NY State Senate Bill 2019-S2271

Senate Bill S2271

2019-2020 Legislative Session

Requires the disclosure of tax returns by statewide elected public officials including the president of the United States

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
Jan 23, 2019	referred to budget and revenue

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2019-S2271 (ACTIVE) - Details

See Assembly Version of this Bill:: A1390
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §697, Tax L
Versions Introduced in 2017-2018 Legislative Session:: S5572, A7462

2019-S2271 (ACTIVE) - Summary

Requires the disclosure of tax returns by statewide elected public officials including the president of the United States.

2019-S2271 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2271

SPONSOR: HOYLMAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to requiring the disclosure of
tax returns by statewide elected public officials including the presi-
dent of the United States

 
SUMMARY OF PROVISIONS:

Section one of the bill adds a new subsection (p) to section 697 of the
tax law to require the New York State Department of Taxation & Finance
to post on its website certain New York State income tax returns the
Department has on file for the President of the United States, the Vice
President of the United States, New York's United States Senators,
Governor, Lieutenant Governor, Comptroller, and Attorney General.

The immediately preceding five years' worth of such tax returns must be
posted to the Department's website within 30 days of the effective date
of this bill for elected officials currently in office, and within 30
days of the elected official taking his or her oath of office for future

elected officials. Copies of the prior tax returns shall be accompanied
by a statement provided by the Department detailing specified informa-
tion from the returns.

The Department would also be required to post any state income tax
returns filed subsequent to the effective date of this bill by those
elected officials and prior to the elected official leaving office.  All
prospectively filed state income tax returns shall be posted by the May
15 following the close of the taxable year, or 30 days after the returns
are actually filed with the Department if the elected official is grant-
ed an extension pursuant to section 657 of the tax law. Copies of the
prior tax returns shall be accompanied by a statement provided by the
Department detailing specified information from the returns.

The statements and returns required to be posted by this bill would
remain on the Department's website until the elected officials leave
office. The Commissioner is directed to redact certain information from
all returns before posting them on the Department's website, and is
authorized to redact any additional information that he or she deter-
mines would violate federal law if disclosed. If the Commissioner
redacts such information, he or she would be required to post on the
Department's website a description of the type of information that was
redacted from the return and a detailed explanation of the Commission-
er's determination that disclosure of such information would constitute
a violation of federal law.

Section two of the bill is the effective date.

 
JUSTIFICATION:

New York State income tax returns contain a wealth of information about
elected officials' financial standing, including salary, dividends,
capital gains, rental estate income, and income from other sources.

New Yorkers deserve to know whether elected officials representing the
state are paying their fair share of taxes or hold potential financial
conflicts of interest.
 
LEGISLATIVE HISTORY:

S.5572-A of 2017-2018 (Hoylman): Died in Investigations and Government
Operations

 
FISCAL IMPLICATIONS:

Minimal.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S2271 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2271
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 23, 2019
                                ___________
 
 Introduced by Sens. HOYLMAN, ADDABBO, BAILEY, BENJAMIN, BRESLIN, BROOKS,
   CARLUCCI,  COMRIE,  GIANARIS,  KAMINSKY, KENNEDY, KRUEGER, MONTGOMERY,
   PARKER, PERSAUD, RIVERA, SANDERS, SERRANO,  STAVISKY,  STEWART-COUSINS
   -- read twice and ordered printed, and when printed to be committed to
   the Committee on Budget and Revenue

