What's happening
This bill repeals provisions requiring New York’s tax commissioner to cooperate with certain U.S. Congressional investigations.
Why it matters
Reduces Congressional Access to State Tax Information. By repealing the requirement for New York’s tax commissioner to cooperate with certain U.S. Congressional investigations, this bill would make it harder for Congressional committees to obtain New York state tax records during federal inquiries.
Limits Transparency and Oversight Mechanisms. The change could impact federal oversight of individuals or entities with significant ties to New York, especially those whose state tax information might be relevant to national investigations or oversight efforts.
Potentially Shields Certain Taxpayers from Federal Scrutiny. High-profile individuals or organizations who might be the subject of Congressional investigations would no longer face the same level of risk that their New York tax records could be shared with Congress, possibly reducing legal exposure or political accountability.
Signals Shift in State-Federal Cooperation. This move may reflect changing attitudes in New York about how much the state should collaborate with federal investigative bodies, particularly in politically sensitive or high-stakes cases.
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Who cares
New York State Department of Taxation and Finance
The bill would repeal two Tax Law provisions relating to the commissioner's duty to cooperate with certain congressional investigations.
U.S. congressional committees conducting covered investigations
The bill would remove the cooperation requirements in Tax Law sections 491(1-a) and 499(a-1).
People and entities subject to covered congressional investigations
The bill would eliminate these two provisions requiring state tax officials to cooperate with those investigations.
Headline styles
End Tax Probe Cooperation
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Recommit, enacting clause stricken
- Referred to budget and revenue
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5688
2019-2020 Regular Sessions
IN SENATE
May 13, 2019
Introduced by Sen. HOYLMAN -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
AN ACT to repeal subdivision 1-a of section 491 and subdivision (a-1) of section 499 of the tax law relating 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. Subdivision 1-a of section 491 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is REPEALED.
§ 2. Subdivision (a-1) of section 499 of the tax law, as added by a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S. 5072-A and A.7194-A, is REPEALED.
§ 3. This act shall take effect on the same date and in the same manner as a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S.5072-A and A.7194-A, takes effect.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11681-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to repeal subdivision 1-a of section 491 and subdivision (a-1) of section 499 of the tax law relating to requiring the commissioner of taxation and finance to cooperate with investi- gations by certain committees of the United States Congress under certain circumstances
Summary of specific provisions
Section 1 of the bill repeals subdivision 1-a of section 491 of the tax law, as added by a chapter of the laws of 2019.
Section 2 of the bill repeals subdivision (a-1) of section 499 of the tax law, as added by a chapter of the laws of 2019.
Section 3 of the bill is the effective date.
Justification
This is a chapter amendment that repeals language that would be added to sections 491 and 499 of the Tax Law upon the enactment of S.5072-A and A.7194-A of 2019.
Legislative history
None, new bill.
Fiscal implications
None.
Effective date
This act shall take effect on the same date and in the same manner as a chapter of the laws of 2019 amending the tax law and the administrative code of the city of New York, relating to requiring the commissioner of taxation and finance to cooperate with investigations by certain commit- tees of the United States Congress under certain circumstances, as proposed in legislative bills numbers S.5072- A and A.7194-A, takes effect.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.