2004 Special Session I

Budget Amendments - HB5001 (Conference Report)

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Tax Policy Oversight (language only)

Item 21 #1c

Item 21 #1c

Legislative Department
Joint Legislative Audit and Review Commission

Page 14, line 14, after “process.”, insert:
“JLARC fiscal impact staff shall have direct access to tax data files maintained by the Department of Taxation for the purpose of providing on-going support of tax policy oversight conducted by the House Finance and Senate Finance Committees.  Information accessed by JLARC fiscal impact staff under the provisions of this item shall be deemed privileged and confidential and such lawful recipient thereof shall be subject to the penalties imposed by § 58.1-3, Code of Virginia, for any unauthorized use of such information.”

(This amendment provides the JLARC fiscal analysis staff with access to tax data files for the purpose of producing tax policy analysis for the House Finance, House Appropriations, and Senate Finance Committees. JLARC staff will be under the same legal prohibitions against disclosing individual tax records that apply to Department of Taxation staff.)