The bill amends the Code of West Virginia, specifically section 11-10-5d, to enhance the confidentiality and protection of tax returns and related information. It establishes that it is unlawful for any state or local government officer, employee, or agent to disclose tax returns or personal information about individuals or businesses, except in specific circumstances such as official investigations or court proceedings. The bill clarifies definitions related to tax administration and outlines penalties for unlawful disclosure, which may include fines and imprisonment. Additionally, it introduces provisions that prohibit the disclosure of certain internal documents and procedures, such as audit manuals and training materials, while allowing limited disclosures to designated individuals and federal or state agencies involved in criminal investigations.

Furthermore, the bill amends existing law to facilitate the disclosure of tax return information for child support enforcement and jury selection. It permits the Tax Commissioner to share state return information with the child support enforcement division, including sensitive details like Social Security numbers and income amounts, strictly for the purpose of collecting obligations. The bill also requires the Tax Commissioner to provide a list of names and addresses of individuals who filed state personal income tax returns to circuit courts for jury selection, with the stipulation that this list must be destroyed after use. These amendments are set to take effect upon passage in 2026.

Statutes affected:
Introduced Version: 11-10-5d
Engrossed Version: 11-10-5d
Enrolled Version: 11-10-5d