the state legislature; or a judge or justice 15 of the unified court system, or filed by a partnership, firm, associ- 16 ation, corporation, joint-stock company, trust or similar entity direct- 17 ly or indirectly controlled by any individual listed in this paragraph, 18 whether by contract, through ownership or control of a majority interest 19 in such entity, or otherwise, or filed by a partnership, firm, associ- 20 ation, corporation, joint-stock company, trust or similar entity of 21 which any individual listed in this paragraph holds ten percent or more 22 of the voting securities of such entity; provided however that, prior to 23 furnishing any report, the commissioner shall redact any [information24the disclosure of which, in the judgment of the commissioner, would25violate state or federal law or would constitute an unwarranted invasion26of personal privacy, such as] copy of a federal return (or portion ther- 27 eof) attached to, or any information on a federal return that is 28 reflected on, such report, and any social security numbers, account 29 numbers and residential address information. 30 (b) [Such permission shall be granted only if] No reports shall be 31 furnished pursuant to this subdivision unless the chairperson of the 32 requesting committee certifies in writing that such reports have been 33 requested [for a specified and legitimate legislative purpose,] related 34 to, and in furtherance of, a legitimate task of the Congress, that the 35 requesting committee has made a written request to the United States 36 secretary of the treasury for related federal reports or report informa- 37 tion, pursuant to 26 U.S.C. Section 6103(f), and that if such requested 38 reports [will be] are inspected by and/or submitted to another commit- 39 tee, to the United States House of Representatives, or to the United 40 States Senate, then such inspection and/or submission shall occur in a 41 manner consistent with federal law as informed by the requirements and 42 procedures established in 26 U.S.C. Section 6103(f). 43 § 4. Subdivision (g) of section 314 of the tax law, as added by a 44 chapter of the laws of 2019 amending the tax law and the administrative 45 code of the city of New York, relating to requiring the commissioner of 46 taxation and finance to cooperate with investigations by certain commit- 47 tees of the United States Congress under certain circumstances, as 48 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 49 to read as follows: 50 (g) Cooperation with investigations by certain committees of the 51 United States Congress.--(1) Notwithstanding the provisions of subdivi- 52 sion (a) of this section, upon written request from the chairperson of 53 the committee on ways and means of the United States House of Represen- 54 tatives, the chairperson of the committee on finance of the United 55 States Senate, or the chairperson of the joint committee on taxation of 56 the United States Congress, the commissioner shall furnish such commit-S. 6146 5 1 tee with any current or prior year returns specified in such request 2 that were filed under this article [specified in such request] by the 3 president of the United States, vice-president of the United States, 4 member of the United States Congress representing New York state, or 5 any person who served in or was employed by the executive branch of the 6 government of the United States on the executive staff of the president, 7 in the executive office of the president, or in an acting or confirmed 8 capacity in a position subject to confirmation by the United States 9 senate; or, in New York state: a statewide elected official, as defined 10 in paragraph (a) of subdivision one of section seventy-three-a of the 11 public officers law; a state officer or employee, as defined in subpar- 12 agraph (i) of paragraph (c) of subdivision one of such section seventy- 13 three-a; a political party chairperson, as defined in paragraph (h) of 14 subdivision one of such section seventy-three-a; a local elected offi- 15 cial, as defined in subdivisions one and two of section eight hundred 16 ten of the general municipal law; a person appointed, pursuant to law, 17 to serve due to vacancy or otherwise in the position of a local elected 18 official, as defined in subdivisions one and two of section eight 19 hundred ten of the general municipal law; a member of the state legisla- 20 ture; or a judge or justice of the unified court system, or filed by a 21 partnership, firm, association, corporation, joint-stock company, trust 22 or similar entity directly or indirectly controlled by any individual 23 listed in this paragraph, whether by contract, through ownership or 24 control of a majority interest in such entity, or otherwise, or filed by 25 a partnership, firm, association, corporation, joint-stock company, 26 trust or similar entity of which any individual listed in this paragraph 27 holds ten percent or more of the voting securities of such entity; 28 provided however that, prior to furnishing any return, the commissioner 29 shall redact any [information the disclosure of which, in the judgment30of the commissioner, would violate state or federal law or would consti-31tute an unwarranted invasion of personal privacy, such as] copy of a 32 federal return (or portion thereof) attached to, or any information on a 33 federal return that is reflected on, such return, and any social securi- 34 ty numbers, account numbers and residential address information. 35 (2) [Such permission shall be granted only if] No returns shall be 36 furnished pursuant to this subdivision unless the chairperson of the 37 requesting committee certifies in writing that such returns have been 38 requested [for a specified and legitimate legislative purpose,] related 39 to, and in furtherance of, a legitimate task of the Congress, that the 40 requesting committee has made a written request to the United States 41 secretary of the treasury for related federal returns or return informa- 42 tion, pursuant to 26 U.S.C. Section 6103(f), and that if such requested 43 returns [will be] are inspected by and/or submitted to another commit- 44 tee, to the United States House of Representatives, or to the United 45 States Senate, then such inspection and/or submission shall occur in a 46 manner consistent with federal law as informed by the requirements and 47 procedures established in 26 U.S.C. Section 6103(f). 