NY State Senate Bill 2019-S6146

Senate Bill S6146

Signed By Governor

2019-2020 Legislative Session

Requires the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances

download bill text pdf

Archive: Last Bill Status - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jul 08, 2019	signed chap.92 delivered to governor
May 22, 2019	returned to senate passed assembly ordered to third reading rules cal.64 substituted for a7750 referred to ways and means delivered to assembly passed senate
May 21, 2019	ordered to third reading cal.825
May 19, 2019	referred to rules

Votes

- May 22, 2019 - Floor Vote
  S6146
  
  40
  
  Aye
  
  21
  
  Nay
  
  0
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: May 22, 2019
      
      aye (40)
      
      Addabbo Jr.
      
      Bailey
      
      Benjamin
      
      Biaggi
      
      Breslin
      
      Brooks
      
      Carlucci
      
      Comrie
      
      Felder
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Harckham
      
      Hoylman-Sigal
      
      Jackson
      
      Kaminsky
      
      Kaplan
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Liu
      
      Martinez
      
      May
      
      Mayer
      
      Metzger
      
      Montgomery
      
      Myrie
      
      Parker
      
      Persaud
      
      Ramos
      
      Rivera
      
      Salazar
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stewart-Cousins
      
      Thomas
      
      nay (21)
      
      Akshar
      
      Amedore
      
      Antonacci
      
      Boyle
      
      Flanagan
      
      Gallivan
      
      Griffo
      
      Helming
      
      Jacobs
      
      Jordan
      
      LaValle
      
      Lanza
      
      Little
      
      O'Mara
      
      Ortt
      
      Ranzenhofer
      
      Ritchie
      
      Robach
      
      Serino
      
      Seward
      
      Tedisco
      
      excused (1)
      
      Funke
  May 21, 2019 - Rules Committee Vote
  S6146
  
  12
  
  Aye
  
  7
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: May 21, 2019
      
      aye (12)
      
      Benjamin
      
      Breslin
      
      Comrie
      
      Gianaris
      
      Hoylman-Sigal
      
      Kennedy
      
      Krueger
      
      Liu
      
      Martinez
      
      Parker
      
      Savino
      
      Stewart-Cousins
      
      nay (7)
      
      Flanagan
      
      Griffo
      
      LaValle
      
      Lanza
      
      Little
      
      Robach
      
      Seward

2019-S6146 (ACTIVE) - Details

See Assembly Version of this Bill:: A7750
Law Section:: Tax Law
Laws Affected:: Rpld §491 sub 1-a, amd Tax L, generally; amd §11-1797, NYC Ad Cd; (as proposed in S.5072-A & A.7194-A)

2019-S6146 (ACTIVE) - Summary

Requires the commissioner of taxation and finance to cooperate with investigations by certain committees of the United States Congress under certain circumstances.

2019-S6146 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S6146

SPONSOR: HOYLMAN
 
TITLE OF BILL:  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

 
PURPOSE:

This is a chapter amendment that makes changes to provisions S.5072-A,
to limit disclosure to returns by certain federal, state, and local
elected officials and certain federal officials and to ensure that these
provisions comply fully with existing laws on what federal tax return
information the State may disclose.

 
SUMMARY OF PROVISIONS:

Section 1 of the bill amends section 697 of the Tax Law (Personal Income

Tax) to add a new subsection directing the Commissioner of the Depart-
ment of Taxation and Finance to share state income tax returns and
reports on certain federal, state, and local elected officials, federal
executive staff, federal officers confirmed by the U.S.  senate, or the
return of companies they have control over, upon the written request of
the Chairperson of the U.S. House Ways & Means Committee, the U.S.
Senate Finance Committee, or the Joint Committee on Taxation. The
Commissioner is required to redact all federal tax return information,
or information that reflects what might be in a federal tax returns, as
well as social security numbers, account numbers, and residential
address information.

The new subsection provides that such request must be accompanied by
certification that the tax returns or reports have been requested in
furtherance of, a legitimate task of Congress, and that the requesting
committee has made a written request to the U.S Secretary of the Treas-
ury for related federal returns or return information and that the
returns will be treated by the requesting committee in a manner consist-
ent with federal law authorizing the same committees to request and
receive federal income tax returns from the U.S. Treasury.

Section 2 of the bill adds similar language to section 202 of the Tax
Law (Corporation Tax).

Section 3 of the bill adds similar language to Law (Franchise Tax on
Business Corporations).section 211 of the Tax section 314 of the Tax
section 437 of the Tax

Section 4 of the bill adds similar language to Law (Tax on Petroleum
Businesses).

Section 5 of the bill adds similar language to Law (Taxes on Alcoholic
Beverages).

 
LEGISLATIVE HISTORY:

S.7052-A passed the Senate on May 8, 2019 and A.7194-A will pass the
Assembly prior to this legislation passing.
 
FISCAL IMPLICATIONS:

None to the State

 
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; provided that section seven 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.

2019-S6146 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6146
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               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:
 
   Section 1. Subsection (f-1) of section 697 of the tax law, as added by
 a  chapter  of the laws of 2019 amending the tax law and the administra-
 tive code of the city of New York, relating to requiring the commission-
 er 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 amended
 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 CURRENT OR PRIOR YEAR reports or returns SPECIFIED IN
 SUCH  REQUEST  THAT  WERE  filed  under  this article [specified in such
 request] BY THE PRESIDENT OF THE UNITED STATES,  VICE-PRESIDENT  OF  THE
 UNITED  STATES,  MEMBER  OF THE UNITED STATES  CONGRESS REPRESENTING NEW
 YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE
 BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF  OF
 THE  PRESIDENT,  IN  THE    EXECUTIVE  OFFICE OF THE PRESIDENT, OR IN AN
 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.

