S5319A-2011 Actions

• Feb 1, 2012: PRINT NUMBER 5319A
• Feb 1, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• May 5, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S5319A-2011 Memo

BILL NUMBER:S5319A

TITLE OF BILL:
An act
to amend the tax law, in relation to requiring the use of identification
numbers for filing tax documents

PURPOSE OF BILL:
To assist in the prevention of identity theft of individuals who
electronically file their taxes.

SUMMARY OF PROVISIONS OF BILL:
Adds a new section 29-a to the tax law, which requires any individual
who electronically files an authorized tax document to obtain an
identification number to use when filing such document. In order to
obtain such number, the individual would be required to appear one
time in person at the professional tax preparer and show government
issued identification.

JUSTIFICATION:
Tax related identity theft is a new and growing form of identity theft.
Identity thieves have stolen millions of dollars by filing fraudulent
returns with names and personal information belonging to other people.
During a four year period, tax return related ID theft more than
tripled - rising from 11,010 complaints in 2005 to 33,774 complaints
in 2009, and that number continues to rise.

According to the IRS, last year 99 million taxpayers filled their
returns electronically. As this number continues to increase,
additional safeguards are needed to protect these filers from fraud
by hackers who have accessed their social security numbers and W-2
information.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.

EFFECTIVE DATE:
This act shall take effect on the 90th day that it shall have become
law;
provided, however, that effective immediately, the addition, amendment
and/or repeal of any rule or regulation necessary for the
implementation of this act on its effective date is authorized to be
made and completed on or before such date.

S5319A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 5319--A
 2011-2012 Regular Sessions
 I N  SENATE
 May 5, 2011
 
 Introduced  by  Sen.  ADAMS  -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern
 ment Operations -- recommitted to the Committee on Investigations  and
 Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 -
 committee discharged, bill amended, ordered reprinted as  amended  and
 recommitted to said committee
 AN  ACT  to amend the tax law, in relation to requiring the use of iden
 tification numbers for filing tax documents
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1. The tax law is amended by adding a new section 29-a to read
 as follows:

 

S  29-A. ELECTRONIC FILING OF AUTHORIZED TAX DOCUMENTS; IDENTIFICATION
 NUMBER. 1. ON AND AFTER JANUARY FIRST, TWO THOUSAND THIRTEEN, ANY  INDI
 VIDUAL  WHO ELECTRONICALLY FILES AN AUTHORIZED TAX DOCUMENT SHALL, PRIOR
 TO FILING SUCH DOCUMENT, OBTAIN AN IDENTIFICATION  NUMBER  TO  USE  WHEN
 FILING SUCH DOCUMENT. SUCH IDENTIFICATION NUMBER SHALL BE MADE AVAILABLE
 AT  ALL  OFFICES  AT  WHICH PROFESSIONAL TAX PREPARERS PREPARE TAXES AND
 FROM THE DEPARTMENT.  INDIVIDUALS WHO ELECTRONICALLY FILE AUTHORIZED TAX
 DOCUMENTS ARE REQUIRED TO RETRIEVE THEIR IDENTIFICATION NUMBER IN PERSON
 AND SHALL SHOW GOVERNMENT ISSUED IDENTIFICATION TO THE PROFESSIONAL  TAX
 PREPARER  TO RECEIVE SUCH NUMBER. IDENTIFICATION NUMBERS SHALL BE PERMA
 NENT AND SHALL BE USED FOR ALL TAX FILINGS.  THE  INDIVIDUAL  NEED  ONLY
 APPEAR  ONE TIME TO RECEIVE THEIR IDENTIFICATION NUMBER.  THE DEPARTMENT
 IS HEREBY AUTHORIZED AND DIRECTED TO PROMULGATE  RULES  AND  REGULATIONS
 NECESSARY  TO  CARRY  OUT THE PROVISIONS OF THIS SECTION, AS WELL AS THE
 MANNER AND FORM IN WHICH APPLICATION  FOR  SUCH  IDENTIFICATION  NUMBERS
 SHALL  BE  MADE.  FOR PURPOSES OF THIS SECTION, THE TERM "AUTHORIZED TAX
 DOCUMENT" SHALL HAVE THE SAME MEANING AS SET FORTH IN PARAGRAPH  ONE  OF
 SUBDIVISION (A) OF SECTION TWENTY-NINE OF THIS ARTICLE.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD11257-03-1
 
       S. 5319--A                          2
 

S  2.  This  act shall take effect on the ninetieth day after it shall
 have become a law; provided, however, that  effective  immediately,  the
 addition,  amendment  and/or  repeal of any rule or regulation necessary
 for the implementation of this act on its effective date  is  authorized
 to be made and completed on or before such date.

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