48 § 5. Subdivision 5 of section 437 of the tax law, as added by a chap- 49 ter of the laws of 2019 amending the tax law and the administrative code 50 of the city of New York, relating to requiring the commissioner of taxa- 51 tion and finance to cooperate with investigations by certain committees 52 of the United States Congress under certain circumstances, as proposed 53 in legislative bills numbers S. 5072-A and A.7194-A, is amended to read 54 as follows: 55 5. (a) Notwithstanding the provisions of subdivision one of this 56 section, upon written request from the chairperson of the committee onS. 6146 6 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 current 5 or prior year returns or reports specified in such request that were 6 filed under this article [specified in such request] by the president of 7 the United States, vice-president of the United States, member of the 8 United States Congress representing New York state, or any person who 9 served in or was employed by the executive branch of the government of 10 the United States on the executive staff of the president, in the exec- 11 utive office of the president, or in an acting or confirmed capacity in 12 a position subject to confirmation by the United States senate; or, in 13 New York state: a statewide elected official, as defined in paragraph 14 (a) of subdivision one of section seventy-three-a of the public officers 15 law; a state officer or employee, as defined in subparagraph (i) of 16 paragraph (c) of subdivision one of such section seventy-three-a; a 17 political party chairperson, as defined in paragraph (h) of subdivision 18 one of such section seventy-three-a; a local elected official, as 19 defined in subdivisions one and two of section eight hundred ten of the 20 general municipal law; a person appointed, pursuant to law, to serve due 21 to vacancy or otherwise in the position of a local elected official, as 22 defined in subdivisions one and two of section eight hundred ten of the 23 general municipal law; a member of the state legislature; or a judge or 24 justice of the unified court system, or filed by a partnership, firm, 25 association, corporation, joint-stock company, trust or similar entity 26 directly or indirectly controlled by any individual listed in this para- 27 graph, whether by contract, through ownership or control of a majority 28 interest in such entity, or otherwise, or filed by a partnership, firm, 29 association, corporation, joint-stock company, trust or similar entity 30 of which any individual listed in this paragraph holds ten percent or 31 more of the voting securities of such entity; provided however that, 32 prior to furnishing any return or report, the commissioner shall redact 33 any [information the disclosure of which, in the judgment of the commis-34sioner, would violate state or federal law or would constitute an unwar-35ranted invasion of personal privacy, such as] copy of a federal return 36 (or portion thereof) attached to, or any information on a federal return 37 that is reflected on, such return or report, and any social security 38 numbers, account numbers and residential address information. 39 (b) [Such permission shall be granted only if] No returns or reports 40 shall be furnished pursuant to this subdivision unless the chairperson 41 of the requesting committee certifies in writing that such returns or 42 reports have been requested [for a specified and legitimate legislative43purpose,] related to, and in furtherance of, a legitimate task of the 44 Congress, that the requesting committee has made a written request to 45 the United States secretary of the treasury for related federal returns 46 or reports or return or report information, pursuant to 26 U.S.C. 47 Section 6103(f), and that if such requested returns or reports [will be] 48 are inspected by and/or submitted to another committee, to the United 49 States House of Representatives, or to the United States Senate, then 50 such inspection and/or submission shall occur in a manner consistent 51 with federal law as informed by the requirements and procedures estab- 52 lished in 26 U.S.C. Section 6103(f). 53 § 6. Subdivision 1-a of section 491 of the tax law, as added by a 54 chapter of the laws of 2019 amending the tax law and the administrative 55 code of the city of New York, relating to requiring the commissioner of 56 taxation and finance to cooperate with investigations by certain commit-S. 6146 7 1 tees of the United States Congress under certain circumstances, as 2 proposed in legislative bills numbers S. 5072-A and A.7194-A, is 3 REPEALED. 4 § 7. Subdivision (a-1) of section 499 of the tax law, as added by a 5 chapter of the laws of 2019 amending the tax law and the administrative 6 code of the city of New York, relating to requiring the commissioner of 7 taxation and finance to cooperate with investigations by certain commit- 8 tees of the United States Congress under certain circumstances, as 9 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 10 to read as follows: 11 (a-1) Cooperation with investigations by certain committees of the 12 United States Congress. (1) Notwithstanding the provisions of subdivi- 13 sion (a) of this section, upon written request from the chairperson of 14 the committee on ways and means of the United States House of Represen- 15 tatives, the chairperson of the committee on finance of the United 16 States Senate, or the chairperson of the joint committee on taxation of 17 the United States Congress, the commissioner shall furnish such commit- 18 tee with any current or prior year returns or reports specified in such 19 request that were filed under this article [specified in such request] 20 by the president of the United States, vice-president of the United 21 States, member of the United States Congress representing New York 22 state, or any person who served in or was employed by the executive 23 branch of the government of the United States on the executive staff of 24 the president, in the executive office of the president, or in an 25 acting or confirmed capacity in a position subject to confirmation by 26 the United States senate; or, in New York state: a statewide elected 27 official, as defined in paragraph (a) of subdivision one of section 28 seventy-three-a of the public officers law; a state officer or employ- 29 ee, as defined in subparagraph (i) of paragraph (c) of subdivision one 30 of such section seventy-three-a; a political party chairperson, as 31 defined in paragraph (h) of subdivision one of such section seventy- 32 three-a; a local elected official, as defined in subdivisions one and 33 two of section eight hundred ten of the general municipal law; a person 34 appointed, pursuant to law, to serve due to vacancy or otherwise in the 35 position of a local elected official, as defined in subdivisions one and 36 two of section eight hundred ten of the general municipal law; a member 37 of the state legislature; or a judge or justice of the unified court 38 system, or filed by a partnership, firm, association, corporation, 39 joint-stock company, trust or similar entity directly or indirectly 40 controlled by any individual listed in this paragraph, whether by 41 contract, through ownership or control of a majority interest in such 42 entity, or otherwise, or filed by a partnership, firm, association, 43 corporation, joint-stock company, trust or similar entity of which any 44 individual listed in this paragraph holds ten percent or more of the 45 voting securities of such entity; provided however that, prior to 46 furnishing any return or report, the commissioner shall redact any 47 [information the disclosure of which, in the judgment of the commission-48er, would violate state or federal law or would constitute an unwar-49ranted invasion of personal privacy, such as] copy of a federal return 50 (or portion thereof) attached to, or any information on a federal return 51 that is reflected on, such return or report, and any social security 52 numbers, account numbers and residential address information. 53 (2) [Such permission shall be granted only if] No returns or reports 54 shall be furnished pursuant to this subdivision unless the chairperson 55 of the requesting committee certifies in writing that such returns or 56 reports have been requested [for a specified and legitimate legislativeS. 