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.