                                                            LBD10448-13-9

 S. 6146                             2
 
 THE  UNITED  STATES  SENATE;  OR, IN NEW YORK STATE: A STATEWIDE ELECTED
 OFFICIAL, AS DEFINED IN PARAGRAPH (A)  OF  SUBDIVISION  ONE  OF  SECTION
 SEVENTY-THREE-A  OF THE PUBLIC OFFICERS LAW; A STATE  OFFICER OR EMPLOY-
 EE,  AS  DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE
 OF SUCH SECTION  SEVENTY-THREE-A;  A  POLITICAL  PARTY  CHAIRPERSON,  AS
 DEFINED  IN  PARAGRAPH  (H) OF SUBDIVISION ONE OF SUCH  SECTION SEVENTY-
 THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN  SUBDIVISIONS  ONE  AND
 TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON
 APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN  THE
 POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
 TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A  MEMBER
 OF  THE  STATE  LEGISLATURE;  OR A JUDGE OR JUSTICE OF THE UNIFIED COURT
 SYSTEM; 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]  COPY  OF  A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY
 INFORMATION ON A FEDERAL RETURN THAT IS REFLECTED  ON,  SUCH  REPORT  OR
 RETURN, AND ANY social security numbers, account numbers and residential
 address information.
   (2)  [Such  permission shall be granted only if] NO REPORTS OR RETURNS
 SHALL BE FURNISHED PURSUANT TO THIS SUBSECTION UNLESS the chairperson of
 the requesting committee certifies  in  writing  that  such  reports  or
 returns  have been requested [for a specified and legitimate legislative
 purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE  TASK  OF  THE
 CONGRESS,  THAT  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 THAT
 IF such REQUESTED reports or returns [will be] ARE inspected  BY  and/or
 submitted  to another committee, to the United States House of Represen-
 tatives, or to the United States Senate,  THEN  SUCH  INSPECTION  AND/OR
 SUBMISSION  SHALL  OCCUR  in  a  manner  consistent  with FEDERAL LAW AS
 INFORMED BY the requirements and procedures  established  in  26  U.S.C.
 Section 6103(f).
   §  2. Subdivision 6 of section 202 of the tax law, as added by a chap-
 ter 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 taxa-
 tion 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 amended 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 CURRENT
 OR  PRIOR  YEAR  reports SPECIFIED IN SUCH REQUEST THAT WERE filed under
 this article [specified in such request] BY THE PRESIDENT OF THE  UNITED
 STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES
 CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS
 EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT OF THE UNITED STATES
 ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXECUTIVE OFFICE OF THE
 PRESIDENT,  OR  IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT
 TO  CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK  STATE:  A
 STATEWIDE  ELECTED  OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION

 S. 6146                             3
 
 ONE OF SECTION SEVENTY-THREE-A OF  THE  PUBLIC  OFFICERS  LAW;  A  STATE
 OFFICER  OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF
 SUBDIVISION ONE OF  SUCH  SECTION  SEVENTY-THREE-A;  A  POLITICAL  PARTY
 CHAIRPERSON,  AS  DEFINED  IN  PARAGRAPH  (H) OF SUBDIVISION ONE OF SUCH
 SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN  SUBDI-
 VISIONS  ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI-
 PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR
 OTHERWISE IN  THE POSITION OF A LOCAL ELECTED OFFICIAL,  AS  DEFINED  IN
 SUBDIVISIONS  ONE  AND  TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL
 MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR  JUSTICE
 OF  THE  UNIFIED  COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT-
 LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS  PARAGRAPH,
 WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST
 IN  SUCH  ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY,  TRUST  OR  SIMILAR  ENTITY  OF
 WHICH  ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE
 OF THE VOTING SECURITIES OF SUCH ENTITY; 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] COPY OF A FEDERAL RETURN (OR PORTION THER-
 EOF) ATTACHED TO, OR  ANY  INFORMATION  ON  A  FEDERAL  RETURN  THAT  IS
 REFLECTED  ON,  SUCH  REPORT,  AND  ANY social security numbers, account
 numbers and residential address information.
   (b) [Such permission shall be granted only if]  NO  REPORTS  SHALL  BE
 FURNISHED  PURSUANT  TO  THIS  SUBDIVISION UNLESS the chairperson of the
 requesting committee certifies in writing that such  reports  have  been
 requested  [for a specified and legitimate legislative purpose,] RELATED
 TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS,  THAT  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 THAT IF such  REQUESTED
 reports  [will  be] ARE inspected BY and/or submitted to another commit-
 tee, to the United States House of Representatives,  or  to  the  United
 States  Senate,  THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a
 manner consistent with the FEDERAL LAW AS INFORMED BY  requirements  and
 procedures established in 26 U.S.C. Section 6103(f).
   § 3. Subdivision 16 of section 211 of the tax law, as added by a chap-
 ter 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 taxa-
 tion  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 amended 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 CURRENT
 OR PRIOR YEAR reports SPECIFIED IN SUCH REQUEST THAT  WERE  filed  under
 this  article [specified in such request] BY THE PRESIDENT OF THE UNITED
 STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES
 CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS
 EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT OF THE UNITED STATES

 S. 6146                             4
 
 ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXECUTIVE OFFICE OF THE
 PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A  POSITION  SUBJECT
 TO    CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A
 STATEWIDE  ELECTED  OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION
 ONE OF SECTION SEVENTY-THREE-A OF  THE  PUBLIC  OFFICERS  LAW;  A  STATE
 OFFICER  OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF
 SUBDIVISION ONE OF  SUCH  SECTION  SEVENTY-THREE-A;  A  POLITICAL  PARTY
 CHAIRPERSON,  AS  DEFINED  IN  PARAGRAPH  (H) OF SUBDIVISION ONE OF SUCH
 SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN  SUBDI-
 VISIONS  ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI-
 PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR
 OTHERWISE IN THE POSITION OF A LOCAL ELECTED  OFFICIAL,  AS  DEFINED  IN
 SUBDIVISIONS  ONE  AND  TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL
 MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR  JUSTICE
 OF  THE  UNIFIED  COURT SYSTEM, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT-
 LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS  PARAGRAPH,
 WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST
 IN  SUCH  ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY,  TRUST  OR  SIMILAR  ENTITY  OF
 WHICH  ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE
 OF THE VOTING SECURITIES OF SUCH ENTITY; 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] COPY OF A FEDERAL RETURN (OR PORTION THER-
 EOF) ATTACHED TO, OR  ANY  INFORMATION  ON  A  FEDERAL  RETURN  THAT  IS
 REFLECTED  ON,  SUCH  REPORT,  AND  ANY social security numbers, account
 numbers and residential address information.
   (b) [Such permission shall be granted only if]  NO  REPORTS  SHALL  BE
 FURNISHED  PURSUANT  TO  THIS  SUBDIVISION UNLESS the chairperson of the
 requesting committee certifies in writing that such  reports  have  been
 requested  [for a specified and legitimate legislative purpose,] RELATED
 TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS,  THAT  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 THAT IF such  REQUESTED
 reports  [will  be] ARE inspected BY and/or submitted to another commit-
 tee, to the United States House of Representatives,  or  to  the  United
 States  Senate,  THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a
 manner consistent with FEDERAL LAW AS INFORMED BY the  requirements  and
 procedures established in 26 U.S.C. Section 6103(f).
   §  4.  Subdivision  (g)  of  section 314 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 commit-
 tees of the United  States  Congress  under  certain  circumstances,  as
 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
 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-