6146 8 1purpose,] related to, and in furtherance of, a legitimate task of the 2 Congress, that the requesting committee has made a written request to 3 the United States secretary of the treasury for related federal reports 4 or returns or report or return information, pursuant to 26 U.S.C. 5 Section 6103(f), and that if such requested returns or reports [will be] 6 are inspected by and/or submitted to another committee, to the United 7 States House of Representatives, or to the United States Senate, then 8 such inspection and/or submission shall occur in a manner consistent 9 with federal law as informed by the requirements and procedures estab- 10 lished in 26 U.S.C. Section 6103(f). 11 § 8. Subdivision 6 of section 514 of the tax law, as added by a chap- 12 ter of the laws of 2019 amending the tax law and the administrative code 13 of the city of New York, relating to requiring the commissioner of taxa- 14 tion and finance to cooperate with investigations by certain committees 15 of the United States Congress under certain circumstances, as proposed 16 in legislative bills numbers S. 5072-A and A.7194-A, is amended to read 17 as follows: 18 6. (a) Notwithstanding the provisions of subdivision one of this 19 section, upon written request from the chairperson of the committee on 20 ways and means of the United States House of Representatives, the chair- 21 person of the committee on finance of the United States Senate, or the 22 chairperson of the joint committee on taxation of the United States 23 Congress, the commissioner shall furnish such committee with any current 24 or prior year returns or reports specified in such request that were 25 filed under this article [specified in such request] by the president of 26 the United States, vice-president of the United States, member of the 27 United States Congress representing New York state, or any person who 28 served in or was employed by the executive branch of the government of 29 the United States on the executive staff of the president, in the exec- 30 utive office of the president, or in an acting or confirmed capacity in 31 a position subject to confirmation by the United States senate; or, in 32 New York state: a statewide elected official, as defined in paragraph 33 (a) of subdivision one of section seventy-three-a of the public officers 34 law; a state officer or employee, as defined in subparagraph (i) of 35 paragraph (c) of subdivision one of such section seventy-three-a; a 36 political party chairperson, as defined in paragraph (h) of subdivision 37 one of such section seventy-three-a; a local elected official, as 38 defined in subdivisions one and two of section eight hundred ten of the 39 general municipal law; a person appointed, pursuant to law, to serve due 40 to vacancy or otherwise in the position of a local elected official, as 41 defined in subdivisions one and two of section eight hundred ten of the 42 general municipal law; a member of the state legislature; or a judge or 43 justice of the unified court system; or filed by a partnership, firm, 44 association, corporation, joint-stock company, trust or similar entity 45 directly or indirectly controlled by any individual listed in this para- 46 graph, whether by contract, through ownership or control of a majority 47 interest in such entity, or otherwise, or filed by a partnership, firm, 48 association, corporation, joint-stock company, trust or similar entity 49 of which any individual listed in this paragraph holds ten percent or 50 more of the voting securities of such entity; provided however that, 51 prior to furnishing any return or report, the commissioner shall redact 52 any [information the disclosure of which, in the judgment of the commis-53sioner, would violate state or federal law or would constitute an unwar-54ranted invasion of personal privacy, such as] copy of a federal return 55 (or portion thereof) attached to, or any information on a federal returnS. 6146 9 1 that is reflected on, such return or report, and any social security 2 numbers, account numbers and residential address information. 3 (b) [Such permission shall be granted only if] No returns or reports 4 shall be furnished pursuant to this subdivision unless the chairperson 5 of the requesting committee certifies in writing that such returns or 6 reports have been requested [for a specified and legitimate legislative7purpose,] related to, and in furtherance of, a legitimate task of the 8 Congress, that the requesting committee has made a written request to 9 the United States secretary of the treasury for related federal returns 10 or reports or return or report information, pursuant to 26 U.S.C. 11 Section 6103(f), and that if such requested returns or reports [will be] 12 are inspected by and/or submitted to another committee, to the United 13 States House of Representatives, or to the United States Senate, then 14 such inspection and/or submission shall occur in a manner consistent 15 with federal law as informed by the requirements and procedures estab- 16 lished in 26 U.S.C. Section 6103(f). 17 § 9. Subsection (b-1) of section 994 of the tax law, as added by a 18 chapter of the laws of 2019 amending the tax law and the administrative 19 code of the city of New York, relating to requiring the commissioner of 20 taxation and finance to cooperate with investigations by certain commit- 21 tees of the United States Congress under certain circumstances, as 22 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 23 to read as follows: 24 (b-1) Cooperation with investigations by certain committees of the 25 United States Congress. (1) Notwithstanding the provisions of subsection 26 (a) of this section, upon written request from the chairperson of the 27 committee on ways and means of the United States House of Represen- 28 tatives, the chairperson of the committee on finance of the United 29 States Senate, or the chairperson of the joint committee on taxation of 30 the United States Congress, the commissioner shall furnish such commit- 31 tee with any current or prior year reports or returns specified in such 32 request that were filed under this article [specified in such request] 33 by the president of the United States, vice-president of the United 34 States, member of the United States Congress representing New York 35 state, or any person who served in or was employed by the executive 36 branch of the government of the United States on the executive staff of 37 the president, in the executive office of the president, or in an 38 acting or confirmed capacity in a position subject to confirmation by 39 the United States senate; or, in New York state: a statewide elected 40 official, as defined in paragraph (a) of subdivision one of section 41 seventy-three-a of the public officers law; a state officer or employ- 42 ee, as defined in subparagraph (i) of paragraph (c) of subdivision one 43 of such section seventy-three-a; a political party chairperson, as 44 defined in paragraph (h) of subdivision one of such section seventy- 45 three-a; a local elected official, as defined in subdivisions one and 46 two of section eight hundred ten of the general municipal law; a person 47 appointed, pursuant