Legislative Bill Drafting Commission 11072-06-7 IN SENATE--Introduced by Sen 4 twice and ordered printed, and when printed to be committed to the Committee on Assembly IN ASSEMBLY-~Introduced by M. of A. Bochwars with M, of A. as co-sponsors ~-read once and referred to the Committee on *TAxtat (Requires the disclosure of tax returns by statewide elected public officials including the president of the United stat Tax. tax return disclosure aN ACT to amend the tax law, in relation to requiring the disclosure of tax returns by statewide elected public officials including the president of the United states he m of York, repre in_Senate and Assembly, do enact as follows: IN SENATE, ‘ae saetce stat sm ary cheiod Seow lah wo olan Sn ae pemeahip ‘28 sattoe—st8oerraneone 17 tena tS smmary 83 Sine ‘bt smears sit atlanta 2 ser 46 amos tT Peder 60 Remap 5 sort santa set leaps Hitt ae sn, 16 matey BE ata erngee aD Parte sarah (0 cate 80 nett os 6 cet att mntng IN ASSEMBLY. he ube Of sk Amy so nes art stad Delon tf me Inthe smietspossrny of eats pepaste ste mains s27 chane HS Suu Phnre a8 malay 0 hinge 4008 bey 9 ete 838 sete 00 nema ARE ponse a7 Sepa ‘0 narrate mateedete 474 arene ee ae ‘er sue sote riepeeter a3 urine (229 umente ‘o tatanat (9 mages e csnon tt oamnae a0 nme ss ent acre ett ue mes crue 8 weday aT ete st, senso Aaa erate sgn ee ne aap of tbe BL clas of M1 a ean of mann Ln gpa (lope howls ot 4 sme olan of 21 a # copies of moran bn mppere el D10 1 12 13 ua 4s 16 uw 1s 19 20 21 22 23 24 25 26 27 04/20/17 3 11072-06-7 ex that the folloving information shall be redacted prior to such copies being posted on the dey tt sit taxpayer's social EL ey (AL security number of the ‘6 spouse and _anj Hividuals claimed as dependents e ret A144) ‘any account number reported on the return, (iv) any taxpayer addresses ne return, y) any additii tion if the commiasi that the disclosure of such information vill violate federal C)_ The commissioner shall £4 ch_post ine rod his eaph no. than thirty days the effective date of ‘this subsection, and subsequent postings no later than thirty daye 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. pb) Statements andi tax returns a department's bs su 6 in posted _un ch elected ah feice Notwithstanding the provisions of subsection (e) of this sect: AD AS disclosing whether the president of the United States, the vice president of the United states, a United States senator sepres- enting New ¥ a statewide elected as that term in section seventy-three lic officers lav, has filed New York state income tax returns pursuant to this article on or after the effective date of this subsection. With respect to uch ret the commissioner shall include in such statenent the following informa- tion as ted turn: (1) New York adju goss inc: aa10 na 13 ua 1s 16 7 18 rT 20 04/20/17 5 111072-06-7 hundred fifty-seven of this article, such ha later than thirty days after the return is filed with the department. D) ments and returns posted on ¢! tment 's vebsite at to this paragraph shall remain posted until such elected official leaves gffice, Ifthe commi: yr reda information from sted want to subsection based on a determinat! disclosure of such information vould violate federal law, the commissioner shall, at the time of posting such redacted _retur ¢_on_the de Yt website a description of the type of ati 2 from the ceturn and a detailed explanation of the commissioner's determi- ion that sure of information would constitute « violation of federal law. 4) 1f 0, sen agraph_or this subsecti shall _be adjudged by any court wrisdiction to be invali4 ydqment shall not a impair or invalidate the remainder of, but shall be confined in its operation to the clause, sentence, Y this subsection directly involved in rover~ in which the judgment shall have bi red. § 2. This act shall take effect innediately.NEW YORK STATE SENATE INTRODUCER'S MEMORANDUM IN SUPPORT ‘submitted in accordance with Senate Rule VI. Sec 1 BILL NUMBER: A SPONSOR: Buchwald TITLE OF BILL: An act to amend the Tax Law, in relation to requiring the disclosure of tax eusns by statewide elected public officials including the President of the United states SUMMARY OF SIONS: Section one of the bill adds a new subsection (p) to section 697 of the Tax fan te require the Conmissioner of the New York State Department of Taxation and Finance to post on the Department’s website: — an annual statement disclosing whether the President of the United bates, vice President, a United States Senator representing New York or are retewide elected official, has filed New York State incone tax Securns in any of the inmedistely preceding five taxable years. Included in such statement shall be up to 16 pieces of New York-specific {hfermation to provide 2 basic sense of the elected official’s New York state tax obligations; = copies of such elected officials’ New York State income tax returns for She immediately preceding five taxable years, with selected information redacted, as outlined below: = An annual statement disclosing whether the President of the United Btaces, Vice President, a United States Senator representing New York or 2 statewide elected official, has filed New York State income tax teturne for current years after the effective date of this law. Included In suen statement shall be up to 16 pieces of New York-specific internation to provide a basic sense of the elected official’s New York state tax obligations; = copies of such elected officials’ New York State income tax returns for Corrent years after the effective date of this law, with selected {information redacted, as outlined below the Connissioner shall redact the following information from tax returns yee Sing social security numbers of the taxpayer, spouse and any dependents Qaimed, account numbers, addresses and any additional information the Conntesioner determines would violate federal law. If any information is couscred on the basis that ite release would violate federal law, the Gemmissioner shall, at the time of posting such redacted return, post to the coneite a description of the type of information redacted and an explanation rene determination that the information would constitute a violation of federal law.