What's happening
This bill allows certain U.S. Congressional committees to request and obtain redacted New York State tax returns for specific legislative purposes.
Why it matters
Expands federal oversight and transparency. By allowing certain Congressional committees to access New York tax returns for legislative purposes, the bill provides Congress with an additional tool to investigate financial matters that may not be fully visible through federal tax filings alone—especially relevant if federal authorities are unable or unwilling to provide such information.
Protects personal privacy. The bill mandates that sensitive personal information (such as Social Security numbers, account numbers, and residential addresses) must be redacted before any tax returns are shared, balancing legislative oversight with individual privacy protections.
Sets strict procedural safeguards. Congressional committees can only access the requested tax returns if they certify the request is for a “specified and legitimate legislative purpose” and show they have already requested related federal tax information, ensuring that the process cannot be used for fishing expeditions or purely political motives.
Aligns state and federal processes. By tying the disclosure of New York tax returns to the procedures established under federal law (26 U.S.C. Section 6103(f)), the bill ensures consistency between state and federal standards for tax return requests and limits the risk of arbitrary or capricious disclosures.
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Who cares
Headline styles
Release Tax Records to Congress
Plain English, a few words. Used as the page title.
Sponsors
31 Co-sponsors
- Anthony D'Urso
- Jonathan Jacobson
- Sandy Galef
- Taylor Darling
- Patricia Fahy
- Amy Paulin
- Victor M. Pichardo
- Nader Sayegh
- Walter T. Mosley
- Phil Steck
- N. Nick Perry
- Judy Griffin
- Rebecca Seawright
- Ellen C. Jaffee
- Jo Anne Simon
- Linda Rosenthal
- Aravella Simotas
- Thomas Abinanti
- Charles Fall
- Barbara Lifton
- Karines Reyes
- Richard Gottfried
- Jose Rivera
- Felix Ortiz
- Harvey Epstein
- Philip Ramos
- Andrew Hevesi
- Yuh-Line Niou
- Jeffrey Dinowitz
- David Weprin
- Michael Blake
2 Multi-sponsors
History
- Substituted by S5072A
- Ordered to third reading rules cal.63
- Rules report cal.63
- Reported
- Reported referred to rules
- Print number 7194a
- Amend and recommit to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Share State Tax Returns
Signed by Governor · Sponsor Brad Hoylman-Sigal
Full text
9 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7194--A
2019-2020 Regular Sessions
IN ASSEMBLY
April 11, 2019
Introduced by M. of A. BUCHWALD -- Multi-Sponsored by -- M. of A. LENTOL -- read once and referred to the Committee on Ways and Means -committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
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 Assembly, do enact as follows:
Section 1. This act shall be known and may be cited as the "tax returns released under specific terms act".
§ 2. Section 697 of the tax law is amended by adding a new subsection (f-1) to read as follows:
(f-1) Cooperation with investigations by certain committees of the United States Congress.--(1) Notwithstanding the provisions of subsection (e) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any reports or returns filed under this article specified in such request; provided however that, prior to furnishing any report or return, the commissioner shall redact any information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as social security numbers, account numbers and residential address information.
(2) Such permission shall be granted only if the chairperson of the requesting committee certifies in writing that such reports or returns have been requested for a specified and legitimate legislative purpose,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10448-06-9
A. 7194--A 2
the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or return information, pursuant to 26 U.S.C. Section 6103(f), and such reports or returns will be inspected and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate in a manner consistent with the requirements and procedures established in 26 U.S.C. Section 6103(f).
§ 3. Section 202 of the tax law is amended by adding a new subdivision 6 to read as follows:
6. (a) Notwithstanding the provisions of subdivision one of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any reports filed under this article specified in such request; provided however that, prior to furnishing any report, the commissioner shall redact any information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as social security numbers, account numbers and residential address information.
(b) Such permission shall be granted only if the chairperson of the requesting committee certifies in writing that such reports have been requested for a specified and legitimate legislative purpose, the requesting committee has made a written request to the United States secretary of the treasury for related federal reports or report information, pursuant to 26 U.S.C. Section 6103(f), and such reports will be inspected and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate in a manner consistent with the requirements and procedures established in 26 U.S.C. Section 6103(f).
§ 4. Section 211 of the tax law is amended by adding a new subdivision 16 to read as follows:
16. (a) Notwithstanding the provisions of subdivision eight of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any reports filed under this article specified in such request; provided however that, prior to furnishing any report, the commissioner shall redact any information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as social security numbers, account numbers and residential address information.