to law, to serve due to vacancy or otherwise in the 48 position of a local elected official, as defined in subdivisions one and 49 two of section eight hundred ten of the general municipal law; a member 50 of the state legislature; or a judge or justice of the unified court 51 system; or filed by a partnership, firm, association, corporation, 52 joint-stock company, trust or similar entity directly or indirectly 53 controlled by any individual listed in this paragraph, whether by 54 contract, through ownership or control of a majority interest in such 55 entity, or otherwise, or filed by a partnership, firm, association, 56 corporation, joint-stock company, trust or similar entity of which anyS. 6146 10 1 individual listed in this paragraph holds ten percent or more of the 2 voting securities of such entity; provided however that, prior to 3 furnishing any report or return, the commissioner shall redact any 4 [information the disclosure of which, in the judgment of the commission-5er, would violate state or federal law or would constitute an unwar-6ranted invasion of personal privacy, such as] copy of a federal return 7 (or portion thereof) attached to, or any information on a federal return 8 that is reflected on, such report or return, and any social security 9 numbers, account numbers and residential address information. 10 (2) [Such permission shall be granted only if] No reports or returns 11 shall be furnished pursuant to this subsection unless the chairperson of 12 the requesting committee certifies in writing that such reports or 13 returns have been requested [for a specified and legitimate legislative14purpose,] related to, and in furtherance of, a legitimate task of the 15 Congress, that the requesting committee has made a written request to 16 the United States secretary of the treasury for related federal reports 17 or returns or report or return information, pursuant to 26 U.S.C. 18 Section 6103(f), and that if such requested reports or returns [will be] 19 are inspected by and/or submitted to another committee, to the United 20 States House of Representatives, or to the United States Senate, then 21 such inspection and/or submission shall occur in a manner consistent 22 with federal law as informed by the requirements and procedures estab- 23 lished in 26 U.S.C. Section 6103(f). 24 § 10. Subdivision (h) of section 1146 of the tax law, as added by a 25 chapter of the laws of 2019 amending the tax law and the administrative 26 code of the city of New York, relating to requiring the commissioner of 27 taxation and finance to cooperate with investigations by certain commit- 28 tees of the United States Congress under certain circumstances, as 29 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 30 to read as follows: 31 (h) (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 current 37 or prior year returns or reports specified in such request that were 38 filed under this article [specified in such request] by the president of 39 the United States, vice-president of the United States, member of the 40 United States Congress representing New York state, or any person who 41 served in or was employed by the executive branch of the government of 42 the United States on the executive staff of the president, in the exec- 43 utive office of the president, or in an acting or confirmed capacity in 44 a position subject to confirmation by the United States senate; or, in 45 New York state: a statewide elected official, as defined in paragraph 46 (a) of subdivision one of section seventy-three-a of the public officers 47 law; a state officer or employee, as defined in subparagraph (i) of 48 paragraph (c) of subdivision one of such section seventy-three-a; a 49 political party chairperson, as defined in paragraph (h) of subdivision 50 one of such section seventy-three-a; a local elected official, as 51 defined in subdivisions one and two of section eight hundred ten of the 52 general municipal law; a person appointed, pursuant to law, to serve due 53 to vacancy or otherwise in the position of a local elected official, as 54 defined in subdivisions one and two of section eight hundred ten of the 55 general municipal law; a member of the state legislature, or a judge or 56 justice of the unified court system; or filed by a partnership, firm,S. 6146 11 1 association, corporation, joint-stock company, trust or similar entity 2 directly or indirectly controlled by any individual listed in this para- 3 graph, whether by contract, through ownership or control of a majority 4 interest in such entity, or otherwise, or filed by a partnership, firm, 5 association, corporation, joint-stock company, trust or similar entity 6 of which any individual listed in this paragraph holds ten percent or 7 more of the voting securities of such entity; provided however that, 8 prior to furnishing any return or report, the commissioner shall redact 9 any [information the disclosure of which, in the judgment of the commis-10sioner, would violate state or federal law or would constitute an unwar-11ranted invasion of personal privacy, such as] copy of a federal return 12 (or portion thereof) attached to, or any information on a federal return 13 that is reflected on, such report or return, and any social security 14 numbers, account numbers and residential address information. 15 (2) [Such permission shall be granted only if] No returns or reports 16 shall be furnished pursuant to this subdivision unless the chairperson 17 of the requesting committee certifies in writing that such returns or 18 reports have been requested [for a specified and legitimate legislative19purpose,] related to, and in furtherance of, a legitimate task of the 20 Congress, that the requesting committee has made a written request to 21 the United States secretary of the treasury for related federal returns 22 or reports or return or report information, pursuant to 26 U.S.C. 23 Section 6103(f), and that if such requested returns or reports [will be] 24 are inspected by and/or submitted to another committee, to the United 25 States House of Representatives, or to the United States Senate, then 26 such inspection and/or submission shall occur in a manner consistent 27 with federal law as informed by the requirements and procedures estab- 28 lished in 26 U.S.C. Section 6103(f). 