NY S02024

Grants the New York City Independent Budget Office (IBO) access to inspect tax reports and returns that are normally confidential under city law

Allows the designated evaluator under section 11-2901 (tax expenditure evaluation) to also access confidential taxpayer information for evaluation purposes

Amends confidentiality provisions in three sections of the NYC Administrative Code covering different tax types (sections 11-538, 11-688, and 11-1116)

Requires New York City to appropriate additional funding to the IBO equal to at least 1% of the Office of Management and Budget's annual appropriations to carry out these new duties

Updates gendered language ("his or her") to gender-neutral terms ("the taxpayer's") in the amended sections