SLS 18RS-488 ORIGINAL
2018 Regular Session
SENATE BILL NO. 177
BY SENATOR WALSWORTH
LEGISLATIVE AUDITOR. Authorizes the legislative auditor to obtain certain information
about employees with access to federal tax records of auditees. (8/1/18)
1 AN ACT
2 To enact R.S. 15:587.5(A)(7) and 24:513.1(E), relative to the legislative auditor; to
3 authorize the legislative auditor to have access to federal tax information relative to
4 auditees; to authorize the legislative auditor to perform criminal background checks
5 on the auditor's employees having access to federal tax information; and to provide
6 for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 15:587.5(A)(7) is hereby enacted to read as follows:
9 §587.5. Agencies with access to federal tax information; criminal history
10 information
11 A. For purposes of this Section, "agency" means any agency that has an
12 agreement with the Internal Revenue Service to access federal tax information or is
13 authorized by law to audit the records of these agencies. "Agency" shall include
14 all of the following:
15 * * *
16 (7) Louisiana Legislative Auditor, employees designated by legislative
17 auditor to have access to federal tax information in the records of auditees.
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 177
SLS 18RS-488 ORIGINAL
1 * * *
2 Section 2. R.S. 24:513.1(E) is hereby enacted to read as follows:
3 §513.1. Audit of accounts of Department of Revenue; confidentiality of information;
4 unauthorized disclosure; criminal history information; access to
5 federal tax information
6 * * *
7 E. The legislative auditor may perform criminal history records checks
8 of current and prospective employees, designated by the legislative auditor to
9 have access to federal tax information in the records of an auditee, in
10 accordance with the procedures provided in R.S. 15:587.5. Pursuant to this
11 authorization and to implement the requirements of R.S. 15:587.5, the
12 legislative auditor shall establish policies with regard to this matter.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 177 Original 2018 Regular Session Walsworth
Present law provides the exclusive list of agencies that may have an agreement with the
Internal Revenue Service to access federal tax information.
Proposed law adds the legislative auditor to the agencies that can access federal tax
information for purposes of performing audits.
Present law authorizes the legislative auditor to have access to the tax records of the
Department of Revenue for purposes of auditing the Department of Revenue.
Proposed law authorizes the legislative auditor to have access to federal tax information
when performing criminal background checks on the auditor's employees.
Effective August 1, 2018.
(Adds R.S. 15:587.5(A)(7) and R.S. 24:513.1(E))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.