29 § 11. Subdivision (g) of section 1287 of the tax law, as added by a 30 chapter of the laws of 2019 amending the tax law and the administrative 31 code of the city of New York, relating to requiring the commissioner of 32 taxation and finance to cooperate with investigations by certain commit- 33 tees of the United States Congress under certain circumstances, as 34 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 35 to read as follows: 36 (g) (1) Notwithstanding the provisions of subdivision (a) of this 37 section, upon written request from the chairperson of the committee on 38 ways and means of the United States House of Representatives, the chair- 39 person of the committee on finance of the United States Senate, or the 40 chairperson of the joint committee on taxation of the United States 41 Congress, the commissioner shall furnish such committee with any current 42 or prior year returns specified in such request that were filed under 43 this article [specified in such request] by the president of the United 44 States, vice-president of the United States, member of the United States 45 Congress representing New York state, or any person who served in or was 46 employed by the executive branch of the government of the United States 47 on the executive staff of the president, in the executive office of the 48 president, or in an acting or confirmed capacity in a position subject 49 to confirmation by the United States senate; or, in New York state: a 50 statewide elected official, as defined in paragraph (a) of subdivision 51 one of section seventy-three-a of the public officers law; a state 52 officer or employee, as defined in subparagraph (i) of paragraph (c) of 53 subdivision one of such section seventy-three-a; a political party 54 chairperson, as defined in paragraph (h) of subdivision one of such 55 section seventy-three-a; a local elected official, as defined in subdi- 56 visions one and two of section eight hundred ten of the general munici-S. 6146 12 1 pal law; a person appointed, pursuant to law, to serve due to vacancy or 2 otherwise in the position of a local elected official, as defined in 3 subdivisions one and two of section eight hundred ten of the general 4 municipal law; a member of the state legislature; or a judge or justice 5 of the unified court system; or filed by a partnership, firm, associ- 6 ation, corporation, joint-stock company, trust or similar entity direct- 7 ly or indirectly controlled by any individual listed in this paragraph, 8 whether by contract, through ownership or control of a majority interest 9 in such entity, or otherwise, or filed by a partnership, firm, associ- 10 ation, corporation, joint-stock company, trust or similar entity of 11 which any individual listed in this paragraph holds ten percent or more 12 of the voting securities of such entity; provided however that, prior to 13 furnishing any return, the commissioner shall redact any [information14the disclosure of which, in the judgment of the commissioner, would15violate state or federal law or would constitute an unwarranted invasion16of personal privacy, such as] copy of a federal return (or portion ther- 17 eof) attached to, or any information on a federal return that is 18 reflected on, such return, and any social security numbers, account 19 numbers and residential address information. 20 (2) [Such permission shall be granted only if] No returns or reports 21 shall be furnished pursuant to this subdivision unless the chairperson 22 of the requesting committee certifies in writing that such returns have 23 been requested [for a specified and legitimate legislative purpose,] 24 related to, and in furtherance of, a legitimate task of the Congress, 25 that the requesting committee has made a written request to the United 26 States secretary of the treasury for related federal returns or reports 27 or return or report information, pursuant to 26 U.S.C. Section 6103(f), 28 and that if such requested returns [will be] are inspected by and/or 29 submitted to another committee, to the United States House of Represen- 30 tatives, or to the United States Senate, then such inspection and/or 31 submission shall occur in a manner consistent with federal law as 32 informed by the requirements and procedures established in 26 U.S.C. 33 Section 6103(f). 34 § 12. Subdivision (f) of section 1296 of the tax law, as added by a 35 chapter of the laws of 2019 amending the tax law and the administrative 36 code of the city of New York, relating to requiring the commissioner of 37 taxation and finance to cooperate with investigations by certain commit- 38 tees of the United States Congress under certain circumstances, as 39 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 40 to read as follows: 41 (f) (1) Notwithstanding the provisions of subdivision (a) of this 42 section, upon written request from the chairperson of the committee on 43 ways and means of the United States House of Representatives, the chair- 44 person of the committee on finance of the United States Senate, or the 45 chairperson of the joint committee on taxation of the United States 46 Congress, the commissioner shall furnish such committee with any current 47 or prior year returns or reports specified in such request that were 48 filed under this article [specified in such request] by the president of 49 the United States, vice-president of the United States, member of the 50 United States Congress representing New York state, or any person who 51 served in or was employed by the executive branch of the government of 52 the United States on the executive staff of the president, in the exec- 53 utive office of the president, or in an acting or confirmed capacity in 54 a position subject to confirmation by the United States senate; or, in 55 New York state: a statewide elected official, as defined in paragraph 56 (a) of subdivision one of section seventy-three-a of the public officersS. 6146 13 1 law; a state officer or employee, as defined in subparagraph (i) of 2 paragraph (c) of subdivision one of such section seventy-three-a; a 3 political party chairperson, as defined in paragraph (h) of subdivision 4 one of such section seventy-three-a; a local elected official, as 5 defined in subdivisions one and two of section eight hundred ten of the 6 general municipal law; a person appointed, pursuant to law, to serve due 7 to vacancy or otherwise in the position of a local elected official, as 8 defined in subdivisions one and two of section eight hundred ten of the 9 general municipal law; a member of the state legislature; or a judge or 10 justice of the unified court system; or filed by a partnership, firm, 11 association, corporation, joint-stock company, trust or similar entity 12 directly or indirectly controlled by any individual listed in this para- 13 graph, whether by contract, through ownership or control of a majority 14 interest in such entity, or otherwise, or filed by a partnership, firm, 15 association, corporation, joint-stock company, trust or similar entity 16 of which any individual listed in this paragraph holds ten percent or 17 more of the voting securities of such entity; provided however that, 18 prior to furnishing any return or report, the commissioner shall redact 19 any [information the disclosure of which, in the judgment of the commis-20sioner, would violate state or federal law or would constitute an unwar-21ranted invasion of personal privacy, such as] copy of a federal return 22 (or portion thereof) attached to, or any information on a federal return 23 that is reflected on, such return or report, and any social security 24 numbers, account numbers and residential address information. 25 (2) [Such permission shall be granted only if] No returns or reports 26 shall be furnished pursuant to this subdivision unless the chairperson 27 of the requesting committee certifies in writing that such returns or 28 reports have been requested [for a specified and legitimate legislative29purpose,] related to, and in furtherance of, a legitimate task of the 30 Congress, that the requesting committee has made a written request to 31 the United States secretary of the treasury for related federal returns 32 or reports or return or report information, pursuant to 26 U.S.C. 33 Section 6103(f), and that if such requested returns or reports [will be] 34 are inspected by and/or submitted to another committee, to the United 35 States House of Representatives, or to the United States Senate, then 36 such inspection and/or submission shall occur in a manner consistent 37 with federal law as informed by the requirements and procedures estab- 38 lished in 26 U.S.C. Section 6103(f). 