N.Y. TAX Law § 171-B — New York Code / Act TAX / Article 8 / Section 171-B
Verification of income
Status: in_force

§ 171-b. Verification of income. (1) The commissioner is authorized to\nenter into an agreement with the commissioner of the division of housing\nand community renewal, the supervising agency as defined in subdivision\nfifteen of section two of the private housing finance law, or the\ncorporation described in section forty-five-a of such law, to verify\nincome information forwarded to the department by the commissioner of\nhousing and community renewal, the supervising agency, the corporation,\nor a company, as defined in subdivision two of section twelve of such\nlaw. The department may charge a reasonable fee, to be determined by the\ncommissioner, in payment to the department for the expense incurred in\nverifying income information forwarded to such department by the\ncommissioner of housing and community renewal, the supervising agency,\nthe corporation, or a company. Nothing contained herein shall be\nconstrued to authorize the department to enter into any agreement with\nsuch commissioner to provide any income information whatsoever and such\nagreement shall be limited solely to the verification of income\ninformation.\n  (2) Verification of income information and information under\nsubdivision four of this section by the department shall be limited to\nagreement or disagreement with the material representations contained in\nsuch information and a statement of whether each such representation has\nbeen overstated or understated.\n  (3) (a) The commissioner is authorized and directed to enter into an\nagreement with the commissioner of the division of housing and community\nrenewal to verify the income of tenants residing in housing\naccommodations subject to rent regulation. The department shall adopt\nrules and regulations to effect the provisions of this subdivision.\n  (b) The department, when requested by the division of housing and\ncommunity renewal, shall verify the total annual income of all persons\nresiding in housing accommodations as their primary residence subject to\nrent regulation and shall notify the commissioner of the division of\nhousing and community renewal as may be appropriate whether the total\nannual income exceeds the applicable deregulation income threshold in\neach of the two preceding calendar years. No other information regarding\nthe annual income of such persons shall be provided.\n  (4) The commissioner is authorized and directed to enter into an\nagreement with the commissioner of health which shall set forth the\nprocedures by which the commissioner shall (a) facilitate the\nverification of income eligibility for subsidized health insurance\ncoverage under the child health insurance plan pursuant to subparagraphs\n(i) and (ii) of paragraph (f) of subdivision two of section two thousand\nfive hundred eleven of the public health law, and for the medical\nassistance and family health plus programs pursuant to subdivision eight\nof section three hundred sixty-six-a and paragraphs (b) and (d) of\nsubdivision two of section three hundred sixty-nine-ee of the social\nservices law, as specified by the commissioner of health and agreed to\nby the commissioner, and (b) shall provide the information required by\nsubdivision two-a of section two thousand five hundred eleven of the\npublic health law.\n  (5) Nothing contained in this section shall be deemed to require the\nviolation of any confidentiality agreement entered into by the state or\nany entity thereof under the provisions of section sixty-one hundred\nthree, or any other provision, of the internal revenue code, nor shall\nthis section be administered in any manner which will result in a\nviolation of any such confidentiality agreement.\n  (6) Except with respect to subdivision four of this section, the\ncommissioner shall promulgate rules and regulations to effect the\nprovisions of this section.\n  (7) The provisions of the state freedom of information act shall not\napply to any verification of income information obtained from a company,\nthe commissioner of housing and community renewal, the supervising\nagency, the corporation, or officer or employee thereof, an approved\norganization as defined in section two thousand five hundred ten of the\npublic health law or the commissioner of health pursuant to the\nprovisions of this section nor shall the provisions of such act apply to\nany verifications prepared or provided pursuant to subdivision three and\ninformation provided pursuant to subdivision four of this section.\n