House File 455 - Introduced
HOUSE FILE 455
BY COMMITTEE ON JUDICIARY
(SUCCESSOR TO HSB 77)
A BILL FOR
1 An Act concerning jurors, relating to access to certain
2 department of revenue taxpayer information for jury list
3 compilation and juror information confidentiality, and
4 including effective date provisions.
5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
TLSB 1371HV (1) 89
cm/jh
H.F. 455
1 Section 1. Section 422.20, subsection 3, paragraph a, Code
2 2021, is amended to read as follows:
3 a. Unless otherwise expressly permitted by section 8A.504,
4 section 8G.4, section 11.41, section 96.11, subsection 6,
5 section 421.17, subsections 22, 23, and 26, section 421.17,
6 subsection 27, paragraph “k”, section 421.17, subsection 31,
7 section 252B.9, section 321.40, subsection 6, sections 321.120,
8 421.19, 421.28, 421.59, 422.72, and 452A.63, and 607A.22, this
9 section, or another provision of law, a tax return, return
10 information, or investigative or audit information shall not
11 be divulged to any person or entity, other than the taxpayer,
12 the department, or internal revenue service for use in a matter
13 unrelated to tax administration.
14 Sec. 2. Section 422.72, subsection 1, paragraph c, Code
15 2021, is amended to read as follows:
16 c. (1) The Except as explicitly provided in this section,
17 the department shall not authorize the examination of tax
18 information by officers and employees of this state, another
19 state, or of the United States if the officers or employees
20 would otherwise be required to obtain a judicial order to
21 examine the information if it were to be obtained from another
22 source, and if the purpose of the examination is other than for
23 tax administration. However, the
24 (2) The director may provide sample individual income
25 tax information to be used for statistical purposes to the
26 legislative services agency. The information shall not
27 include the name or mailing address of the taxpayer or the
28 taxpayer’s social security number. Any information contained
29 in an individual income tax return which is provided by the
30 director shall only be used as a part of a database which
31 contains similar information from a number of returns. The
32 legislative services agency shall not have access to the income
33 tax returns of individuals. Each request for individual income
34 tax information shall contain a statement by the director of
35 the legislative services agency that the individual income tax
LSB 1371HV (1) 89
-1- cm/jh 1/4
H.F. 455
1 information received by the legislative services agency shall
2 be used solely for statistical purposes.
3 (3) The director may provide tax information to the state
4 court administrator to be used to prepare grand and petit
5 master jury lists. Tax information provided shall be limited
6 to the name, date of birth, last four digits of the social
7 security number, and address of the taxpayer and spouse.
8 The information provided shall not include the financial
9 information of the taxpayer. Each request for tax information
10 shall contain a statement by the state court administrator that
11 the tax information received by the judicial branch shall be
12 used solely to prepare grand and petit master jury lists. This
13 subsection does not prevent the department from authorizing the
14 examination of state returns and state information under the
15 provisions of section 607A.22.
16 (4) This subsection does not prevent the department
17 from authorizing the examination of state returns and state
18 information under the provisions of section 252B.9.
19 (5) This subsection prevails over any general law of this
20 state relating to public records.
21 Sec. 3. Section 422.72, subsection 3, paragraph a, Code
22 2021, is amended to read as follows:
23 a. Unless otherwise expressly permitted by section 8A.504,
24 section 8G.4, section 11.41, section 96.11, subsection 6,
25 section 421.17, subsections 22, 23, and 26, section 421.17,
26 subsection 27, paragraph “k”, section 421.17, subsection 31,
27 section 252B.9, section 321.40, subsection 6, sections 321.120,
28 421.19, 421.28, 422.20, and 452A.63, and 607A.22, this section,
29 or another provision of law, a tax return, return information,
30 or investigative or audit information shall not be divulged to
31 any person or entity, other than the taxpayer, the department,
32 or internal revenue service for use in a matter unrelated to
33 tax administration.
34 Sec. 4. Section 607A.22, Code 2021, is amended by adding the
35 following new subsection:
LSB 1371HV (1) 89
-2- cm/jh 2/4
H.F. 455
1 NEW SUBSECTION. 1A. The state court administrator may use
2 taxpayer information provided by the department of revenue as
3 permitted by section 422.72, subsection 1, paragraph “c”, when
4 preparing grand and petit master jury lists.
5 Sec. 5. NEW SECTION. 607A.48 Public access to juror
6 information.
7 Public access to juror and prospective juror information
8 shall be limited. Information on the year of birth and address
9 information identifying the city and zip code of prospective
10 jurors shall be available to the public. However, more
11 specific address information, phone numbers, and the date and
12 month of birth of prospective jurors are confidential and not
13 subject to disclosure without an order of the court.
14 Sec. 6. EFFECTIVE DATE. This Act takes effect January 1,
15 2023.
16 EXPLANATION
17 The inclusion of this explanation does not constitute agreement with
18 the explanation’s substance by the members of the general assembly.
19 This bill relates to jurors. Specifically, the bill
20 authorizes the department of revenue to share certain
21 confidential taxpayer personal identification information with
22 the judicial branch for the purpose of compiling jury lists
23 and restricts public release of addresses and dates of birth
24 of prospective jurors.
25 Code section 422.72, concerning the confidentiality of tax
26 information, is amended. The bill authorizes the director of
27 the department of revenue to provide certain tax information
28 to the state court administrator to be used to prepare grand
29 and petit master jury lists. The bill provides that tax
30 information provided are the name, date of birth, last four
31 digits of the social security number, and address of the
32 taxpayer and spouse. The bill provides that the information
33 provided shall not include the financial information of the
34 taxpayer.
35 Code section 607A.22, concerning source lists for preparing
LSB 1371HV (1) 89
-3- cm/jh 3/4
H.F. 455
1 grand and petit master jury lists, is amended to authorize the
2 state court administrator to use taxpayer information provided
3 by the department of revenue for this purpose. Code sections
4 422.20 and 422.72, relating to the release of certain taxpayer
5 information by the department of revenue, are amended to
6 authorize the release of information for purposes of allowing
7 the state court administrator to use the department of revenue
8 income taxpayer list.
9 New Code section 607A.48 provides that prospective juror
10 year of birth and city and zip code address information
11 are available to the public but that more specific address
12 information, phone numbers, and date and month of birth are
13 confidential and are not subject to disclosure without an order
14 of the court.
15 The bill takes effect January 1, 2023.
LSB 1371HV (1) 89
-4- cm/jh 4/4
Statutes affected: Introduced: 422.20, 8A.504, 422.72, 607A.22