House Amendment 8574


PAG LIN

     1  1    Amend House File 2531 as follows:
     1  2 #1.  Page 38, after line 1 by inserting:
     1  3                          <DIVISION ___
     1  4           IDENTIFICATION OF WORKER MISCLASSIFICATION
     1  5    Sec. ___.  Section 421.17, Code 2009, is amended by
     1  6 adding the following new subsection:
     1  7    NEW SUBSECTION.  31.  If the director has reason
     1  8 to believe, as a result of an investigation or audit,
     1  9 that a taxpayer may have misclassified workers, then
     1 10 to assist the department of workforce development, the
     1 11 director is authorized to provide to the department
     1 12 of workforce development the following confidential
     1 13 information with respect to such a taxpayer:
     1 14    a.  Withholding and payroll tax information.
     1 15    b.  The taxpayer's identity, including taxpayer
     1 16 identification number and date of birth.
     1 17    c.  The results or most recent status of the audit
     1 18 or investigation.
     1 19    Sec. ___.  Section 422.20, subsection 3, paragraph
     1 20 a, Code 2009, is amended to read as follows:
     1 21    a.  Unless otherwise expressly permitted by section
     1 22 8A.504, section 96.11, subsection 6, section 421.17,
     1 23 subsections 22, 23, and 26, and 31, sections 252B.9,
     1 24 321.120, 421.19, 421.28, 422.72, and 452A.63, and
     1 25 this section, a tax return, return information,
     1 26 or investigative or audit information shall not be
     1 27 divulged to any person or entity, other than the
     1 28 taxpayer, the department, or internal revenue service
     1 29 for use in a matter unrelated to tax administration.
     1 30    Sec. ___.  Section 422.72, subsection 3, paragraph
     1 31 a, Code 2009, is amended to read as follows:
     1 32    a.  Unless otherwise expressly permitted by section
     1 33 8A.504, section 96.11, subsection 6, section 421.17,
     1 34 subsections 22, 23, and 26, and 31, sections 252B.9,
     1 35 321.120, 421.19, 421.28, 422.20, and 452A.63, and
     1 36 this section, a tax return, return information,
     1 37 or investigative or audit information shall not be
     1 38 divulged to any person or entity, other than the
     1 39 taxpayer, the department, or internal revenue service
     1 40 for use in a matter unrelated to tax administration.
     1 41    Sec. ___.  EFFECTIVE UPON ENACTMENT.  This division
     1 42 of this Act, being deemed of immediate importance,
     1 43 takes effect upon enactment.>
     1 44 #2.  By renumbering as necessary.


                                        
          TAYLOR of Linn
          HF2531.2699 (4) 83
          tm/jp

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