HSB 77 (LSB 1371XD (3) 89)

SENATE/HOUSE FILE _____

BY  (PROPOSED JUDICIAL BRANCH BILL)

A BILL FOR

An Act concerning jurors, relating to access to certain department of revenue taxpayer information for jury list compilation and juror information confidentiality, and including effective date provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 422.20, subsection 3, paragraph a, Code 2021, is amended to read as follows:
   a.  Unless otherwise expressly permitted by section 8A.504, section 8G.4, section 11.41, section 96.11, subsection 6, section 421.17, subsections 22, 23, and 26, section 421.17, subsection 27, paragraph “k”, section 421.17, subsection 31, section 252B.9, section 321.40, subsection 6, sections 321.120, 421.19, 421.28, 421.59, 422.72, and 452A.63, and 607A.22, this section, or another provision of law, a tax return, return information, or investigative or audit information shall not be divulged to any person or entity, other than the taxpayer, the department, or internal revenue service for use in a matter unrelated to tax administration.
    Sec. 2.  Section 422.72, subsection 1, paragraph c, Code 2021, is amended to read as follows:
   c.  (1)  The Except as explicitly provided in this section, the department shall not authorize the examination of tax information by officers and employees of this state, another state, or of the United States if the officers or employees would otherwise be required to obtain a judicial order to examine the information if it were to be obtained from another source, and if the purpose of the examination is other than for tax administration. However, the
   (2)  The director may provide sample individual income tax information to be used for statistical purposes to the legislative services agency. The information shall not include the name or mailing address of the taxpayer or the taxpayer’s social security number. Any information contained in an individual income tax return which is provided by the director shall only be used as a part of a database which contains similar information from a number of returns. The legislative services agency shall not have access to the income tax returns of individuals. Each request for individual income tax information shall contain a statement by the director of the legislative services agency that the individual income tax information received by the legislative services agency shall be used solely for statistical purposes.
   (3)  The director may provide tax information to the state court administrator to be used to prepare grand and petit master jury lists. Tax information provided shall be limited to the name, date of birth, last four digits of the social security number, and address of the taxpayer and spouse. The information provided shall not include the financial information of the taxpayer. Each request for tax information shall contain a statement by the state court administrator that the tax information received by the judicial branch shall be used solely to prepare grand and petit master jury lists. This subsection does not prevent the department from authorizing the examination of state returns and state information under the provisions of section 607A.22.
   (4)  This subsection does not prevent the department from authorizing the examination of state returns and state information under the provisions of section 252B.9.
   (5)  This subsection prevails over any general law of this state relating to public records.
    Sec. 3.  Section 422.72, subsection 3, paragraph a, Code 2021, is amended to read as follows:
   a.  Unless otherwise expressly permitted by section 8A.504, section 8G.4, section 11.41, section 96.11, subsection 6, section 421.17, subsections 22, 23, and 26, section 421.17, subsection 27, paragraph “k”, section 421.17, subsection 31, section 252B.9, section 321.40, subsection 6, sections 321.120, 421.19, 421.28, 422.20, and 452A.63, and 607A.22, this section, or another provision of law, a tax return, return information, or investigative or audit information shall not be divulged to any person or entity, other than the taxpayer, the department, or internal revenue service for use in a matter unrelated to tax administration.
    Sec. 4.  Section 607A.22, Code 2021, is amended by adding the following new subsection:
   NEW SUBSECTION.  1A.  The state court administrator may use taxpayer information provided by the department of revenue as permitted by section 422.72, subsection 1, paragraph “c”, when preparing grand and petit master jury lists.
    Sec. 5.  NEW SECTION.  607A.48  Public access to juror information.
   Public access to juror and prospective juror information shall be limited. Information on the year of birth and address information identifying the city and zip code of prospective jurors shall be available to the public. However, more specific address information, phone numbers, and the date and month of birth of prospective jurors are confidential and not subject to disclosure without an order of the court.
    Sec. 6.  EFFECTIVE DATE.  This Act takes effect January 1, 2023.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill relates to jurors. Specifically, the bill authorizes the department of revenue to share certain confidential taxpayer personal identification information with the judicial branch for the purpose of compiling jury lists and restricts public release of addresses and dates of birth of prospective jurors.
   Code section 422.72, concerning the confidentiality of tax information, is amended. The bill authorizes the director of the department of revenue to provide certain tax information to the state court administrator to be used to prepare grand and petit master jury lists. The bill provides that tax information provided are the name, date of birth, last four digits of the social security number, and address of the taxpayer and spouse. The bill provides that the information provided shall not include the financial information of the taxpayer. 
   Code section 607A.22, concerning source lists for preparing grand and petit master jury lists, is amended to authorize the state court administrator to use taxpayer information provided by the department of revenue for this purpose. Code sections 422.20 and 422.72, relating to the release of certain taxpayer information by the department of revenue, are amended to authorize the release of information for purposes of allowing the state court administrator to use the department of revenue income taxpayer list.
   New Code section 607A.48 provides that prospective juror year of birth and city and zip code address information are available to the public but that more specific address information, phone numbers, and date and month of birth are confidential and are not subject to disclosure without an order of the court.
   The bill takes effect January 1, 2023.