39 § 13. Subdivision (d) of section 1299-f of the tax law, as added by a 40 chapter of the laws of 2019 amending the tax law and the administrative 41 code of the city of New York, relating to requiring the commissioner of 42 taxation and finance to cooperate with investigations by certain commit- 43 tees of the United States Congress under certain circumstances, as 44 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 45 to read as follows: 46 (d) (1) Notwithstanding the provisions of subdivision (a) of this 47 section, upon written request from the chairperson of the committee on 48 ways and means of the United States House of Representatives, the chair- 49 person of the committee on finance of the United States Senate, or the 50 chairperson of the joint committee on taxation of the United States 51 Congress, the commissioner shall furnish such committee with any current 52 or prior year returns specified in such request that were filed under 53 this article [specified in such request] by the president of the United 54 States, vice-president of the United States, member of the United States 55 Congress representing New York state, or any person who served in or was 56 employed by the executive branch of the government of the United StatesS. 6146 14 1 on the executive staff of the president, in the executive office of the 2 president, or in an acting or confirmed capacity in a position subject 3 to confirmation by the United States senate; or, in New York state: a 4 statewide elected official, as defined in paragraph (a) of subdivision 5 one of section seventy-three-a of the public officers law; a state 6 officer or employee, as defined in subparagraph (i) of paragraph (c) of 7 subdivision one of such section seventy-three-a; a political party 8 chairperson, as defined in paragraph (h) of subdivision one of such 9 section seventy-three-a; a local elected official, as defined in subdi- 10 visions one and two of section eight hundred ten of the general munici- 11 pal law; a person appointed, pursuant to law, to serve due to vacancy or 12 otherwise in the position of a local elected official, as defined in 13 subdivisions one and two of section eight hundred ten of the general 14 municipal law; a member of the state legislature; or a judge or justice 15 of the unified court system; or filed by a partnership, firm, associ- 16 ation, corporation, joint-stock company, trust or similar entity direct- 17 ly or indirectly controlled by any individual listed in this paragraph, 18 whether by contract, through ownership or control of a majority interest 19 in such entity, or otherwise, or filed by a partnership, firm, associ- 20 ation, corporation, joint-stock company, trust or similar entity of 21 which any individual listed in this paragraph holds ten percent or more 22 of the voting securities of such entity; provided however that, prior to 23 furnishing any return, the commissioner shall redact any [information24the disclosure of which, in the judgment of the commissioner, would25violate state or federal law or would constitute an unwarranted invasion26of personal privacy, such as] copy of a federal return (or portion ther- 27 eof) attached to, or any information on a federal return that is 28 reflected on, such return, and any social security numbers, account 29 numbers and residential address information. 30 (2) [Such permission shall be granted only if] No returns shall be 31 furnished pursuant to this subdivision unless the chairperson of the 32 requesting committee certifies in writing that such returns have been 33 requested [for a specified and legitimate legislative purpose,] related 34 to, and in furtherance of, a legitimate task of the Congress, that the 35 requesting committee has made a written request to the United States 36 secretary of the treasury for related federal returns or reports or 37 return or report information, pursuant to 26 U.S.C. Section 6103(f), and 38 that if such requested returns [will be] are inspected by and/or submit- 39 ted to another committee, to the United States House of Representatives, 40 or to the United States Senate, then such inspection and/or submission 41 shall occur in a manner consistent with federal law as informed by the 42 requirements and procedures established in 26 U.S.C. Section 6103(f). 43 § 14. Subdivision (i) of section 1418 of the tax law, as added by a 44 chapter of the laws of 2019 amending the tax law and the administrative 45 code of the city of New York, relating to requiring the commissioner of 46 taxation and finance to cooperate with investigations by certain commit- 47 tees of the United States Congress under certain circumstances, as 48 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 49 to read as follows: 50 (i) (1) Notwithstanding the provisions of subdivision (a) of this 51 section, upon written request from the chairperson of the committee on 52 ways and means of the United States House of Representatives, the chair- 53 person of the committee on finance of the United States Senate, or the 54 chairperson of the joint committee on taxation of the United States 55 Congress, the commissioner shall furnish such committee with any current 56 or prior year returns filed specified in such request that were underS. 6146 15 1 this article [specified in such request] by the president of the United 2 States, vice-president of the United States, member of the United States 3 Congress representing New York state, or any person who served in or was 4 employed by the executive branch of the government of the United States 5 on the executive staff of the president, in the executive office of the 6 president, or in an acting or confirmed capacity in a position subject 7 to confirmation by the United States senate; or, in New York state: a 8 statewide elected official, as defined in paragraph (a) of subdivision 9 one of section seventy-three-a of the public officers law; a state 10 officer or employee, as defined in subparagraph (i) of paragraph (c) of 11 subdivision one of such section seventy-three-a; a political party 12 chairperson, as defined in paragraph (h) of subdivision one of such 13 section seventy-three-a; a local elected official, as defined in subdi- 14 visions one and two of section eight hundred ten of the general munici- 15 pal law; a person appointed, pursuant to law, to serve due to vacancy or 16 otherwise in the position of a local elected official, as defined in 17 subdivisions one and two of section eight hundred ten of the general 18 municipal law; a member of the state legislature; or a judge or justice 19 of the unified court system; or filed by a partnership, firm, associ- 20 ation, corporation, joint-stock company, trust or similar entity direct- 21 ly or indirectly controlled by any individual listed in this paragraph, 22 whether by contract, through ownership or control of a majority interest 23 in such entity, or otherwise, or filed by a partnership, firm, associ- 24 ation, corporation, joint-stock company, trust or similar entity of 25 which any individual listed in this paragraph holds ten percent or more 26 of the voting securities of such entity; provided however that, prior to 27 furnishing any return, the commissioner shall redact any [information28the disclosure of which, in the judgment of the commissioner, would29violate state or federal law or would constitute an unwarranted invasion30of personal privacy, such as] copy of a federal return (or portion ther- 31 eof) attached to, or any information on a federal return that is 32 reflected on, such return, and any social security numbers, account 33 numbers and residential address information. 