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STATE OF NEW YORK
________________________________________________________________________

6997--A

2011-2012 Regular Sessions

IN ASSEMBLY

April 7, 2011
___________

Introduced  by  M.  of  A.  PERRY, ZEBROWSKI, BARRON, WEPRIN, STEVENSON,
  CRESPO -- Multi-Sponsored by -- M.  of  A.  CAMARA,  GIBSON,  McENENY,
  P. RIVERA,  SCARBOROUGH,  THIELE,  TITUS,  WEISENBERG -- read once and
  referred to the Committee on Ways and Means --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee

AN ACT to amend the tax law, in relation to  establishing  the  taxpayer
  refund  choice  act  and  affirming  the  right  of state residents to
  receive personal income tax refunds by paper check and  requiring  the
  department of taxation and finance to fully describe any debit card or
  direct deposit program

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. This act shall be known and may be cited as  the  "taxpayer
refund choice act".
  S  2.  The  tax law is amended by adding a new section 3013 to read as
follows:
  S 3013. METHOD OF PAYMENT OF PERSONAL INCOME TAX REFUNDS; NOTICE.  (A)
NOTWITHSTANDING  THE  ADOPTION  BY THE COMMISSIONER OF ANY PREPAID DEBIT
CARD OR DIRECT DEPOSIT  PROGRAM  FOR  PAYMENT  OF  PERSONAL  INCOME  TAX
REFUNDS, ALL TAXPAYERS ARE ENTITLED:
  (1) TO RECEIVE PERSONAL INCOME TAX REFUNDS BY PAPER CHECK; AND
  (2) TO OPT OUT OF ANY PREPAID DEBIT CARD OR DIRECT DEPOSIT PROGRAM FOR
PAYMENT OF TAX REFUNDS.
  (B) THE DEPARTMENT SHALL PROVIDE TAXPAYERS WITH A CLEAR WRITTEN STATE-
MENT SETTING FORTH THE TAXPAYER'S RIGHT:
  (1) TO RECEIVE TAX REFUND PAYMENTS BY PAPER CHECK; AND
  (2) TO OPT OUT OF ANY PREPAID DEBIT CARD OR DIRECT DEPOSIT PROGRAM.
  (C)  IN  THE EVENT THAT THE COMMISSIONER ELECTS TO IMPLEMENT A PROGRAM
PROVIDING FOR PAYMENT OF PERSONAL INCOME TAX REFUNDS  BY  PREPAID  DEBIT
CARD  OR  DIRECT  DEPOSIT  TO  A DESIGNATED ACCOUNT OF THE TAXPAYER, THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10324-06-1
A. 6997--A                          2

DEPARTMENT SHALL AMEND THE  FORMS  USED  TO  FILE  PERSONAL  INCOME  TAX
RETURNS  TO REFLECT, IN THE AREA DESIGNATED FOR SELECTION OF OPTIONS FOR
PROCESSING OF REFUNDS, THAT THE TAXPAYER HAS THE OPTION OF RECEIVING HIS
OR  HER  TAX  REFUND BY PERSONAL CHECK AND SHALL PROVIDE A BOX WHICH THE
TAXPAYER MAY CHECK TO SELECT THAT OPTION.
  (D) IN ANY WRITTEN NOTICE REGARDING A PREPAID DEBIT CARD  PROGRAM  FOR
THE  PAYMENT  OF TAX REFUNDS, THE DEPARTMENT SHALL DESCRIBE TO TAXPAYERS
ALL OF THE FEATURES OF THE DEBIT CARD PROGRAM (E.G., WITHDRAWAL  AT  ANY
ATM  OR  POINT-OF-SALE  USE),  INCLUDING  ANY  FEE  OR FEES WHICH MAY BE
CHARGED TO THE TAXPAYER IN ACCESSING HIS OR HER TAX REFUND.
  S 3. This act shall take effect on the ninetieth day  after  it  shall
have become a law.