Senate Study Bill 1101 - IntroducedA Bill ForAn Act 1concerning jurors, relating to access to certain
2department of revenue taxpayer information for jury list
3compilation and juror information confidentiality, and
4including effective date provisions.
5BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1   Section 1.  Section 422.20, subsection 3, paragraph a, Code
22021, is amended to read as follows:
   3a.  Unless otherwise expressly permitted by section 8A.504,
4section 8G.4, section 11.41, section 96.11, subsection 6,
5section 421.17, subsections 22, 23, and 26, section 421.17,
6subsection 27, paragraph “k”, section 421.17, subsection 31,
7section 252B.9, section 321.40, subsection 6, sections 321.120,
8421.19, 421.28, 421.59,422.72, and 452A.63, and 607A.22, this
9section, or another provision of law, a tax return, return
10information, or investigative or audit information shall not
11be divulged to any person or entity, other than the taxpayer,
12the department, or internal revenue service for use in a matter
13unrelated to tax administration.
14   Sec. 2.  Section 422.72, subsection 1, paragraph c, Code
152021, is amended to read as follows:
   16c.  (1)  The Except as explicitly provided in this section,
17the
department shall not authorize the examination of tax
18information by officers and employees of this state, another
19state, or of the United States if the officers or employees
20would otherwise be required to obtain a judicial order to
21examine the information if it were to be obtained from another
22source, and if the purpose of the examination is other than for
23tax administration. However, the
   24(2)   Thedirector may provide sample individual income
25tax information to be used for statistical purposes to the
26legislative services agency. The information shall not
27include the name or mailing address of the taxpayer or the
28taxpayer’s social security number. Any information contained
29in an individual income tax return which is provided by the
30director shall only be used as a part of a database which
31contains similar information from a number of returns. The
32legislative services agency shall not have access to the income
33tax returns of individuals. Each request for individual income
34tax information shall contain a statement by the director of
35the legislative services agency that the individual income tax
-1-1information received by the legislative services agency shall
2be used solely for statistical purposes.
   3(3)  The director may provide tax information to the state
4court administrator to be used to prepare grand and petit
5master jury lists. Tax information provided shall be limited
6to the name, date of birth, last four digits of the social
7security number, and address of the taxpayer and spouse.
8The information provided shall not include the financial
9information of the taxpayer. Each request for tax information
10shall contain a statement by the state court administrator that
11the tax information received by the judicial branch shall be
12used solely to prepare grand and petit master jury lists. This
13subsection does not prevent the department from authorizing the
14examination of state returns and state information under the
15provisions of section 607A.22.
   16(4)  This subsection does not prevent the department
17from authorizing the examination of state returns and state
18information under the provisions of section 252B.9.
   19(5)  This subsection prevails over any general law of this
20state relating to public records.
21   Sec. 3.  Section 422.72, subsection 3, paragraph a, Code
222021, is amended to read as follows:
   23a.  Unless otherwise expressly permitted by section 8A.504,
24section 8G.4, section 11.41, section 96.11, subsection 6,
25section 421.17, subsections 22, 23, and 26, section 421.17,
26subsection 27, paragraph “k”, section 421.17, subsection 31,
27section 252B.9, section 321.40, subsection 6, sections 321.120,
28421.19, 421.28, 422.20, and 452A.63, and 607A.22, this section,
29or another provision of law, a tax return, return information,
30or investigative or audit information shall not be divulged to
31any person or entity, other than the taxpayer, the department,
32or internal revenue service for use in a matter unrelated to
33tax administration.
34   Sec. 4.  Section 607A.22, Code 2021, is amended by adding the
35following new subsection:
-2-1   NEW SUBSECTION.  1A.  The state court administrator may use
2taxpayer information provided by the department of revenue as
3permitted by section 422.72, subsection 1, paragraph “c”, when
4preparing grand and petit master jury lists.
5   Sec. 5.  NEW SECTION.  607A.48  Public access to juror
6information.
   7Public access to juror and prospective juror information
8shall be limited. Information on the year of birth and address
9information identifying the city and zip code of prospective
10jurors shall be available to the public. However, more
11specific address information, phone numbers, and the date and
12month of birth of prospective jurors are confidential and not
13subject to disclosure without an order of the court.
14   Sec. 6.  EFFECTIVE DATE.  This Act takes effect January 1,
152023.
16EXPLANATION
17The inclusion of this explanation does not constitute agreement with
18the explanation’s substance by the members of the general assembly.
   19This bill relates to jurors. Specifically, the bill
20authorizes the department of revenue to share certain
21confidential taxpayer personal identification information with
22the judicial branch for the purpose of compiling jury lists
23and restricts public release of addresses and dates of birth
24of prospective jurors.
   25Code section 422.72, concerning the confidentiality of tax
26information, is amended. The bill authorizes the director of
27the department of revenue to provide certain tax information
28to the state court administrator to be used to prepare grand
29and petit master jury lists. The bill provides that tax
30information provided are the name, date of birth, last four
31digits of the social security number, and address of the
32taxpayer and spouse. The bill provides that the information
33provided shall not include the financial information of the
34taxpayer.
   35Code section 607A.22, concerning source lists for preparing
-3-1grand and petit master jury lists, is amended to authorize the
2state court administrator to use taxpayer information provided
3by the department of revenue for this purpose. Code sections
4422.20 and 422.72, relating to the release of certain taxpayer
5information by the department of revenue, are amended to
6authorize the release of information for purposes of allowing
7the state court administrator to use the department of revenue
8income taxpayer list.
   9New Code section 607A.48 provides that prospective juror
10year of birth and city and zip code address information
11are available to the public but that more specific address
12information, phone numbers, and date and month of birth are
13confidential and are not subject to disclosure without an order
14of the court.
   15The bill takes effect January 1, 2023.
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