NY S02013

Amends New York City administrative code to authorize the Independent Budget Office (IBO) and designated tax expenditure evaluators to inspect taxpayer reports and returns for tax expenditure evaluation purposes.

Modifies confidentiality provisions in three tax code sections (11-538, 11-688, and 11-1116) to create an exception allowing IBO access to tax data that was previously restricted.

Permits inspection of income tax reports, corporate tax returns, and business returns by the IBO or evaluation entities specifically for conducting tax expenditure evaluations authorized under section 11-2901.

Maintains existing confidentiality protections and restrictions on divulging taxpayer information except for the new IBO evaluation exception.

Takes effect immediately upon enactment.