STATE OF NEW YORK ________________________________________________________________________ 5572--B 2017-2018 Regular Sessions IN SENATE April 17, 2017 ___________ Introduced by Sens. HOYLMAN, SQUADRON, ADDABBO, ALCANTARA, AVELLA, BAILEY, BRESLIN, BROOKS, CARLUCCI, COMRIE, DILAN, GIANARIS, HAMILTON, KAMINSKY, KENNEDY, KRUEGER, LATIMER, MONTGOMERY, PARKER, PERALTA, PERSAUD, RIVERA, SANDERS, SAVINO, SERRANO, STAVISKY, STEWART-COUSINS -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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: 1 Section 1. Section 697 of the tax law is amended by adding a new 2 subsection (p) to read as follows: 3 (p) Disclosure of certain elected officials' tax information.--(1) 4 Notwithstanding the provisions of subsection (e) of this section, the 5 commissioner shall post on the department's website: 6 (A) A statement disclosing whether the president of the United States, 7 the vice president of the United States, a United States senator repres- 8 enting New York state or a statewide elected official, as that term is 9 defined in section seventy-three of the public officers law, has filed 10 New York state income tax returns pursuant to this article in any of the 11 immediately preceding five taxable years. With respect to each such 12 return, the commissioner shall include in such statement the following 13 information as reported on the return: (i) New York adjusted gross 14 income, (ii) any standard deduction or itemized deductions claimed on 15 the return, (iii) taxable income, (iv) total New York state taxes due, 16 (v) total New York city and Yonkers taxes, surcharges and metropolitan 17 commuter transportation mobility taxes due, (vi) sales or use taxes, EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11072-11-7

S. 5572--B 2 1 (vii) any payments and refundable credits, (viii) total New York state, 2 New York city and Yonkers taxes withheld, (ix) total estimated tax 3 payments, (x) whether the taxpayer claimed a refund with such return, 4 and if so the amount of such refund, (xi) whether the taxpayer reported 5 any amount owed, and if so the amount owed, (xii) any estimated tax 6 penalty, and (xiii) any other penalties and interest. 7 (B) Copies of all New York state income tax returns filed to the 8 department pursuant to this article by the president of the United 9 States, the vice president of the United States, a United States senator 10 representing New York state or a statewide elected official with respect 11 to each of the immediately preceding five taxable years, provided howev- 12 er that the following information shall be redacted prior to such copies 13 being posted on the department's website: (i) the taxpayer's social 14 security number, (ii) the social security number of the taxpayer's 15 spouse and any individuals claimed as dependents on the return, (iii) 16 any account number reported on the return, (iv) any taxpayer addresses 17 on the return, and (v) any additional information if the commissioner 18 determines that the disclosure of such information will violate federal 19 law. 20 (C) The commissioner shall make the first such postings required by 21 this paragraph no later than thirty days after the effective date of 22 this subsection, and subsequent postings no later than thirty days after 23 the president of the United States, the vice president of the United 24 States, a United States senator representing New York state or a state- 25 wide elected official takes his or her oath of office. 26 (D) Statements and state income tax returns posted on the department's 27 website pursuant to this paragraph shall remain posted until such 28 elected official leaves office. 29 (2) Notwithstanding the provisions of subsection (e) of this section, 30 the commissioner shall, on an annual basis as hereinafter provided, post 31 on the department's website: 32 (A) A statement disclosing whether the president of the United States, 33 the vice president of the United States, a United States senator repres- 34 enting New York state or a statewide elected official, as that term is 35 defined in section seventy-three of the public officers law, has filed 36 New York state income tax returns pursuant to this article on or after 37 the effective date of this subsection. With respect to each such return, 38 the commissioner shall include in such statement the following informa- 39 tion as reported on the return: (i) New York adjusted gross income, (ii) 40 any standard deduction or itemized deductions claimed on the return, 41 (iii) taxable income, (iv) total New York state taxes due, (v) total New 42 York city and Yonkers taxes, surcharges and metropolitan commuter trans- 43 portation mobility taxes due, (vi) sales or use taxes, (vii) any 44 payments and refundable credits, (viii) total New York state, New York 45 city and Yonkers taxes withheld, (ix) total estimated tax payments, (x) 46 whether the taxpayer claimed a refund with such return, and if so the 47 amount of such refund, (xi) whether the taxpayer reported any amount 48 owed, and if so the amount owed, (xii) any estimated tax penalty, and 49 (xiii) any other penalties and interest. 50 (B) Copies of all New York state income tax returns filed to the 51 department pursuant to this article on or after the effective date of 52 this subsection, by the president of the United States, the vice presi- 53 dent of the United States, a United States senator representing New York 54 state or a statewide elected official, provided however that the follow- 55 ing information shall be redacted prior to such copies being posted on 56 the department's website: (i) the taxpayer's social security number,

S. 5572--B 3 1 (ii) the social security number of the taxpayer's spouse and any indi- 2 viduals claimed as dependents on the returns, (iii) any account number 3 reported on the returns, (iv) any taxpayer addresses on the returns, and 4 (v) any additional information if the commissioner determines that the 5 disclosure of such information will violate federal law. 6 (C) The commissioner shall make the postings required by this para- 7 graph no later than the fifteenth day of the fifth month following the 8 close of the taxable year, provided however that if the president of the 9 United States, the vice president of the United States, a United States 10 senator representing New York or a statewide elected official has 11 obtained an extension for filing a return pursuant to section six 12 hundred fifty-seven of this article, such postings shall occur no later 13 than thirty days after the return is filed with the department. 14 (D) Statements and returns posted on the department's website pursuant 15 to this paragraph shall remain posted until such elected official leaves 16 office. 17 (3) If the commissioner redacts any information from a return posted 18 pursuant to this subsection based on a determination that disclosure of 19 such information would violate federal law, the commissioner shall, at 20 the time of posting such redacted return, post on the department's 21 website a description of the type of information that was redacted from 22 the return and a detailed explanation of the commissioner's determi- 23 nation that disclosure of such information would constitute a violation 24 of federal law. 25 (4) For purposes of this subsection, "state income tax return" shall 26 mean any tax or information return, declaration of estimated tax, or 27 claim for refund required by, or provided for or permitted under, the 28 provisions of this article which is filed with the department or commis- 29 sion by, on behalf of, or with respect to any person, and any amendment 30 or supplement thereto, including supporting schedules, attachments, or 31 lists which are supplemental to, or part of, the return so filed. 32 (5) If any clause, sentence, paragraph or part of this subsection 33 shall be adjudged by any court of competent jurisdiction to be invalid, 34 the judgment shall not affect, impair or invalidate the remainder there- 35 of, but shall be confined in its operation to the clause, sentence, 36 paragraph or part of this subsection directly involved in the controver- 37 sy in which the judgment shall have been rendered. 38 § 2. This act shall take effect immediately.