NY S00509

Allows the Independent Budget Office of New York City to inspect tax reports and returns for purposes of conducting tax expenditure evaluations authorized by section 11-2901.

Permits an entity designated as the evaluator under section 11-2901 to inspect tax reports and returns for tax expenditure evaluation purposes.

Amends three sections of the administrative code (11-538, 11-688, and 11-1116) to add exceptions to confidentiality restrictions on tax data disclosure.

Maintains existing confidentiality protections for tax information while creating a limited exception for the Independent Budget Office and designated evaluators to access taxpayer data.

Takes effect immediately upon enactment.