34 (2) [Such permission shall be granted only if] No returns shall be 35 furnished pursuant to this subdivision unless the chairperson of the 36 requesting committee certifies in writing that such returns have been 37 requested [for a specified and legitimate legislative purpose,] related 38 to, and in furtherance of, a legitimate task of the Congress, that the 39 requesting committee has made a written request to the United States 40 secretary of the treasury for related federal returns or return informa- 41 tion, pursuant to 26 U.S.C. Section 6103(f), and that if such requested 42 returns [will be] are inspected by and/or submitted to another commit- 43 tee, to the United States House of Representatives, or to the United 44 States Senate, then such inspection and/or submission shall occur in a 45 manner consistent with federal law as informed by the requirements and 46 procedures established in 26 U.S.C. Section 6103(f). 47 § 15. Subdivision (h) of section 1518 of the tax law, as added by a 48 chapter of the laws of 2019 amending the tax law and the administrative 49 code of the city of New York, relating to requiring the commissioner of 50 taxation and finance to cooperate with investigations by certain commit- 51 tees of the United States Congress under certain circumstances, as 52 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 53 to read as follows: 54 (h) (1) Notwithstanding the provisions of subdivision (a) of this 55 section, upon written request from the chairperson of the committee on 56 ways and means of the United States House of Representatives, the chair-S. 6146 16 1 person of the committee on finance of the United States Senate, or the 2 chairperson of the joint committee on taxation of the United States 3 Congress, the commissioner shall furnish such committee with any current 4 or prior year returns filed specified in such request that were under 5 this article [specified in such request] by the president of the United 6 States, vice-president of the United States, member of the United States 7 Congress representing New York state, or any person who served in or was 8 employed by the executive branch of the government of the United States 9 on the executive staff of the president, in the executive office of the 10 president, or in an acting or confirmed capacity in a position subject 11 to confirmation by the United States senate; or, in New York state: a 12 statewide elected official, as defined in paragraph (a) of subdivision 13 one of section seventy-three-a of the public officers law; a state 14 officer or employee, as defined in subparagraph (i) of paragraph (c) of 15 subdivision one of such section seventy-three-a; a political party 16 chairperson, as defined in paragraph (h) of subdivision one of such 17 section seventy-three-a; a local elected official, as defined in subdi- 18 visions one and two of section eight hundred ten of the general munici- 19 pal law; a person appointed, pursuant to law, to serve due to vacancy or 20 otherwise in the position of a local elected official, as defined in 21 subdivisions one and two of section eight hundred ten of the general 22 municipal law; a member of the state legislature; or a judge or justice 23 of the unified court system, or filed by a partnership, firm, associ- 24 ation, corporation, joint-stock company, trust or similar entity direct- 25 ly or indirectly controlled by any individual listed in this paragraph, 26 whether by contract, through ownership or control of a majority interest 27 in such entity, or otherwise, or filed by a partnership, firm, associ- 28 ation, corporation, joint-stock company, trust or similar entity of 29 which any individual listed in this paragraph holds ten percent or more 30 of the voting securities of such entity; provided however that, prior to 31 furnishing any return, the commissioner shall redact any [information32the disclosure of which, in the judgment of the commissioner, would33violate state or federal law or would constitute an unwarranted invasion34of personal privacy, such as] copy of a federal return (or portion ther- 35 eof) attached to, or any information on a federal return that is 36 reflected on, such return, and any social security numbers, account 37 numbers and residential address information. 38 (2) [Such permission shall be granted only if] No returns shall be 39 furnished pursuant to this subdivision unless the chairperson of the 40 requesting committee certifies in writing that such returns have been 41 requested [for a specified and legitimate legislative purpose,] related 42 to, and in furtherance of, a legitimate task of the Congress, that the 43 requesting committee has made a written request to the United States 44 secretary of the treasury for related federal returns or return informa- 45 tion, pursuant to 26 U.S.C. Section 6103(f), and that if such requested 46 returns [will be] are inspected by and/or submitted to another commit- 47 tee, to the United States House of Representatives, or to the United 48 States Senate, then such inspection and/or submission shall occur in a 49 manner consistent with federal law as informed by the requirements and 50 procedures established in 26 U.S.C. Section 6103(f). 51 § 16. Subdivision (f) of section 1555 of the tax law, as added by a 52 chapter of the laws of 2019 amending the tax law and the administrative 53 code of the city of New York, relating to requiring the commissioner of 54 taxation and finance to cooperate with investigations by certain commit- 55 tees of the United States Congress under certain circumstances, asS. 6146 17 1 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended 2 to read as follows: 3 (f) (1) Notwithstanding the provisions of subdivision (a) of this 4 section, upon written request from the chairperson of the committee on 5 ways and means of the United States House of Representatives, the chair- 6 person of the committee on finance of the United States Senate, or the 7 chairperson of the joint committee on taxation of the United States 8 Congress, the commissioner shall furnish such committee with any current 9 or prior year returns filed specified in such request that were under 10 this article [specified in such request] by the president of the United 11 States, vice-president of the United States, member of the United States 12 Congress representing New York state, or any person who served in or was 13 employed by the executive branch of the government of the United States 14 on the executive staff of the president, in the executive office of the 15 president, or in an acting or confirmed capacity in a position subject 16 to confirmation