(b) Such permission shall be granted only if the chairperson of the requesting committee certifies in writing that such reports have been requested for a specified and legitimate legislative purpose, the requesting committee has made a written request to the United States secretary of the treasury for related federal reports or report information, pursuant to 26 U.S.C. Section 6103(f), and such reports will be inspected and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate in a manner consistent with the requirements and procedures established in 26 U.S.C. Section 6103(f).
A. 7194--A 3
§ 5. Section 314 of the tax law is amended by adding a new subdivision (g) to read as follows:
(g) Cooperation with investigations by certain committees of the United States Congress.--(1) Notwithstanding the provisions of subdivision (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any returns filed under this article specified in such request; provided however that, prior to furnishing any return, the commissioner shall redact any information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as social security numbers, account numbers and residential address information.
(2) Such permission shall be granted only if the chairperson of the requesting committee certifies in writing that such returns have been requested for a specified and legitimate legislative purpose, the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or return information, pursuant to 26 U.S.C. Section 6103(f), and such returns will be inspected and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate in a manner consistent with the requirements and procedures established in 26 U.S.C. Section 6103(f).
§ 6. Section 437 of the tax law is amended by adding a new subdivision 5 to read as follows:
5. (a) Notwithstanding the provisions of subdivision one of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any returns or reports filed under this article specified in such request; provided however that, prior to furnishing any return or report, the commissioner shall redact any information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as social security numbers, account numbers and residential address information.
(b) Such permission shall be granted only if the chairperson of the requesting committee certifies in writing that such returns or reports have been requested for a specified and legitimate legislative purpose, the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or reports or return or report information, pursuant to 26 U.S.C. Section 6103(f), and such returns or reports will be inspected and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate in a manner consistent with the requirements and procedures established in 26 U.S.C. Section 6103(f).
§ 7. Section 491 of the tax law is amended by adding a new subdivision 1-a to read as follows:
1-a. Cooperation with investigations by certain committees of the United States Congress. (a) Notwithstanding the provisions of subdivision one of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chairperson of the committee on finance of the United
A. 7194--A 4
States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any returns or reports filed under this article specified in such request; provided however that, prior to furnishing any return or report, the commissioner shall redact any information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as social security numbers, account numbers and residential address information.
(b) Such permission shall be granted only if the chairperson of the requesting committee certifies in writing that such returns or reports have been requested for a specified and legitimate legislative purpose, the requesting committee has made a written request to the United States secretary of the treasury for related federal reports or returns or report or return information, pursuant to 26 U.S.C. Section 6103(f), and such returns or reports will be inspected and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate in a manner consistent with the requirements and procedures established in 26 U.S.C. Section 6103(f).
§ 8. Section 499 of the tax law is amended by adding a new subdivision (a-1) to read as follows:
(a-1) Cooperation with investigations by certain committees of the United States Congress. (1) Notwithstanding the provisions of subdivision (a) of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any returns or reports filed under this article specified in such request; provided however that, prior to furnishing any return or report, the commissioner shall redact any information the disclosure of which, in the judgment of the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as social security numbers, account numbers and residential address information.
(2) Such permission shall be granted only if the chairperson of the requesting committee certifies in writing that such returns or reports have been requested for a specified and legitimate legislative purpose, the requesting committee has made a written request to the United States secretary of the treasury for related federal reports or returns or report or return information, pursuant to 26 U.S.C. Section 6103(f), and such returns or reports will be inspected and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate in a manner consistent with the requirements and procedures established in 26 U.S.C. Section 6103(f).
§ 9. Section 514 of the tax law is amended by adding a new subdivision 6 to read as follows:
6. (a) Notwithstanding the provisions of subdivision one of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any returns or reports filed under this article specified in such request; provided however that, prior to furnishing any return or report, the commissioner shall redact any information the disclosure of which, in the judgment of
A. 7194--A 5
the commissioner, would violate state or federal law or would constitute an unwarranted invasion of personal privacy, such as social security numbers, account numbers and residential address information.
(b) Such permission shall be granted only if the chairperson of the requesting committee certifies in writing that such returns or reports have been requested for a specified and legitimate legislative purpose, the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or reports or return or report information, pursuant to 26 U.S.C. Section 6103(f), and such returns or reports will be inspected and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate in a manner consistent with the requirements and procedures established in 26 U.S.C. Section 6103(f).
§ 10. Section 994 of the tax law is amended by adding a new subsection (b-1) to read as follows:
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
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