 S. 6146                             5
 
 tee with any CURRENT OR PRIOR YEAR returns  SPECIFIED  IN  SUCH  REQUEST
 THAT  WERE  filed  under this article [specified in such request] BY THE
 PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT  OF  THE  UNITED  STATES,
 MEMBER  OF  THE UNITED STATES   CONGRESS REPRESENTING NEW YORK STATE, OR
 ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE  BRANCH OF THE
 GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT,
 IN THE  EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR  CONFIRMED
 CAPACITY  IN  A  POSITION SUBJECT TO   CONFIRMATION BY THE UNITED STATES
 SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS  DEFINED
 IN  PARAGRAPH  (A)  OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE
 PUBLIC OFFICERS LAW; A STATE  OFFICER OR EMPLOYEE, AS DEFINED IN SUBPAR-
 AGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH SECTION  SEVENTY-
 THREE-A;  A  POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF
 SUBDIVISION ONE OF SUCH  SECTION SEVENTY-THREE-A; A LOCAL ELECTED  OFFI-
 CIAL,  AS  DEFINED  IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED
 TEN OF THE GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT  TO  LAW,
 TO SERVE DUE TO VACANCY OR OTHERWISE IN  THE POSITION OF A LOCAL ELECTED
 OFFICIAL,  AS  DEFINED  IN  SUBDIVISIONS  ONE  AND  TWO OF SECTION EIGHT
 HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLA-
 TURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT SYSTEM, OR FILED  BY  A
 PARTNERSHIP,  FIRM, ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST
 OR SIMILAR ENTITY DIRECTLY OR INDIRECTLY CONTROLLED  BY  ANY  INDIVIDUAL
 LISTED  IN  THIS  PARAGRAPH,  WHETHER  BY CONTRACT, THROUGH OWNERSHIP OR
 CONTROL OF A MAJORITY INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY
 A PARTNERSHIP,  FIRM,  ASSOCIATION,  CORPORATION,  JOINT-STOCK  COMPANY,
 TRUST OR SIMILAR ENTITY OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH
 HOLDS  TEN  PERCENT  OR  MORE  OF  THE VOTING SECURITIES OF SUCH ENTITY;
 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 consti-
 tute an unwarranted invasion of personal privacy, such  as]  COPY  OF  A
 FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A
 FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY social securi-
 ty numbers, account numbers and residential address information.
   (2)  [Such  permission  shall  be granted only if] NO RETURNS SHALL BE
 FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS  the  chairperson  of  the
 requesting  committee  certifies  in writing that such returns have been
 requested [for a specified and legitimate legislative purpose,]  RELATED
 TO,  AND  IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT 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 THAT IF such REQUESTED
 returns [will be] ARE inspected BY and/or submitted to  another  commit-
 tee,  to  the  United  States House of Representatives, or to the United
 States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR  in  a
 manner  consistent  with FEDERAL LAW AS INFORMED BY the requirements and
 procedures established in 26 U.S.C. Section 6103(f).
   § 5. Subdivision 5 of section 437 of the tax law, as added by a  chap-
 ter 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 taxa-
 tion  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 amended 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

 S. 6146                             6
 
 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 CURRENT
 OR  PRIOR  YEAR  returns  or reports SPECIFIED IN SUCH REQUEST THAT WERE
 filed under this article [specified in such request] BY THE PRESIDENT OF
 THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES,  MEMBER  OF  THE
 UNITED  STATES   CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO
 SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT  OF
 THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXEC-
 UTIVE  OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN
 A POSITION SUBJECT TO  CONFIRMATION BY THE UNITED STATES SENATE; OR,  IN
 NEW  YORK  STATE:  A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH
 (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS
 LAW; A STATE  OFFICER OR EMPLOYEE, AS DEFINED  IN  SUBPARAGRAPH  (I)  OF
 PARAGRAPH  (C)  OF  SUBDIVISION  ONE  OF SUCH SECTION SEVENTY-THREE-A; A
 POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF  SUBDIVISION
 ONE  OF  SUCH    SECTION  SEVENTY-THREE-A;  A LOCAL ELECTED OFFICIAL, AS
 DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF  THE
 GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE
 TO VACANCY OR OTHERWISE IN  THE POSITION OF A LOCAL ELECTED OFFICIAL, AS
 DEFINED  IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE
 GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE  OR
 JUSTICE  OF  THE  UNIFIED COURT SYSTEM, OR FILED BY A PARTNERSHIP, FIRM,
 ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR  SIMILAR  ENTITY
 DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARA-
 GRAPH,  WHETHER  BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY
 INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP,  FIRM,
 ASSOCIATION,  CORPORATION,  JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY
 OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS  TEN  PERCENT  OR
 MORE  OF  THE  VOTING  SECURITIES OF SUCH ENTITY; 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 commis-
 sioner, would violate state or federal law or would constitute an unwar-
 ranted  invasion  of personal privacy, such as] COPY OF A FEDERAL RETURN
 (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN
 THAT IS REFLECTED ON, SUCH RETURN OR REPORT,  AND  ANY  social  security
 numbers, account numbers and residential address information.
   (b)  [Such  permission shall be granted only if] NO RETURNS OR REPORTS
 SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS  the  chairperson
 of  the  requesting  committee certifies in writing that such returns or
 reports have been requested [for a specified and legitimate  legislative
 purpose,]  RELATED  TO,  AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE
 CONGRESS, THAT 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 THAT IF such REQUESTED returns or reports [will be]
 ARE  inspected  BY  and/or submitted to another committee, to the United
 States House of Representatives, or to the United  States  Senate,  THEN
 SUCH  INSPECTION  AND/OR  SUBMISSION  SHALL OCCUR in a manner consistent
 with FEDERAL LAW AS INFORMED BY the requirements and  procedures  estab-
 lished in 26 U.S.C. Section 6103(f).
   §  6.  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 commit-

