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Bill H.5
SECTION 1. Section 12 of chapter 11 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in each instance they appear, the words “, except tax returns”.
SECTION 2. Subsection (b) of section 21 of chapter 62C of the General Laws, as so appearing, is hereby amended by inserting after paragraph (31) the following paragraphs:-
(32) notwithstanding any special or general law to the contrary, including without limitation section 20 of this chapter, the state auditor’s access to tax returns and related tax records already in the possession of the department of revenue, but excluding information provided to the commonwealth by other federal and state tax agencies where such access is precluded by law or agreement, necessary for the audit of the department of revenue or the audit of any agencies or programs that use tax returns and related tax records to determine program eligibility including, but not limited to, audits of child support enforcement oversight, review of municipal tax receipts, and public benefits wage matching; provided, however, that the identity of any specific taxpayer, any audit workpapers or other work product associated with any specific taxpayer, and any tax return or related document filed by a specific taxpayer shall be deemed to be confidential information and not a public record, shall not be included in any published audit report, and shall be maintained as confidential information in accordance with government auditing standards issued by the Comptroller General of the United States; and provided, further, that any such audit shall be conducted for the sole purposes of evaluating the performance of the state agency or program, and not for the purpose of auditing any specific taxpayer.
(33) notwithstanding any special or general law to the contrary, including without limitation section 20 of this chapter, the state auditor’s access to tax returns and related tax records already in the possession of the department of revenue, but excluding information provided to the commonwealth by other federal and state tax agencies where such access is precluded by law or agreement, necessary for the audit of tax expenditures, as defined in section 1 of chapter 29; provided, however, that the identity of any specific taxpayer, any audit workpapers or other work product associated with any specific taxpayer, and any tax return or related document filed by a specific taxpayer shall be deemed to be confidential information and not a public record, shall not be included in any published audit report, and shall be maintained as confidential information in accordance with government auditing standards issued by the Comptroller General of the United States; and provided, further, that any such audit shall be conducted for the sole purposes of examining, evaluating and reporting on the administration, effectiveness and fiscal impact of tax expenditures, and not for the purpose of auditing any specific taxpayer.
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