 AN  ACT to amend the tax law, in relation to requiring the disclosure of
   tax returns by statewide elected public officials including the presi-
   dent of the United States
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  697  of  the  tax law is amended by adding a new
 subsection (p) to read as follows:
   (P) DISCLOSURE OF CERTAIN  ELECTED  OFFICIALS'  TAX  INFORMATION.--(1)
 NOTWITHSTANDING  THE  PROVISIONS  OF SUBSECTION (E) OF THIS SECTION, THE
 COMMISSIONER SHALL POST ON THE DEPARTMENT'S WEBSITE:
   (A) A STATEMENT DISCLOSING WHETHER THE PRESIDENT OF THE UNITED STATES,
 THE VICE PRESIDENT OF THE UNITED STATES, A UNITED STATES SENATOR REPRES-
 ENTING NEW YORK STATE OR A STATEWIDE ELECTED OFFICIAL, AS THAT  TERM  IS
 DEFINED  IN  SECTION SEVENTY-THREE OF THE PUBLIC OFFICERS LAW, HAS FILED
 NEW YORK STATE INCOME TAX RETURNS PURSUANT TO THIS ARTICLE IN ANY OF THE
 IMMEDIATELY PRECEDING FIVE TAXABLE YEARS.  WITH  RESPECT  TO  EACH  SUCH
 RETURN,  THE  COMMISSIONER SHALL INCLUDE IN SUCH STATEMENT THE FOLLOWING
 INFORMATION AS REPORTED ON THE  RETURN:  (I)  NEW  YORK  ADJUSTED  GROSS
 INCOME,  (II)  ANY  STANDARD DEDUCTION OR ITEMIZED DEDUCTIONS CLAIMED ON
 THE RETURN, (III) TAXABLE INCOME, (IV) TOTAL NEW YORK STATE  TAXES  DUE,
 (V)  TOTAL  NEW YORK CITY AND YONKERS TAXES, SURCHARGES AND METROPOLITAN
 COMMUTER TRANSPORTATION MOBILITY TAXES DUE, (VI)  SALES  OR  USE  TAXES,
 (VII)  ANY PAYMENTS AND REFUNDABLE CREDITS, (VIII) TOTAL NEW YORK STATE,
 NEW YORK CITY AND YONKERS  TAXES  WITHHELD,  (IX)  TOTAL  ESTIMATED  TAX
 PAYMENTS,  (X)  WHETHER  THE TAXPAYER CLAIMED A REFUND WITH SUCH RETURN,
 AND IF SO THE AMOUNT OF SUCH REFUND, (XI) WHETHER THE TAXPAYER  REPORTED
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD06198-01-9