 S. 6146                             7
 
 tees of the United  States  Congress  under  certain  circumstances,  as
 proposed  in  legislative  bills  numbers  S.  5072-A  and  A.7194-A, is
 REPEALED.
   §  7.  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 commit-
 tees of the United  States  Congress  under  certain  circumstances,  as
 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
 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 CURRENT OR PRIOR YEAR returns or reports SPECIFIED IN  SUCH
 REQUEST  THAT  WERE filed under this article [specified in such request]
 BY THE PRESIDENT OF THE UNITED  STATES,  VICE-PRESIDENT  OF  THE  UNITED
 STATES,  MEMBER  OF  THE  UNITED STATES   CONGRESS REPRESENTING NEW YORK
 STATE, OR ANY PERSON WHO SERVED IN OR  WAS  EMPLOYED  BY  THE  EXECUTIVE
 BRANCH  OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF
 THE PRESIDENT, IN THE   EXECUTIVE OFFICE OF  THE  PRESIDENT,  OR  IN  AN
 ACTING  OR  CONFIRMED CAPACITY IN A POSITION SUBJECT TO  CONFIRMATION BY
 THE UNITED STATES SENATE; OR, IN NEW YORK  STATE:  A  STATEWIDE  ELECTED
 OFFICIAL,  AS  DEFINED  IN  PARAGRAPH  (A) OF SUBDIVISION ONE OF SECTION
 SEVENTY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE  OFFICER OR  EMPLOY-
 EE,  AS  DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE
 OF SUCH SECTION  SEVENTY-THREE-A;  A  POLITICAL  PARTY  CHAIRPERSON,  AS
 DEFINED  IN  PARAGRAPH  (H) OF SUBDIVISION ONE OF SUCH  SECTION SEVENTY-
 THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN  SUBDIVISIONS  ONE  AND
 TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON
 APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN  THE
 POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
 TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A  MEMBER
 OF  THE  STATE  LEGISLATURE;  OR A JUDGE OR JUSTICE OF THE UNIFIED COURT
 SYSTEM, OR FILED  BY  A  PARTNERSHIP,  FIRM,  ASSOCIATION,  CORPORATION,
 JOINT-STOCK  COMPANY,  TRUST  OR  SIMILAR  ENTITY DIRECTLY OR INDIRECTLY
 CONTROLLED BY ANY  INDIVIDUAL  LISTED  IN  THIS  PARAGRAPH,  WHETHER  BY
 CONTRACT,  THROUGH  OWNERSHIP  OR CONTROL OF A MAJORITY INTEREST IN SUCH
 ENTITY, OR OTHERWISE, OR FILED  BY  A  PARTNERSHIP,  FIRM,  ASSOCIATION,
 CORPORATION,  JOINT-STOCK  COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY
 INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT  OR  MORE  OF  THE
 VOTING  SECURITIES  OF  SUCH  ENTITY;  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 commission-
 er,  would  violate  state  or federal law or would constitute an unwar-
 ranted invasion of personal privacy, such as] COPY OF A  FEDERAL  RETURN
 (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN
 THAT  IS  REFLECTED  ON,  SUCH RETURN OR REPORT, AND ANY social security
 numbers, account numbers and residential address information.
   (2) [Such permission shall be granted only if] NO RETURNS  OR  REPORTS
 SHALL  BE  FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson
 of the requesting committee certifies in writing that  such  returns  or
 reports  have been requested [for a specified and legitimate legislative

 S. 6146                             8

 purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE  TASK  OF  THE
 CONGRESS,  THAT  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 THAT IF such REQUESTED returns or reports [will be]
 ARE inspected BY and/or submitted to another committee,  to  the  United
 States  House  of  Representatives, or to the United States Senate, THEN
 SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR  in  a  manner  consistent
 with  FEDERAL  LAW AS INFORMED BY the requirements and procedures estab-
 lished in 26 U.S.C. Section 6103(f).
   § 8. Subdivision 6 of section 514 of the tax law, as added by a  chap-
 ter 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 taxa-
 tion  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 amended 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 CURRENT
 OR PRIOR YEAR returns or reports SPECIFIED IN  SUCH  REQUEST  THAT  WERE
 filed under this article [specified in such request] BY THE PRESIDENT OF
 THE  UNITED  STATES,  VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE
 UNITED STATES  CONGRESS REPRESENTING NEW YORK STATE, OR ANY  PERSON  WHO
 SERVED  IN OR WAS EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT OF
 THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXEC-
 UTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY  IN
 A  POSITION SUBJECT TO  CONFIRMATION BY THE UNITED STATES SENATE; OR, IN
 NEW YORK STATE: A STATEWIDE ELECTED OFFICIAL, AS  DEFINED  IN  PARAGRAPH
 (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS
 LAW;  A  STATE    OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF
 PARAGRAPH (C) OF SUBDIVISION ONE  OF  SUCH  SECTION  SEVENTY-THREE-A;  A
 POLITICAL  PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF SUBDIVISION
 ONE OF SUCH   SECTION SEVENTY-THREE-A;  A  LOCAL  ELECTED  OFFICIAL,  AS
 DEFINED  IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE
 GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE
 TO VACANCY OR OTHERWISE IN  THE POSITION OF A LOCAL ELECTED OFFICIAL, AS
 DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF  THE
 GENERAL  MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR
 JUSTICE OF THE UNIFIED COURT SYSTEM; OR FILED BY  A  PARTNERSHIP,  FIRM,
 ASSOCIATION,  CORPORATION,  JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY
 DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARA-
 GRAPH, WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF  A  MAJORITY
 INTEREST  IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM,
 ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR  SIMILAR  ENTITY
 OF  WHICH  ANY  INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR
 MORE OF THE VOTING SECURITIES OF SUCH  ENTITY;  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 commis-
 sioner, would violate state or federal law or would constitute an unwar-
 ranted invasion of personal privacy, such as] COPY OF A  FEDERAL  RETURN
 (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN

