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Text: SSB00197                          Text: SSB00199
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Senate Study Bill 198

Bill Text

PAG LIN
  1  1    Section 1.  Section 2.52, unnumbered paragraph 2, Code
  1  2 1997, is amended to read as follows:
  1  3    If the information sought by the legislative fiscal bureau
  1  4 is required by law to be kept confidential, the bureau shall
  1  5 have access to the information, but shall maintain the
  1  6 confidentiality of the information and is subject to the same
  1  7 penalties as the lawful custodian of the information for
  1  8 dissemination of the information.  However, the legislative
  1  9 fiscal bureau shall not have access to tax return information
  1 10 except for individual income tax returns and sample data as
  1 11 provided in section 422.72, subsection 1.
  1 12    Sec. 2.  Section 422.72, subsection 1, unnumbered paragraph
  1 13 2, Code 1997, is amended to read as follows:
  1 14    The department shall not authorize the examination of tax
  1 15 information by officers and employees of this state, another
  1 16 state, or of the United States if the officers or employees
  1 17 would otherwise be required to obtain a judicial order to
  1 18 examine the information if it were to be obtained from another
  1 19 source, and if the purpose of the examination is other than
  1 20 for tax administration.  However, the director may provide
  1 21 sample individual income tax returns and return information to
  1 22 be used for statistical purposes to the legislative fiscal
  1 23 bureau.  The information shall not include the name or mailing
  1 24 address of the taxpayer, or the taxpayer's social security
  1 25 number, or other identifying information.  Any information
  1 26 contained in an individual income tax return which is provided
  1 27 by the director shall only be used as a part of a data base
  1 28 which contains similar information from a number of returns.
  1 29 The legislative fiscal bureau shall not have access to the
  1 30 income tax returns of individuals.  Each request for
  1 31 individual income tax returns and return information shall
  1 32 contain a statement by the director of the legislative fiscal
  1 33 bureau that the individual income tax returns and return
  1 34 information received by the bureau shall be used solely for
  1 35 statistical purposes.  This subsection does not prevent the
  2  1 department from authorizing the examination of state returns
  2  2 and state information under the provisions of section 252B.9.
  2  3 This subsection prevails over any general law of this state
  2  4 relating to public records.  
  2  5                           EXPLANATION
  2  6    This bill authorizes the director of revenue and finance to
  2  7 provide individual income tax returns to the legislative
  2  8 fiscal bureau for statistical purposes if identifying
  2  9 information is not included.  Currently, the director is
  2 10 authorized to provide the fiscal bureau with information
  2 11 obtained from the returns.  
  2 12 LSB 2306XC 77
  2 13 sc/jw/5
     
Text: SSB00197                          Text: SSB00199
Text: SSB00100 - SSB00199               Text: SSB Index
Bills and Amendments: General Index     Bill History: General Index
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