S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7194--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              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  ASSEM-
 BLY, 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 CHAIR-
 PERSON 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 TAXA-
 TION 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 RESIDEN-
 TIAL 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 INFORMA-
 TION, 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 CHAIR-
 PERSON  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 COMMISSION-
 ER, WOULD VIOLATE STATE OR FEDERAL LAW OR  WOULD  CONSTITUTE  AN  UNWAR-
 RANTED  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 INFORMA-
 TION, 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 CHAIR-
 PERSON  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 COMMISSION-
 ER, WOULD VIOLATE STATE OR FEDERAL LAW OR  WOULD  CONSTITUTE  AN  UNWAR-
 RANTED  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 INFORMA-
 TION, 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  SUBDIVI-
 SION  (A)  OF THIS SECTION, UPON WRITTEN REQUEST FROM THE CHAIRPERSON OF
 THE COMMITTEE ON WAYS AND MEANS OF THE UNITED STATES HOUSE OF  REPRESEN-
 TATIVES,  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 COMMIT-
 TEE 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 INFORMA-
 TION, 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 CHAIR-
 PERSON  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 SUBDIVI-
 SION ONE OF THIS SECTION, UPON WRITTEN REQUEST FROM THE  CHAIRPERSON  OF
 THE  COMMITTEE ON WAYS AND MEANS OF THE UNITED STATES HOUSE OF REPRESEN-
 TATIVES, 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  COMMIT-
 TEE  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 RESIDEN-
 TIAL 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 ANOTH-
 ER  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  SUBDIVI-
 SION  (A)  OF THIS SECTION, UPON WRITTEN REQUEST FROM THE CHAIRPERSON OF
 THE COMMITTEE ON WAYS AND MEANS OF THE UNITED STATES HOUSE OF  REPRESEN-
 TATIVES,  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 COMMIT-
 TEE 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 RESIDEN-
 TIAL 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 ANOTH-
 ER  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 CHAIR-
 PERSON  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 ANOTH-
 ER 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:
   (B-1) COOPERATION WITH INVESTIGATIONS BY  CERTAIN  COMMITTEES  OF  THE
 UNITED STATES CONGRESS. (1) NOTWITHSTANDING THE PROVISIONS OF SUBSECTION
 (A)  OF  THIS  SECTION, UPON WRITTEN REQUEST FROM THE CHAIRPERSON OF THE
 COMMITTEE ON WAYS AND MEANS OF THE  UNITED  STATES  HOUSE  OF  REPRESEN-
 TATIVES,  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 COMMIT-
 TEE 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 RESIDEN-
 TIAL 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,
 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 REPORTS OR RETURNS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTH-
 ER  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).
   §  11. Section 1146 of the tax law is amended by adding a new subdivi-
 sion (h) to read as follows:
   (H) (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 CHAIR-
 PERSON 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,

 A. 7194--A                          6
 
 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 ANOTH-
 ER  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).
   §  12. Section 1287 of the tax law is amended by adding a new subdivi-
 sion (g) to read as follows:
   (G) (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 CHAIR-
 PERSON 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  COMMISSION-
 ER,  WOULD  VIOLATE  STATE  OR FEDERAL LAW OR WOULD CONSTITUTE AN UNWAR-
 RANTED 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 REPORTS OR
 RETURN OR REPORT INFORMATION, PURSUANT TO 26 U.S.C.    SECTION  6103(F),
 AND  SUCH  RETURNS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTHER COMMIT-
 TEE, TO THE UNITED STATES HOUSE OF REPRESENTATIVES,  OR  TO  THE  UNITED
 STATES  SENATE  IN  A MANNER CONSISTENT WITH THE REQUIREMENTS AND PROCE-
 DURES ESTABLISHED IN 26 U.S.C. SECTION 6103(F).
   § 13. Section 1296 of the tax law is amended by adding a new  subdivi-
 sion (f) to read as follows:
   (F)  (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 CHAIR-
 PERSON  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  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 ANOTH-
 ER 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                          7
 
   § 14. Section 1299-f of the tax law is amended by adding a new  subdi-
 vision (d) to read as follows:
   (D)  (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 CHAIR-
 PERSON  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 COMMISSION-
 ER, WOULD VIOLATE STATE OR FEDERAL LAW OR  WOULD  CONSTITUTE  AN  UNWAR-
 RANTED  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  REPORTS  OR
 RETURN OR REPORT 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).
   §  15. Section 1418 of the tax law is amended by adding a new subdivi-
 sion (i) to read as follows:
   (I) (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 CHAIR-
 PERSON 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  COMMISSION-
 ER,  WOULD  VIOLATE  STATE  OR FEDERAL LAW OR WOULD CONSTITUTE AN UNWAR-
 RANTED 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 INFORMA-
 TION,  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).
   § 16. Section 1518 of the tax law is amended by adding a new  subdivi-
 sion (h) to read as follows:
   (H)  (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 CHAIR-
 PERSON  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

 A. 7194--A                          8
 
 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 COMMISSION-
 ER,  WOULD  VIOLATE  STATE  OR FEDERAL LAW OR WOULD CONSTITUTE AN UNWAR-
 RANTED 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 INFORMA-
 TION,  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).
   § 17. Section 1555 of the tax law is amended by adding a new  subdivi-
 sion (f) to read as follows:
   (F)  (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 CHAIR-
 PERSON  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 COMMISSION-
 ER, WOULD VIOLATE STATE OR FEDERAL LAW OR  WOULD  CONSTITUTE  AN  UNWAR-
 RANTED  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 INFORMA-
 TION, 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).
   §  18.  Section  11-1797 of the administrative code of the city of New
 York is amended by adding a new subdivision (m) to read as follows:
   (M) (1) NOTWITHSTANDING THE PROVISIONS  OF  SUBDIVISION  (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 CHAIR-
 PERSON 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 OF TAXATION AND FINANCE  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  INFOR-
 MATION.

 A. 7194--A                          9

   (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 REPORTS OR RETURNS OR
 REPORT OR RETURN INFORMATION, PURSUANT TO 26 U.S.C.    SECTION  6103(F),
 AND  SUCH  RETURNS WILL BE INSPECTED AND/OR SUBMITTED TO ANOTHER COMMIT-
 TEE, TO THE UNITED STATES HOUSE OF REPRESENTATIVES,  OR  TO  THE  UNITED
 STATES  SENATE  IN  A MANNER CONSISTENT WITH THE REQUIREMENTS AND PROCE-
 DURES ESTABLISHED IN 26 U.S.C. SECTION 6103(F).
   § 19. This act shall take effect immediately; provided, however, that:
   (a) the amendments to section 491 of the tax law made by section seven
 of this act shall not affect the repeal of such  section  and  shall  be
 deemed to be repealed therewith; and
   (b) the amendments to section 499 of the tax law made by section eight
 of this act shall take effect on the same date and in the same manner as
 section 1 of part XX of chapter 59 of the laws of 2019 takes effect.