by the United States senate; or, in New York state: a 17 statewide elected official, as defined in paragraph (a) of subdivision 18 one of section seventy-three-a of the public officers law; a state 19 officer or employee, as defined in subparagraph (i) of paragraph (c) of 20 subdivision one of such section seventy-three-a; a political party 21 chairperson, as defined in paragraph (h) of subdivision one of such 22 section seventy-three-a; a local elected official, as defined in subdi- 23 visions one and two of section eight hundred ten of the general munici- 24 pal law; a person appointed, pursuant to law, to serve due to vacancy or 25 otherwise in the position of a local elected official, as defined in 26 subdivisions one and two of section eight hundred ten of the general 27 municipal law; a member of the state legislature; or a judge or justice 28 of the unified court system; or filed by a partnership, firm, associ- 29 ation, corporation, joint-stock company, trust or similar entity direct- 30 ly or indirectly controlled by any individual listed in this paragraph, 31 whether by contract, through ownership or control of a majority interest 32 in such entity, or otherwise, or filed by a partnership, firm, associ- 33 ation, corporation, joint-stock company, trust or similar entity of 34 which any individual listed in this paragraph holds ten percent or more 35 of the voting securities of such entity; provided however that, prior to 36 furnishing any return, the commissioner shall redact any [information37the disclosure of which, in the judgment of the commissioner, would38violate state or federal law or would constitute an unwarranted invasion39of personal privacy, such as] copy of a federal return (or portion ther- 40 eof) attached to, or any information on a federal return that is 41 reflected on, such return, and any social security numbers, account 42 numbers and residential address information. 43 (2) [Such permission shall be granted only if] No returns shall be 44 furnished pursuant to this subdivision unless the chairperson of the 45 requesting committee certifies in writing that such returns have been 46 requested [for a specified and legitimate legislative purpose,] related 47 to, and in furtherance of, a legitimate task of the Congress, that the 48 requesting committee has made a written request to the United States 49 secretary of the treasury for related federal returns or return informa- 50 tion, pursuant to 26 U.S.C. Section 6103(f), and that if such requested 51 returns [will be] are inspected by and/or submitted to another commit- 52 tee, to the United States House of Representatives, or to the United 53 States Senate, then such inspection and/or submission shall occur in a 54 manner consistent with the requirements and procedures established in 26 55 U.S.C. Section 6103(f).S. 6146 18 1 § 17. Subdivision (m) of section 11-1797 of the administrative code of 2 the city of New York, as added by a chapter of the laws of 2019 amending 3 the tax law and the administrative code of the city of New York, relat- 4 ing to requiring the commissioner of taxation and finance to cooperate 5 with investigations by certain committees of the United States Congress 6 under certain circumstances, as proposed in legislative bills numbers S. 7 5072-A and A.7194-A, is amended to read as follows: 8 (m) (1) Notwithstanding the provisions of subdivision (e) of this 9 section, upon written request from the chairperson of the committee on 10 ways and means of the United States House of Representatives, the chair- 11 person of the committee on finance of the United States Senate, or the 12 chairperson of the joint committee on taxation of the United States 13 Congress, the commissioner of taxation and finance shall furnish such 14 committee with any current or prior year returns specified in such 15 request that were filed under this article [specified in such request] 16 by the president of the United States, vice-president of the United 17 States, member of the United States Congress representing New York 18 state, or any person who served in or was employed by the executive 19 branch of the government of the United States on the executive staff of 20 the president, in the executive office of the president, or in an 21 acting or confirmed capacity in a position subject to confirmation by 22 the United States senate; or, in New York state: a statewide elected 23 official, as defined in paragraph (a) of subdivision one of section 24 seventy-three-a of the public officers law; a state officer or employ- 25 ee, as defined in subparagraph (i) of paragraph (c) of subdivision one 26 of such section seventy-three-a; a political party chairperson, as 27 defined in paragraph (h) of subdivision one of such section seventy- 28 three-a; a local elected official, as defined in subdivisions one and 29 two of section eight hundred ten of the general municipal law; a person 30 appointed, pursuant to law, to serve due to vacancy or otherwise in the 31 position of a local elected official, as defined in subdivisions one and 32 two of section eight hundred ten of the general municipal law; a member 33 of the state legislature; or a judge or justice of the unified court 34 system; provided however that, prior to furnishing any return, the 35 commissioner shall redact any [information the disclosure of which, in36the judgment of the commissioner, would violate state or federal law or37would constitute an unwarranted invasion of personal privacy, such as] 38 copy of a federal return (or portion thereof) attached to, or any infor- 39 mation on a federal return that is reflected on, such return, and any 40 social security numbers, account numbers and residential address infor- 41 mation. 42 (2) [Such permission shall be granted only if] No returns shall be 43 furnished pursuant to this subdivision unless the chairperson of the 44 requesting committee certifies in writing that such returns have been 45 requested [for a specified and legitimate legislative purpose,] related 46 to, and in furtherance of, a legitimate task of the Congress, that the 47 requesting committee has made a written request to the United States 48 secretary of the treasury for related federal reports or returns or 49 report or return information, pursuant to 26 U.S.C. Section 6103(f), 50 and that if such requested returns [will be] are inspected by and/or 51 submitted to another committee, to the United States House of Represen- 52 tatives, or to the United States Senate, then such inspection and/or 53 submission shall occur in a manner consistent with federal law as 54 informed by the requirements and procedures established in 26 U.S.C. 55 Section 6103(f).S. 6146 19 1 § 18. This act shall take effect on the same date and in the same 2 manner as a chapter of the laws of 2019 amending the tax law and the 3 administrative code of the city of New York, relating to requiring the 4 commissioner of taxation and finance to cooperate with investigations by 5 certain committees of the United States Congress under certain circum- 6 stances, as proposed in legislative bills numbers S.5072-A and A.7194-A, 7 takes effect; provided that section seven of this act shall take effect 8 on the same date and in the same manner as section 1 of part XX of chap- 9 ter 59 of the laws of 2019 takes effect.