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HOUSE DOCKET, NO. 5 FILED ON: 1/2/2025
HOUSE . . . . . . . . . . . . . . . No. 5
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act to improve oversight of state government.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 12 of chapter 11 of the General Laws, as appearing in the 2020
2Official Edition, is hereby amended by striking out, in each instance they appear, the words “,
3except tax returns”.
4 SECTION 2. Subsection (b) of section 21 of chapter 62C of the General Laws, as so
5appearing, is hereby amended by inserting after paragraph (31) the following paragraphs:-
6 (32) notwithstanding any special or general law to the contrary, including without
7limitation section 20 of this chapter, the state auditor’s access to tax returns and related tax
8records already in the possession of the department of revenue, but excluding information
9provided to the commonwealth by other federal and state tax agencies where such access is
10precluded by law or agreement, necessary for the audit of the department of revenue or the audit
11of any agencies or programs that use tax returns and related tax records to determine program
12eligibility including, but not limited to, audits of child support enforcement oversight, review of
13municipal tax receipts, and public benefits wage matching; provided, however, that the identity 2 of 2
14of any specific taxpayer, any audit workpapers or other work product associated with any
15specific taxpayer, and any tax return or related document filed by a specific taxpayer shall be
16deemed to be confidential information and not a public record, shall not be included in any
17published audit report, and shall be maintained as confidential information in accordance with
18government auditing standards issued by the Comptroller General of the United States; and
19provided, further, that any such audit shall be conducted for the sole purposes of evaluating the
20performance of the state agency or program, and not for the purpose of auditing any specific
21taxpayer.
22 (33) notwithstanding any special or general law to the contrary, including without
23limitation section 20 of this chapter, the state auditor’s access to tax returns and related tax
24records already in the possession of the department of revenue, but excluding information
25provided to the commonwealth by other federal and state tax agencies where such access is
26precluded by law or agreement, necessary for the audit of tax expenditures, as defined in section
271 of chapter 29; provided, however, that the identity of any specific taxpayer, any audit
28workpapers or other work product associated with any specific taxpayer, and any tax return or
29related document filed by a specific taxpayer shall be deemed to be confidential information and
30not a public record, shall not be included in any published audit report, and shall be maintained
31as confidential information in accordance with government auditing standards issued by the
32Comptroller General of the United States; and provided, further, that any such audit shall be
33conducted for the sole purposes of examining, evaluating and reporting on the administration,
34effectiveness and fiscal impact of tax expenditures, and not for the purpose of auditing any
35specific taxpayer.