Existing state law requires the Department of Health and Human Services, through the Division of Welfare and Supportive Services of the Department, to administer certain programs of public assistance. (NRS 232.320, 422A.338) Under existing federal law, any officer or employee of any State who is authorized by federal law to obtain information from federal tax returns for the purpose of administering provisions of state or federal law is prohibited from disclosing any information obtained from those returns. (26 U.S.C. § 6103) As a condition of receiving such information, federal law requires state officers and employees to comply with certain safeguards prescribed by the United States Secretary of the Treasury to ensure the confidentiality of the federal tax returns and the information contained in those returns. (26 U.S.C. § 6103(p)(4)) Publication 1075 of the United States Internal Revenue Service: (1) establishes the “Tax Information Security Guidelines for Federal, State and Local Agencies” to provide guidance to federal, state and local agencies to ensure that the policies, practices, controls and safeguards of those agencies adequately protect the confidentiality of federal taxpayer information; and (2) includes in those Guidelines requirements related to conducting background investigations of employees and contractors of an agency that have access to federal taxpayer information.
Assembly Bill No. 530 of the 2019 Session of the Nevada Legislature requires: (1) the Department of Taxation to conduct a background investigation of each employee or contractor of the Department upon initial employment or contract and at least once every 5 years thereafter; and (2) such employees and contractors to submit to the Department proof of citizenship or eligibility to legally work in the United States and two complete sets of fingerprints for the purposes of the background investigation. (NRS 360.142) Sections 1 and 1.5 of this bill enact identical provisions governing employees and contractors of the Division of Welfare and Supportive Services of the Department of Health and Human Services and the Department of Employment, Training and Rehabilitation. Section 1.8 of this bill applies certain definitions to section 1.5. Sections 2 and 2.5 of this bill require: (1) current employees of the Division of Welfare and Supportive Services or the Department of Employment, Training and Rehabilitation to submit information to the Division or the Department, as applicable, for such background investigations by January 1, 2026; and (2) current contractors of the Division or Department to submit information to the Division or Department, as applicable, for such a background investigation when the contract is being renewed.
Statutes affected: Reprint 1: 232.900
As Enrolled: 232.900