 S. 6146                             9
 
 THAT  IS  REFLECTED  ON,  SUCH RETURN OR REPORT, AND ANY social security
 numbers, account numbers and residential address information.
   (b)  [Such  permission shall be granted only if] NO RETURNS OR REPORTS
 SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS  the  chairperson
 of  the  requesting  committee certifies in writing that such returns or
 reports have been requested [for a specified and legitimate  legislative
 purpose,]  RELATED  TO,  AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE
 CONGRESS, THAT 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 THAT IF such REQUESTED returns or reports [will be]
 ARE  inspected  BY  and/or submitted to another committee, to the United
 States House of Representatives, or to the United  States  Senate,  THEN
 SUCH  INSPECTION  AND/OR  SUBMISSION  SHALL OCCUR in a manner consistent
 with FEDERAL LAW AS INFORMED BY the requirements and  procedures  estab-
 lished in 26 U.S.C. Section 6103(f).
   §  9.  Subsection  (b-1)  of section 994 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 commit-
 tees of the United  States  Congress  under  certain  circumstances,  as
 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
 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 CURRENT OR PRIOR YEAR reports or returns SPECIFIED IN SUCH
 REQUEST THAT WERE filed under this article [specified in  such  request]
 BY  THE  PRESIDENT  OF  THE  UNITED STATES, VICE-PRESIDENT OF THE UNITED
 STATES, MEMBER OF THE UNITED STATES    CONGRESS  REPRESENTING  NEW  YORK
 STATE,  OR  ANY  PERSON  WHO  SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE
 BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF  OF
 THE  PRESIDENT,  IN  THE    EXECUTIVE  OFFICE OF THE PRESIDENT, OR IN AN
 ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO   CONFIRMATION  BY
 THE  UNITED  STATES  SENATE;  OR, IN NEW YORK STATE: A STATEWIDE ELECTED
 OFFICIAL, AS DEFINED IN PARAGRAPH (A)  OF  SUBDIVISION  ONE  OF  SECTION
 SEVENTY-THREE-A  OF THE PUBLIC OFFICERS LAW; A STATE  OFFICER OR EMPLOY-
 EE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF  SUBDIVISION  ONE
 OF  SUCH  SECTION  SEVENTY-THREE-A;  A  POLITICAL  PARTY CHAIRPERSON, AS
 DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH    SECTION  SEVENTY-
 THREE-A;  A  LOCAL  ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
 TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A  PERSON
 APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN  THE
 POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
 TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER
 OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE  OF  THE  UNIFIED  COURT
 SYSTEM;  OR  FILED  BY  A  PARTNERSHIP,  FIRM, ASSOCIATION, CORPORATION,
 JOINT-STOCK COMPANY, TRUST OR  SIMILAR  ENTITY  DIRECTLY  OR  INDIRECTLY
 CONTROLLED  BY  ANY  INDIVIDUAL  LISTED  IN  THIS  PARAGRAPH, WHETHER BY
 CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY  INTEREST  IN  SUCH
 ENTITY,  OR  OTHERWISE,  OR  FILED  BY A PARTNERSHIP, FIRM, ASSOCIATION,
 CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF  WHICH  ANY

 S. 6146                            10

 INDIVIDUAL  LISTED  IN  THIS  PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE
 VOTING SECURITIES OF  SUCH  ENTITY;  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 commission-
 er,  would  violate  state  or federal law or would constitute an unwar-
 ranted invasion of personal privacy, such as] COPY OF A  FEDERAL  RETURN
 (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN
 THAT  IS  REFLECTED  ON,  SUCH REPORT OR RETURN, AND ANY social security
 numbers, account numbers and residential address information.
   (2) [Such permission shall be granted only if] NO REPORTS  OR  RETURNS
 SHALL BE FURNISHED PURSUANT TO THIS SUBSECTION UNLESS the chairperson of
 the  requesting  committee  certifies  in  writing  that such reports or
 returns have been requested [for a specified and legitimate  legislative
 purpose,]  RELATED  TO,  AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE
 CONGRESS, THAT 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 THAT IF such REQUESTED reports or returns [will be]
 ARE  inspected  BY  and/or submitted to another committee, to the United
 States House of Representatives, or to the United  States  Senate,  THEN
 SUCH  INSPECTION  AND/OR  SUBMISSION  SHALL OCCUR in a manner consistent
 with FEDERAL LAW AS INFORMED BY the requirements and  procedures  estab-
 lished in 26 U.S.C. Section 6103(f).
   §  10.  Subdivision  (h) of section 1146 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 commit-
 tees of the United  States  Congress  under  certain  circumstances,  as
 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
 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 CURRENT
 OR  PRIOR  YEAR  returns  or reports SPECIFIED IN SUCH REQUEST THAT WERE
 filed under this article [specified in such request] BY THE PRESIDENT OF
 THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES,  MEMBER  OF  THE
 UNITED  STATES   CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO
 SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT  OF
 THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXEC-
 UTIVE  OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN
 A POSITION SUBJECT TO  CONFIRMATION BY THE UNITED STATES SENATE; OR,  IN
 NEW  YORK  STATE:  A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH
 (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS
 LAW; A STATE  OFFICER OR EMPLOYEE, AS DEFINED  IN  SUBPARAGRAPH  (I)  OF
 PARAGRAPH  (C)  OF  SUBDIVISION  ONE  OF SUCH SECTION SEVENTY-THREE-A; A
 POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF  SUBDIVISION
 ONE  OF  SUCH    SECTION  SEVENTY-THREE-A;  A LOCAL ELECTED OFFICIAL, AS
 DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF  THE
 GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE
 TO VACANCY OR OTHERWISE IN  THE POSITION OF A LOCAL ELECTED OFFICIAL, AS
 DEFINED  IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE
 GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE, OR A JUDGE  OR
 JUSTICE  OF  THE  UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM,

 S. 6146                            11
 
 ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR  SIMILAR  ENTITY
 DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARA-
 GRAPH,  WHETHER  BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY
 INTEREST  IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM,
 ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR  SIMILAR  ENTITY
 OF  WHICH  ANY  INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR
 MORE OF THE VOTING SECURITIES OF SUCH  ENTITY;  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 commis-
 sioner, would violate state or federal law or would constitute an unwar-
 ranted invasion of personal privacy, such as] COPY OF A  FEDERAL  RETURN
 (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN
 THAT  IS  REFLECTED  ON,  SUCH REPORT OR RETURN, AND ANY social security
 numbers, account numbers and residential address information.
   (2) [Such permission shall be granted only if] NO RETURNS  OR  REPORTS
 SHALL  BE  FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS the chairperson
 of the requesting committee certifies in writing that  such  returns  or
 reports  have been requested [for a specified and legitimate legislative
 purpose,] RELATED TO, AND IN FURTHERANCE OF, A LEGITIMATE  TASK  OF  THE
 CONGRESS,  THAT  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 THAT IF such REQUESTED returns or reports [will be]
 ARE inspected BY and/or submitted to another committee,  to  the  United
 States  House  of  Representatives, or to the United States Senate, THEN
 SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR  in  a  manner  consistent
 with  FEDERAL  LAW AS INFORMED BY the requirements and procedures estab-
 lished in 26 U.S.C. Section 6103(f).
   § 11. Subdivision (g) of section 1287 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 commit-
 tees  of  the  United  States  Congress  under certain circumstances, as
 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
 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 CURRENT
 OR PRIOR YEAR returns SPECIFIED IN SUCH REQUEST THAT  WERE  filed  under
 this  article [specified in such request] BY THE PRESIDENT OF THE UNITED
 STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES
 CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS
 EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT OF THE UNITED STATES
 ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXECUTIVE OFFICE OF THE
 PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN A  POSITION  SUBJECT
 TO    CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK STATE: A
 STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH (A)  OF  SUBDIVISION
 ONE  OF  SECTION  SEVENTY-THREE-A  OF  THE  PUBLIC OFFICERS LAW; A STATE
 OFFICER OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C)  OF
 SUBDIVISION  ONE  OF  SUCH  SECTION  SEVENTY-THREE-A;  A POLITICAL PARTY
 CHAIRPERSON, AS DEFINED IN PARAGRAPH (H)  OF  SUBDIVISION  ONE  OF  SUCH
 SECTION  SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDI-
 VISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL  MUNICI-

