Legislation
SECTION 171-G
Provision of income information
Tax (TAX) CHAPTER 60, ARTICLE 8
§ 171-g. Provision of income information. (1) The commissioner shall
enter into a written agreement with the commissioner of the office of
temporary and disability assistance, on behalf of the office of
temporary and disability assistance, which shall set forth the
procedures for providing information limited to that described in
paragraph (b) of subdivision two of this section obtained or derived
from taxpayer returns for the purpose of reviewing support orders
enforced pursuant to title six-A of article three of the social services
law.
(2) Such agreement shall include:
(a) the procedure under which the office of temporary and disability
assistance shall notify the department of the identity of those
individuals subject to a review of their court orders of support
pursuant to section one hundred eleven-h of the social services law,
including the requirement that such individuals be identified by name
and social security number, and shall specify when the department shall
be notified and the content of such notification;
(b) a description of the specific information the department shall
provide to the office of temporary and disability assistance with regard
to individuals identified pursuant to paragraph (a) of this subdivision,
which shall be limited to federal adjusted gross income and New York
adjusted gross income obtained or derived from the most recently filed
New York state personal income tax return, the name, address and social
security number of the taxpayer and an indication of whether such income
tax return was filed jointly;
(c) a requirement that the office of temporary and disability
assistance maintain a record of all requests for tax information made
pursuant to this section;
(d) the procedure for reimbursement of the department by the office of
temporary and disability assistance for the full costs of carrying out
the procedures authorized by this section; and
(e) such other matters as the parties to such agreement shall deem
necessary to carry out the provisions of this section.
enter into a written agreement with the commissioner of the office of
temporary and disability assistance, on behalf of the office of
temporary and disability assistance, which shall set forth the
procedures for providing information limited to that described in
paragraph (b) of subdivision two of this section obtained or derived
from taxpayer returns for the purpose of reviewing support orders
enforced pursuant to title six-A of article three of the social services
law.
(2) Such agreement shall include:
(a) the procedure under which the office of temporary and disability
assistance shall notify the department of the identity of those
individuals subject to a review of their court orders of support
pursuant to section one hundred eleven-h of the social services law,
including the requirement that such individuals be identified by name
and social security number, and shall specify when the department shall
be notified and the content of such notification;
(b) a description of the specific information the department shall
provide to the office of temporary and disability assistance with regard
to individuals identified pursuant to paragraph (a) of this subdivision,
which shall be limited to federal adjusted gross income and New York
adjusted gross income obtained or derived from the most recently filed
New York state personal income tax return, the name, address and social
security number of the taxpayer and an indication of whether such income
tax return was filed jointly;
(c) a requirement that the office of temporary and disability
assistance maintain a record of all requests for tax information made
pursuant to this section;
(d) the procedure for reimbursement of the department by the office of
temporary and disability assistance for the full costs of carrying out
the procedures authorized by this section; and
(e) such other matters as the parties to such agreement shall deem
necessary to carry out the provisions of this section.