2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 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.