 S. 6146                            12
 
 PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR
 OTHERWISE  IN    THE POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN
 SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED  TEN  OF  THE  GENERAL
 MUNICIPAL  LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE
 OF THE UNIFIED COURT SYSTEM; OR FILED BY A  PARTNERSHIP,  FIRM,  ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT-
 LY  OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH,
 WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST
 IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP,  FIRM,  ASSOCI-
 ATION,  CORPORATION,  JOINT-STOCK  COMPANY,  TRUST  OR SIMILAR ENTITY OF
 WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR  MORE
 OF THE VOTING SECURITIES OF SUCH ENTITY; 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] COPY OF A FEDERAL RETURN (OR PORTION THER-
 EOF)  ATTACHED  TO,  OR  ANY  INFORMATION  ON  A  FEDERAL RETURN THAT IS
 REFLECTED ON, SUCH RETURN, AND  ANY  social  security  numbers,  account
 numbers and residential address information.
   (2)  [Such  permission shall be granted only if] NO RETURNS OR REPORTS
 SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS  the  chairperson
 of  the requesting committee certifies in writing that such returns have
 been requested [for a specified  and  legitimate  legislative  purpose,]
 RELATED  TO,  AND  IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS,
 THAT 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 THAT IF such REQUESTED returns [will be]  ARE  inspected  BY  and/or
 submitted  to another committee, to the United States House of Represen-
 tatives, or to the United States Senate,  THEN  SUCH  INSPECTION  AND/OR
 SUBMISSION  SHALL  OCCUR  in  a  manner  consistent  with FEDERAL LAW AS
 INFORMED BY the requirements and procedures  established  in  26  U.S.C.
 Section 6103(f).
   §  12.  Subdivision  (f) of section 1296 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 commit-
 tees of the United  States  Congress  under  certain  circumstances,  as
 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
 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 CURRENT
 OR  PRIOR  YEAR  returns  or reports SPECIFIED IN SUCH REQUEST THAT WERE
 filed under this article [specified in such request] BY THE PRESIDENT OF
 THE UNITED STATES, VICE-PRESIDENT OF THE UNITED STATES,  MEMBER  OF  THE
 UNITED  STATES   CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO
 SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT  OF
 THE UNITED STATES ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXEC-
 UTIVE  OFFICE OF THE PRESIDENT, OR IN AN ACTING OR CONFIRMED CAPACITY IN
 A POSITION SUBJECT TO  CONFIRMATION BY THE UNITED STATES SENATE; OR,  IN
 NEW  YORK  STATE:  A STATEWIDE ELECTED OFFICIAL, AS DEFINED IN PARAGRAPH
 (A) OF SUBDIVISION ONE OF SECTION SEVENTY-THREE-A OF THE PUBLIC OFFICERS

 S. 6146                            13
 
 LAW; A STATE  OFFICER OR EMPLOYEE, AS DEFINED  IN  SUBPARAGRAPH  (I)  OF
 PARAGRAPH  (C)  OF  SUBDIVISION  ONE  OF SUCH SECTION SEVENTY-THREE-A; A
 POLITICAL PARTY CHAIRPERSON, AS DEFINED IN PARAGRAPH (H) OF  SUBDIVISION
 ONE  OF  SUCH    SECTION  SEVENTY-THREE-A;  A LOCAL ELECTED OFFICIAL, AS
 DEFINED IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF  THE
 GENERAL MUNICIPAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE
 TO VACANCY OR OTHERWISE IN  THE POSITION OF A LOCAL ELECTED OFFICIAL, AS
 DEFINED  IN SUBDIVISIONS ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE
 GENERAL MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE  OR
 JUSTICE  OF  THE  UNIFIED COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM,
 ASSOCIATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR  SIMILAR  ENTITY
 DIRECTLY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARA-
 GRAPH,  WHETHER  BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY
 INTEREST IN SUCH ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP,  FIRM,
 ASSOCIATION,  CORPORATION,  JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY
 OF WHICH ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS  TEN  PERCENT  OR
 MORE  OF  THE  VOTING  SECURITIES OF SUCH ENTITY; 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 commis-
 sioner, would violate state or federal law or would constitute an unwar-
 ranted  invasion  of personal privacy, such as] COPY OF A FEDERAL RETURN
 (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A FEDERAL RETURN
 THAT IS REFLECTED ON, SUCH RETURN OR REPORT,  AND  ANY  social  security
 numbers, account numbers and residential address information.
   (2)  [Such  permission shall be granted only if] NO RETURNS OR REPORTS
 SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS  the  chairperson
 of  the  requesting  committee certifies in writing that such returns or
 reports have been requested [for a specified and legitimate  legislative
 purpose,]  RELATED  TO,  AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE
 CONGRESS, THAT 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 THAT IF such REQUESTED returns or reports [will be]
 ARE  inspected  BY  and/or submitted to another committee, to the United
 States House of Representatives, or to the United  States  Senate,  THEN
 SUCH  INSPECTION  AND/OR  SUBMISSION  SHALL OCCUR in a manner consistent
 with FEDERAL LAW AS INFORMED BY the requirements and  procedures  estab-
 lished in 26 U.S.C. Section 6103(f).
   §  13. Subdivision (d) of section 1299-f 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 commit-
 tees of the United  States  Congress  under  certain  circumstances,  as
 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
 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 CURRENT
 OR  PRIOR  YEAR  returns SPECIFIED IN SUCH REQUEST THAT WERE filed under
 this article [specified in such request] BY THE PRESIDENT OF THE  UNITED
 STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES
 CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS
 EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT OF THE UNITED STATES

