DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 72 Engrossed 2019 Regular Session Bacala
Abstract: Authorizes the legislative auditor to access and the Dept. of Revenue to share individual
and corporation income and franchise tax return data for the limited purposes of ensuring
accuracy of eligibility determinations for state-administered programs, detecting and
preventing fraud in state-administered programs, and verifying compliance with all
applicable program requirements
Present law (R.S. 24:513) provides for the powers and duties of the legislative auditor.
Proposed law further authorizes the legislative auditor to access individual and corporation income
and franchise tax return data for the limited purposes of ensuring accuracy of eligibility
determinations for state-operated or state-administered programs, detecting and preventing fraud in
state-operated or state-administered programs, and verifying compliance with all applicable program
requirements. Proposed law limits the access granted to the legislative auditor in proposed law to
the disclosure of taxpayer identification and income information necessary to verify state-operated
or state-administered program eligibility.
Proposed law defines a state-operated or state-administered program as any assistance, benefit,
credit, or incentive operated, administered, issued, or granted by the state which is based upon or
partially based upon an income or asset test.
Present law, R.S. 47:1508(A), provides that the records and files of the secretary of the La. Dept. of
Revenue are confidential and privileged, and that no person shall divulge or disclose any information
obtained from such records and files except as authorized by present law.
Present law provides several authorizations and qualifications for various purposes.
Proposed law further authorizes the secretary of the La. Dept. of Revenue to disclose individual
income and corporation income and franchise tax return data to the legislative auditor for the limited
purposes set out in proposed law.
Proposed law authorizes the secretary of the La. Dept. of Revenue to enter into an agreement to
facilitate sharing of data with the legislative auditor for the purposes set forth in proposed law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 24:513(P) and R.S. 47:1508(B)(43)) Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Limit the access granted to the legislative auditor pursuant to proposed law to the
disclosure of taxpayer identification and income information necessary to verify state-
administered program eligibility.