 S. 2271                             2
 
 ANY  AMOUNT  OWED,  AND  IF  SO THE AMOUNT OWED, (XII) ANY ESTIMATED TAX
 PENALTY, AND (XIII) ANY OTHER PENALTIES AND INTEREST.
   (B)  COPIES  OF  ALL  NEW  YORK  STATE INCOME TAX RETURNS FILED TO THE
 DEPARTMENT PURSUANT TO THIS ARTICLE  BY  THE  PRESIDENT  OF  THE  UNITED
 STATES, THE VICE PRESIDENT OF THE UNITED STATES, A UNITED STATES SENATOR
 REPRESENTING NEW YORK STATE OR A STATEWIDE ELECTED OFFICIAL WITH RESPECT
 TO EACH OF THE IMMEDIATELY PRECEDING FIVE TAXABLE YEARS, PROVIDED HOWEV-
 ER THAT THE FOLLOWING INFORMATION SHALL BE REDACTED PRIOR TO SUCH COPIES
 BEING  POSTED  ON  THE  DEPARTMENT'S  WEBSITE: (I) THE TAXPAYER'S SOCIAL
 SECURITY NUMBER, (II) THE  SOCIAL  SECURITY  NUMBER  OF  THE  TAXPAYER'S
 SPOUSE  AND  ANY  INDIVIDUALS CLAIMED AS DEPENDENTS ON THE RETURN, (III)
 ANY ACCOUNT NUMBER REPORTED ON THE RETURN, (IV) ANY  TAXPAYER  ADDRESSES
 ON  THE  RETURN,  AND (V) ANY ADDITIONAL INFORMATION IF THE COMMISSIONER
 DETERMINES THAT THE DISCLOSURE OF SUCH INFORMATION WILL VIOLATE  FEDERAL
 LAW.
   (C)  THE  COMMISSIONER  SHALL MAKE THE FIRST SUCH POSTINGS REQUIRED BY
 THIS PARAGRAPH NO LATER THAN THIRTY DAYS AFTER  THE  EFFECTIVE  DATE  OF
 THIS SUBSECTION, AND SUBSEQUENT POSTINGS NO LATER THAN THIRTY DAYS AFTER
 THE  PRESIDENT  OF  THE  UNITED STATES, THE VICE PRESIDENT OF THE UNITED
 STATES, A UNITED STATES SENATOR REPRESENTING NEW YORK STATE OR A  STATE-
 WIDE ELECTED OFFICIAL TAKES HIS OR HER OATH OF OFFICE.
   (D) STATEMENTS AND STATE INCOME TAX RETURNS POSTED ON THE DEPARTMENT'S
 WEBSITE  PURSUANT  TO  THIS  PARAGRAPH  SHALL  REMAIN  POSTED UNTIL SUCH
 ELECTED OFFICIAL LEAVES OFFICE.
   (2) NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (E) OF THIS  SECTION,
 THE COMMISSIONER SHALL, ON AN ANNUAL BASIS AS HEREINAFTER PROVIDED, POST
 ON THE DEPARTMENT'S WEBSITE:
   (A) A STATEMENT DISCLOSING WHETHER THE PRESIDENT OF THE UNITED STATES,
 THE VICE PRESIDENT OF THE UNITED STATES, A UNITED STATES SENATOR REPRES-
 ENTING  NEW  YORK STATE OR A STATEWIDE ELECTED OFFICIAL, AS THAT TERM IS
 DEFINED IN SECTION SEVENTY-THREE OF THE PUBLIC OFFICERS LAW,  HAS  FILED
 NEW  YORK  STATE INCOME TAX RETURNS PURSUANT TO THIS ARTICLE ON OR AFTER
 THE EFFECTIVE DATE OF THIS SUBSECTION. WITH RESPECT TO EACH SUCH RETURN,
 THE COMMISSIONER SHALL INCLUDE IN SUCH STATEMENT THE FOLLOWING  INFORMA-
 TION AS REPORTED ON THE RETURN: (I) NEW YORK ADJUSTED GROSS INCOME, (II)
 ANY  STANDARD  DEDUCTION  OR  ITEMIZED DEDUCTIONS CLAIMED ON THE RETURN,
 (III) TAXABLE INCOME, (IV) TOTAL NEW YORK STATE TAXES DUE, (V) TOTAL NEW
 YORK CITY AND YONKERS TAXES, SURCHARGES AND METROPOLITAN COMMUTER TRANS-
 PORTATION MOBILITY TAXES  DUE,  (VI)  SALES  OR  USE  TAXES,  (VII)  ANY
 PAYMENTS  AND  REFUNDABLE CREDITS, (VIII) TOTAL NEW YORK STATE, NEW YORK
 CITY AND YONKERS TAXES WITHHELD, (IX) TOTAL ESTIMATED TAX PAYMENTS,  (X)
 WHETHER  THE  TAXPAYER  CLAIMED A REFUND WITH SUCH RETURN, AND IF SO THE
 AMOUNT OF SUCH REFUND, (XI) WHETHER THE  TAXPAYER  REPORTED  ANY  AMOUNT
 OWED,  AND  IF  SO THE AMOUNT OWED, (XII) ANY ESTIMATED TAX PENALTY, AND
 (XIII) ANY OTHER PENALTIES AND INTEREST.
   (B) COPIES OF ALL NEW YORK STATE  INCOME  TAX  RETURNS  FILED  TO  THE
 DEPARTMENT  PURSUANT  TO  THIS ARTICLE ON OR AFTER THE EFFECTIVE DATE OF
 THIS SUBSECTION, BY THE PRESIDENT OF THE UNITED STATES, THE VICE  PRESI-
 DENT OF THE UNITED STATES, A UNITED STATES SENATOR REPRESENTING NEW YORK
 STATE OR A STATEWIDE ELECTED OFFICIAL, PROVIDED HOWEVER THAT THE FOLLOW-
 ING  INFORMATION  SHALL BE REDACTED PRIOR TO SUCH COPIES BEING POSTED ON
 THE DEPARTMENT'S WEBSITE: (I) THE  TAXPAYER'S  SOCIAL  SECURITY  NUMBER,
 (II)  THE  SOCIAL SECURITY NUMBER OF THE TAXPAYER'S SPOUSE AND ANY INDI-
 VIDUALS CLAIMED AS DEPENDENTS ON THE RETURNS, (III) ANY  ACCOUNT  NUMBER
 REPORTED ON THE RETURNS, (IV) ANY TAXPAYER ADDRESSES ON THE RETURNS, AND

