New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 171-B
Verification of income
§ 171-b. Verification of income.
# (1)
The commissioner is authorized to enter into an agreement with the commissioner of the division of housing and community renewal, the supervising agency as defined in subdivision fifteen of section two of the private housing finance law, or the corporation described in section forty-five-a of such law, to verify income information forwarded to the department by the commissioner of housing and community renewal, the supervising agency, the corporation, or a company, as defined in subdivision two of section twelve of such law. The department may charge a reasonable fee, to be determined by the commissioner, in payment to the department for the expense incurred in verifying income information forwarded to such department by the commissioner of housing and community renewal, the supervising agency, the corporation, or a company. Nothing contained herein shall be construed to authorize the department to enter into any agreement with such commissioner to provide any income information whatsoever and such agreement shall be limited solely to the verification of income information.
# (2)
Verification of income information and information under subdivision four of this section by the department shall be limited to agreement or disagreement with the material representations contained in such information and a statement of whether each such representation has been overstated or understated.
# (3)
# (a)
The commissioner is authorized and directed to enter into an agreement with the commissioner of the division of housing and community renewal to verify the income of tenants residing in housing accommodations subject to rent regulation. The department shall adopt rules and regulations to effect the provisions of this subdivision.
# (b)
The department, when requested by the division of housing and community renewal, shall verify the total annual income of all persons residing in housing accommodations as their primary residence subject to rent regulation and shall notify the commissioner of the division of housing and community renewal as may be appropriate whether the total annual income exceeds the applicable deregulation income threshold in each of the two preceding calendar years. No other information regarding the annual income of such persons shall be provided.
# (4)
The commissioner is authorized and directed to enter into an agreement with the commissioner of health which shall set forth the procedures by which the commissioner shall (a) facilitate the verification of income eligibility for subsidized health insurance coverage under the child health insurance plan pursuant to subparagraphs
(i) and (ii) of paragraph (f) of subdivision two of section two thousand five hundred eleven of the public health law, and for the medical assistance and family health plus programs pursuant to subdivision eight of section three hundred sixty-six-a and paragraphs (b) and (d) of subdivision two of section three hundred sixty-nine-ee of the social services law, as specified by the commissioner of health and agreed to by the commissioner, and (b) shall provide the information required by subdivision two-a of section two thousand five hundred eleven of the public health law.
# (5)
Nothing contained in this section shall be deemed to require the violation of any confidentiality agreement entered into by the state or any entity thereof under the provisions of section sixty-one hundred three, or any other provision, of the internal revenue code, nor shall this section be administered in any manner which will result in a violation of any such confidentiality agreement.
# (6)
Except with respect to subdivision four of this section, the commissioner shall promulgate rules and regulations to effect the provisions of this section.
# (7)
The provisions of the state freedom of information act shall not apply to any verification of income information obtained from a company, the commissioner of housing and community renewal, the supervising agency, the corporation, or officer or employee thereof, an approved organization as defined in section two thousand five hundred ten of the public health law or the commissioner of health pursuant to the provisions of this section nor shall the provisions of such act apply to any verifications prepared or provided pursuant to subdivision three and information provided pursuant to subdivision four of this section.
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In this article (36 sections)
- 170 · Department of taxation and finance
- 171 · Powers and duties of commissioner of taxation and finance
- 171-A · Deposit and disposition of revenue
- 171-A*2 · Statewide wage reporting system
- 171-AA · E-file authorizations collected by tax return preparers
- 171-B · Verification of income
- 171-C · Certain overpayments credited against past-due support
- 171-D · Certain overpayments credited against defaulted governmental…
- 171-E · Certain overpayments credited against national defense/national…
- 171-F · Certain overpayments credited against outstanding debts owed to…
- 171-G · Provision of income information
- 171-H · State directory of new hires
- 171-I · Enforcement of child support and combined child and spousal…
- 171-J · Verification of payroll records
- 171-K · Electronic signature
- 171-L · Certain overpayments credited against outstanding tax debt owed…
- 171-M · Certain New York city tax overpayments credited against…
- 171-N · Certain overpayments credited against outstanding tax debts…
- 171-P · Costs or fees imposed by the United States or other states for…
- 171-R · Brownfield credit report
- 171-T · Reciprocal offset agreements with the United States or other…
- 171-U · Verification of eligibility for STAR exemption
- 171-V · Enforcement of delinquent tax liabilities through the…
- 171-W · State support for the local enforcement of past-due property…
- 171-Z · Information sharing with the comptroller regarding unclaimed…
- 172 · Official seal
- 173 · Review by commissioner
- 173-A · Hearing rights upon notice and demand
- 174 · Oaths, acknowledgments, subpoenas and commissions to take…
- 174-A · Duration of warrant liens on real property
- 174-B · Limitation on the time to collect tax liabilities
- 175 · Manner of execution of instruments by the commissioner
- 176 · Transfer of the powers and duties of the comptroller in relation…
- 177 · Construction
- 179 · Definitions
- 180 · Independent analysis