N.Y. Tax Law § 171-g: Provision of income information

§ 171-g. Provision of income information. (1) The commissioner shall

enter into a written agreement with the commissioner of the office of

temporary and disability assistance, on behalf of the office of

temporary and disability assistance, which shall set forth the

procedures for providing information limited to that described in

paragraph (b) of subdivision two of this section obtained or derived

from taxpayer returns for the purpose of reviewing support orders

enforced pursuant to title six-A of article three of the social services

law.

(2) Such agreement shall include:

(a) the procedure under which the office of temporary and disability

assistance shall notify the department of the identity of those

individuals subject to a review of their court orders of support

pursuant to section one hundred eleven-h of the social services law,

including the requirement that such individuals be identified by name

and social security number, and shall specify when the department shall

be notified and the content of such notification;

(b) a description of the specific information the department shall

provide to the office of temporary and disability assistance with regard

to individuals identified pursuant to paragraph (a) of this subdivision,

which shall be limited to federal adjusted gross income and New York

adjusted gross income obtained or derived from the most recently filed

New York state personal income tax return, the name, address and social

security number of the taxpayer and an indication of whether such income

tax return was filed jointly;

(c) a requirement that the office of temporary and disability

assistance maintain a record of all requests for tax information made

pursuant to this section;

(d) the procedure for reimbursement of the department by the office of

temporary and disability assistance for the full costs of carrying out

the procedures authorized by this section; and

(e) such other matters as the parties to such agreement shall deem

necessary to carry out the provisions of this section.