N.Y. Tax Law § 171-G — Provision of income information

§ 171-g. Provision of income information. (1) The commissioner shall\nenter into a written agreement with the commissioner of the office of\ntemporary and disability assistance, on behalf of the office of\ntemporary and disability assistance, which shall set forth the\nprocedures for providing information limited to that described in\nparagraph (b) of subdivision two of this section obtained or derived\nfrom taxpayer returns for the purpose of reviewing support orders\nenforced pursuant to title six-A of article three of the social services\nlaw.\n (2) Such agreement shall include:\n (a) the procedure under which the office of temporary and disability\nassistance shall notify the department of the identity of those\nindividuals subject to a review of their court orders of support\npursuant to section one hundred eleven-h of the social services law,\nincluding the requirement that such individuals be identified by name\nand social security number, and shall specify when the department shall\nbe notified and the content of such notification;\n (b) a description of the specific information the department shall\nprovide to the office of temporary and disability assistance with regard\nto individuals identified pursuant to paragraph (a) of this subdivision,\nwhich shall be limited to federal adjusted gross income and New York\nadjusted gross income obtained or derived from the most recently filed\nNew York state personal income tax return, the name, address and social\nsecurity number of the taxpayer and an indication of whether such income\ntax return was filed jointly;\n (c) a requirement that the office of temporary and disability\nassistance maintain a record of all requests for tax information made\npursuant to this section;\n (d) the procedure for reimbursement of the department by the office of\ntemporary and disability assistance for the full costs of carrying out\nthe procedures authorized by this section; and\n (e) such other matters as the parties to such agreement shall deem\nnecessary to carry out the provisions of this section.\n