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,and26, 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,and26, 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 -1-