 S. 2271                             3
 
 (V)  ANY  ADDITIONAL INFORMATION IF THE COMMISSIONER DETERMINES THAT THE
 DISCLOSURE OF SUCH INFORMATION WILL VIOLATE FEDERAL LAW.
   (C)  THE  COMMISSIONER  SHALL MAKE THE POSTINGS REQUIRED BY THIS PARA-
 GRAPH NO LATER THAN THE FIFTEENTH DAY OF THE FIFTH MONTH  FOLLOWING  THE
 CLOSE OF THE TAXABLE YEAR, PROVIDED HOWEVER THAT IF THE PRESIDENT OF THE
 UNITED  STATES, THE VICE PRESIDENT OF THE UNITED STATES, A UNITED STATES
 SENATOR REPRESENTING NEW  YORK  OR  A  STATEWIDE  ELECTED  OFFICIAL  HAS
 OBTAINED  AN  EXTENSION  FOR  FILING  A  RETURN  PURSUANT TO SECTION SIX
 HUNDRED FIFTY-SEVEN OF THIS ARTICLE, SUCH POSTINGS SHALL OCCUR NO  LATER
 THAN THIRTY DAYS AFTER THE RETURN IS FILED WITH THE DEPARTMENT.
   (D) STATEMENTS AND RETURNS POSTED ON THE DEPARTMENT'S WEBSITE PURSUANT
 TO THIS PARAGRAPH SHALL REMAIN POSTED UNTIL SUCH ELECTED OFFICIAL LEAVES
 OFFICE.
   (3)  IF  THE COMMISSIONER REDACTS ANY INFORMATION FROM A RETURN POSTED
 PURSUANT TO THIS SUBSECTION BASED ON A DETERMINATION THAT DISCLOSURE  OF
 SUCH  INFORMATION  WOULD VIOLATE FEDERAL LAW, THE COMMISSIONER SHALL, AT
 THE TIME OF POSTING SUCH  REDACTED  RETURN,  POST  ON  THE  DEPARTMENT'S
 WEBSITE  A DESCRIPTION OF THE TYPE OF INFORMATION THAT WAS REDACTED FROM
 THE RETURN AND A DETAILED EXPLANATION  OF  THE  COMMISSIONER'S  DETERMI-
 NATION  THAT DISCLOSURE OF SUCH INFORMATION WOULD CONSTITUTE A VIOLATION
 OF FEDERAL LAW.
   (4) FOR PURPOSES OF THIS SUBSECTION, "STATE INCOME TAX  RETURN"  SHALL
 MEAN  ANY  TAX  OR  INFORMATION RETURN, DECLARATION OF ESTIMATED TAX, OR
 CLAIM FOR REFUND REQUIRED BY, OR PROVIDED FOR OR  PERMITTED  UNDER,  THE
 PROVISIONS OF THIS ARTICLE WHICH IS FILED WITH THE DEPARTMENT OR COMMIS-
 SION  BY, ON BEHALF OF, OR WITH RESPECT TO ANY PERSON, AND ANY AMENDMENT
 OR SUPPLEMENT THERETO, INCLUDING SUPPORTING SCHEDULES,  ATTACHMENTS,  OR
 LISTS WHICH ARE SUPPLEMENTAL TO, OR PART OF, THE RETURN SO FILED.
   (5)  IF  ANY  CLAUSE,  SENTENCE,  PARAGRAPH OR PART OF THIS SUBSECTION
 SHALL BE ADJUDGED BY ANY COURT OF COMPETENT JURISDICTION TO BE  INVALID,
 THE JUDGMENT SHALL NOT AFFECT, IMPAIR OR INVALIDATE THE REMAINDER THERE-
 OF,  BUT  SHALL  BE  CONFINED  IN ITS OPERATION TO THE CLAUSE, SENTENCE,
 PARAGRAPH OR PART OF THIS SUBSECTION DIRECTLY INVOLVED IN THE CONTROVER-
 SY IN WHICH THE JUDGMENT SHALL HAVE BEEN RENDERED.
   § 2. This act shall take effect immediately.

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