House Study Bill 277 HOUSE FILE BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON SHOMSHOR) Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act allowing the department of revenue to subpoena certain 2 customer records of individuals owing taxes, penalties, or 3 interest. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 2511HC 83 6 tw/mg:sc/8 PAG LIN 1 1 Section 1. Section 421.17, Code 2009, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 31. a. Notwithstanding any provisions of 1 4 law making such information confidential, to subpoena certain 1 5 records held by public utilities, cable or other television 1 6 companies, cellular telephone companies, and internet service 1 7 providers with respect to an individual who owes taxes, 1 8 penalties, or interest imposed by the state and administered 1 9 by the department. 1 10 b. The records the department may subpoena include but are 1 11 not limited to the name and address of the individual and the 1 12 name and address of the employer of the individual, as such 1 13 information appears in customer records, and the cellular 1 14 telephone number of the individual appearing in the customer 1 15 records of a cellular telephone company. 1 16 c. If the records are maintained in automated systems or 1 17 databases, the department shall be provided access to the 1 18 automated systems or databases. 1 19 d. The burden of showing reasonable cause to believe that 1 20 the documents or records sought by the subpoena are necessary 1 21 to assist the department under this subsection shall be upon 1 22 the director. 1 23 EXPLANATION 1 24 This bill allows the department of revenue to subpoena 1 25 certain records held by public utilities, cable or other 1 26 television companies, cellular telephone companies, and 1 27 internet service providers. The records that may be 1 28 subpoenaed pertain to individuals who owe taxes, penalties, or 1 29 interest to the department. 1 30 The records the department may subpoena include the name 1 31 and address of the individual and the name and address of the 1 32 individual's employer, as that information appears in customer 1 33 records, and the cellular telephone number of the individual 1 34 appearing in the customer records of a cellular telephone 1 35 company. 2 1 The director has the burden of showing reasonable cause to 2 2 subpoena the records. 2 3 LSB 2511HC 83 2 4 tw/mg:sc/8