 S. 6146                            14
 
 ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXECUTIVE OFFICE OF THE
 PRESIDENT,  OR  IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT
 TO  CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK  STATE:  A
 STATEWIDE  ELECTED  OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION
 ONE OF SECTION SEVENTY-THREE-A OF  THE  PUBLIC  OFFICERS  LAW;  A  STATE
 OFFICER  OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF
 SUBDIVISION ONE OF  SUCH  SECTION  SEVENTY-THREE-A;  A  POLITICAL  PARTY
 CHAIRPERSON,  AS  DEFINED  IN  PARAGRAPH  (H) OF SUBDIVISION ONE OF SUCH
 SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN  SUBDI-
 VISIONS  ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI-
 PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR
 OTHERWISE IN  THE POSITION OF A LOCAL ELECTED OFFICIAL,  AS  DEFINED  IN
 SUBDIVISIONS  ONE  AND  TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL
 MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR  JUSTICE
 OF  THE  UNIFIED  COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT-
 LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS  PARAGRAPH,
 WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST
 IN  SUCH  ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY,  TRUST  OR  SIMILAR  ENTITY  OF
 WHICH  ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE
 OF THE VOTING SECURITIES OF SUCH ENTITY; 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] COPY OF A FEDERAL RETURN (OR PORTION THER-
 EOF) ATTACHED TO, OR  ANY  INFORMATION  ON  A  FEDERAL  RETURN  THAT  IS
 REFLECTED  ON,  SUCH  RETURN,  AND  ANY social security numbers, account
 numbers and residential address information.
   (2) [Such permission shall be granted only if]  NO  RETURNS  SHALL  BE
 FURNISHED  PURSUANT  TO  THIS  SUBDIVISION UNLESS the chairperson of the
 requesting committee certifies in writing that such  returns  have  been
 requested  [for a specified and legitimate legislative purpose,] RELATED
 TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS,  THAT  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
 THAT IF such REQUESTED returns [will be] ARE inspected BY and/or submit-
 ted to another committee, to the United States House of Representatives,
 or  to  the United States Senate, THEN SUCH INSPECTION AND/OR SUBMISSION
 SHALL OCCUR in a manner consistent with FEDERAL LAW AS INFORMED  BY  the
 requirements and procedures established in 26 U.S.C. Section 6103(f).
   §  14.  Subdivision  (i) of section 1418 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 commit-
 tees of the United  States  Congress  under  certain  circumstances,  as
 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
 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 CURRENT
 OR  PRIOR  YEAR  returns filed SPECIFIED IN SUCH REQUEST THAT WERE under

 S. 6146                            15
 
 this article [specified in such request] BY THE PRESIDENT OF THE  UNITED
 STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES
 CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS
 EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT OF THE UNITED STATES
 ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXECUTIVE OFFICE OF THE
 PRESIDENT,  OR  IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT
 TO  CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK  STATE:  A
 STATEWIDE  ELECTED  OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION
 ONE OF SECTION SEVENTY-THREE-A OF  THE  PUBLIC  OFFICERS  LAW;  A  STATE
 OFFICER  OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF
 SUBDIVISION ONE OF  SUCH  SECTION  SEVENTY-THREE-A;  A  POLITICAL  PARTY
 CHAIRPERSON,  AS  DEFINED  IN  PARAGRAPH  (H) OF SUBDIVISION ONE OF SUCH
 SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN  SUBDI-
 VISIONS  ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI-
 PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR
 OTHERWISE IN  THE POSITION OF A LOCAL ELECTED OFFICIAL,  AS  DEFINED  IN
 SUBDIVISIONS  ONE  AND  TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL
 MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR  JUSTICE
 OF  THE  UNIFIED  COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT-
 LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS  PARAGRAPH,
 WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST
 IN  SUCH  ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY,  TRUST  OR  SIMILAR  ENTITY  OF
 WHICH  ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE
 OF THE VOTING SECURITIES OF SUCH ENTITY; 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] COPY OF A FEDERAL RETURN (OR PORTION THER-
 EOF) ATTACHED TO, OR  ANY  INFORMATION  ON  A  FEDERAL  RETURN  THAT  IS
 REFLECTED  ON,  SUCH  RETURN,  AND  ANY social security numbers, account
 numbers and residential address information.
   (2) [Such permission shall be granted only if]  NO  RETURNS  SHALL  BE
 FURNISHED  PURSUANT  TO  THIS  SUBDIVISION UNLESS the chairperson of the
 requesting committee certifies in writing that such  returns  have  been
 requested  [for a specified and legitimate legislative purpose,] RELATED
 TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS,  THAT  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 THAT IF such  REQUESTED
 returns  [will  be] ARE inspected BY and/or submitted to another commit-
 tee, to the United States House of Representatives,  or  to  the  United
 States  Senate,  THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a
 manner consistent with FEDERAL LAW AS INFORMED BY the  requirements  and
 procedures established in 26 U.S.C. Section 6103(f).
   §  15.  Subdivision  (h) of section 1518 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 commit-
 tees of the United  States  Congress  under  certain  circumstances,  as
 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
 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-

 S. 6146                            16
 
 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 CURRENT
 OR  PRIOR  YEAR  returns filed SPECIFIED IN SUCH REQUEST THAT WERE under
 this article [specified in such request] BY THE PRESIDENT OF THE  UNITED
 STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES
 CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS
 EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT OF THE UNITED STATES
 ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXECUTIVE OFFICE OF THE
 PRESIDENT,  OR  IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT
 TO  CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK  STATE:  A
 STATEWIDE  ELECTED  OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION
 ONE OF SECTION SEVENTY-THREE-A OF  THE  PUBLIC  OFFICERS  LAW;  A  STATE
 OFFICER  OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF
 SUBDIVISION ONE OF  SUCH  SECTION  SEVENTY-THREE-A;  A  POLITICAL  PARTY
 CHAIRPERSON,  AS  DEFINED  IN  PARAGRAPH  (H) OF SUBDIVISION ONE OF SUCH
 SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN  SUBDI-
 VISIONS  ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI-
 PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR
 OTHERWISE IN  THE POSITION OF A LOCAL ELECTED OFFICIAL,  AS  DEFINED  IN
 SUBDIVISIONS  ONE  AND  TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL
 MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR  JUSTICE
 OF  THE  UNIFIED  COURT SYSTEM, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT-
 LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS  PARAGRAPH,
 WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST
 IN  SUCH  ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY,  TRUST  OR  SIMILAR  ENTITY  OF
 WHICH  ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE
 OF THE VOTING SECURITIES OF SUCH ENTITY; 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] COPY OF A FEDERAL RETURN (OR PORTION THER-
 EOF) ATTACHED TO, OR  ANY  INFORMATION  ON  A  FEDERAL  RETURN  THAT  IS
 REFLECTED  ON,  SUCH  RETURN,  AND  ANY social security numbers, account
 numbers and residential address information.
   (2) [Such permission shall be granted only if]  NO  RETURNS  SHALL  BE
 FURNISHED  PURSUANT  TO  THIS  SUBDIVISION UNLESS the chairperson of the
 requesting committee certifies in writing that such  returns  have  been
 requested  [for a specified and legitimate legislative purpose,] RELATED
 TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS,  THAT  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 THAT IF such  REQUESTED
 returns  [will  be] ARE inspected BY and/or submitted to another commit-
 tee, to the United States House of Representatives,  or  to  the  United
 States  Senate,  THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a
 manner consistent with FEDERAL LAW AS INFORMED BY the  requirements  and
 procedures established in 26 U.S.C. Section 6103(f).
   §  16.  Subdivision  (f) of section 1555 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 commit-
 tees of the United  States  Congress  under  certain  circumstances,  as

