The bill introduced by Delegate Hall seeks to amend the Code of West Virginia, specifically section 11-10-5d, to enhance the confidentiality of tax returns and related information. It prohibits the disclosure of sensitive materials such as audit manuals, training materials, and guidelines related to tax administration, ensuring these documents remain confidential under all circumstances. The bill also defines key terms related to tax administration and establishes penalties for unlawful disclosure by state or local officials. Additionally, it clarifies the conditions under which tax return information may be disclosed, particularly for criminal investigations and to individuals with a material interest in the information, while allowing the Tax Commissioner to share certain information with local government entities for tax administration purposes.

Moreover, the bill amends existing laws regarding the disclosure of tax return information for child support enforcement and jury selection. It permits the Tax Commissioner to disclose state return information to the child support enforcement division for individuals with child support obligations, including sensitive details like Social Security numbers and income amounts, but restricts this to necessary situations for 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. A new provision states that the amendments enacted in 2026 will take effect upon passage, reinforcing the confidentiality of internal audit materials and procedures.

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