HB 5653
To confirm the confidentiality of internal audit and other manuals, training materials, guidelines, thresholds, and procedures.
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill aims to protect the confidentiality of sensitive documents and procedures used by the West Virginia Tax Commissioner’s office. Specifically, it prohibits the disclosure of internal audit manuals, training materials, guidelines, thresholds, and procedures, with limited exceptions for official investigations and court proceedings. The bill also clarifies definitions related to these disclosures and outlines specific circumstances where information may be released, such as for child support enforcement or reciprocal exchange agreements with other jurisdictions.
Key provisions
- Prohibits the disclosure of internal audit manuals, training materials, guidelines, thresholds, and procedures.
- Allows disclosure of information during official investigations by the Tax Commissioner or in court proceedings.
- Defines key terms related to disclosure, including ‘return information’ and ‘background file document.’
- Establishes procedures for reciprocal exchange of information with other states and municipalities.
- Outlines specific circumstances where information can be released, such as for child support enforcement.
- Provides a process for releasing administrative decisions to the public, omitting identifying details.
- Details conditions under which information can be shared with local governments (counties and municipalities) for tax administration purposes.
- Specifies conditions under which information can be disclosed to federal agencies for criminal investigations.
Who is affected
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