 S. 6146                            17
 
 proposed in legislative bills numbers S. 5072-A and A.7194-A, is amended
 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 CURRENT
 OR  PRIOR  YEAR  returns filed SPECIFIED IN SUCH REQUEST THAT WERE under
 this article [specified in such request] BY THE PRESIDENT OF THE  UNITED
 STATES, VICE-PRESIDENT OF THE UNITED STATES, MEMBER OF THE UNITED STATES
 CONGRESS REPRESENTING NEW YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS
 EMPLOYED BY THE EXECUTIVE  BRANCH OF THE GOVERNMENT OF THE UNITED STATES
 ON THE EXECUTIVE STAFF OF THE PRESIDENT, IN THE  EXECUTIVE OFFICE OF THE
 PRESIDENT,  OR  IN AN ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT
 TO  CONFIRMATION BY THE UNITED STATES SENATE; OR, IN NEW YORK  STATE:  A
 STATEWIDE  ELECTED  OFFICIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION
 ONE OF SECTION SEVENTY-THREE-A OF  THE  PUBLIC  OFFICERS  LAW;  A  STATE
 OFFICER  OR EMPLOYEE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF
 SUBDIVISION ONE OF  SUCH  SECTION  SEVENTY-THREE-A;  A  POLITICAL  PARTY
 CHAIRPERSON,  AS  DEFINED  IN  PARAGRAPH  (H) OF SUBDIVISION ONE OF SUCH
 SECTION SEVENTY-THREE-A; A LOCAL ELECTED OFFICIAL, AS DEFINED IN  SUBDI-
 VISIONS  ONE AND TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICI-
 PAL LAW; A PERSON APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR
 OTHERWISE IN  THE POSITION OF A LOCAL ELECTED OFFICIAL,  AS  DEFINED  IN
 SUBDIVISIONS  ONE  AND  TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL
 MUNICIPAL LAW; A MEMBER OF THE STATE LEGISLATURE; OR A JUDGE OR  JUSTICE
 OF  THE  UNIFIED  COURT SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECT-
 LY OR INDIRECTLY CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS  PARAGRAPH,
 WHETHER BY CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST
 IN  SUCH  ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCI-
 ATION, CORPORATION, JOINT-STOCK COMPANY,  TRUST  OR  SIMILAR  ENTITY  OF
 WHICH  ANY INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE
 OF THE VOTING SECURITIES OF SUCH ENTITY; 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] COPY OF A FEDERAL RETURN (OR PORTION THER-
 EOF) ATTACHED TO, OR  ANY  INFORMATION  ON  A  FEDERAL  RETURN  THAT  IS
 REFLECTED  ON,  SUCH  RETURN,  AND  ANY social security numbers, account
 numbers and residential address information.
   (2) [Such permission shall be granted only if]  NO  RETURNS  SHALL  BE
 FURNISHED  PURSUANT  TO  THIS  SUBDIVISION UNLESS the chairperson of the
 requesting committee certifies in writing that such  returns  have  been
 requested  [for a specified and legitimate legislative purpose,] RELATED
 TO, AND IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS,  THAT  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 THAT IF such  REQUESTED
 returns  [will  be] ARE inspected BY and/or submitted to another commit-
 tee, to the United States House of Representatives,  or  to  the  United
 States  Senate,  THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR in a
 manner consistent with the requirements and procedures established in 26
 U.S.C. Section 6103(f).

 S. 6146                            18
 
   § 17. Subdivision (m) of section 11-1797 of the administrative code of
 the city of New York, as added by a chapter of the laws of 2019 amending
 the tax law and the administrative code of the city of New York,  relat-
 ing  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 amended 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  CURRENT  OR  PRIOR  YEAR returns SPECIFIED IN SUCH
 REQUEST THAT WERE filed under this article [specified in  such  request]
 BY  THE  PRESIDENT  OF  THE  UNITED STATES, VICE-PRESIDENT OF THE UNITED
 STATES, MEMBER OF THE UNITED STATES    CONGRESS  REPRESENTING  NEW  YORK
 STATE,  OR  ANY  PERSON  WHO  SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE
 BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF  OF
 THE  PRESIDENT,  IN  THE    EXECUTIVE  OFFICE OF THE PRESIDENT, OR IN AN
 ACTING OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO   CONFIRMATION  BY
 THE  UNITED  STATES  SENATE;  OR, IN NEW YORK STATE: A STATEWIDE ELECTED
 OFFICIAL, AS DEFINED IN PARAGRAPH (A)  OF  SUBDIVISION  ONE  OF  SECTION
 SEVENTY-THREE-A  OF THE PUBLIC OFFICERS LAW; A STATE  OFFICER OR EMPLOY-
 EE, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF  SUBDIVISION  ONE
 OF  SUCH  SECTION  SEVENTY-THREE-A;  A  POLITICAL  PARTY CHAIRPERSON, AS
 DEFINED IN PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH    SECTION  SEVENTY-
 THREE-A;  A  LOCAL  ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
 TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A  PERSON
 APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN  THE
 POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
 TWO  OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER
 OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE  OF  THE  UNIFIED  COURT
 SYSTEM;  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]
 COPY OF A FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFOR-
 MATION  ON  A  FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY
 social security numbers, account numbers and residential address  infor-
 mation.
   (2)  [Such  permission  shall  be granted only if] NO RETURNS SHALL BE
 FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS  the  chairperson  of  the
 requesting  committee  certifies  in writing that such returns have been
 requested [for a specified and legitimate legislative purpose,]  RELATED
 TO,  AND  IN FURTHERANCE OF, A LEGITIMATE TASK OF THE CONGRESS, THAT 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  THAT  IF  such  REQUESTED returns [will be] ARE inspected BY and/or
 submitted to another committee, to the United States House of  Represen-
 tatives,  or  to  the  United States Senate, THEN SUCH INSPECTION AND/OR
 SUBMISSION SHALL OCCUR in  a  manner  consistent  with  FEDERAL  LAW  AS
 INFORMED  BY  the  requirements  and procedures established in 26 U.S.C.
 Section 6103(f).

 S. 6146                            19
 
   § 18. 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 circum-
 stances, as proposed in legislative bills numbers S.5072-A and A.7194-A,
 takes effect; provided that section seven of this act shall take  effect
 on the same date and in the same manner as section 1 of part XX of chap-
 ter 59 of the laws of 2019 takes effect.

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