Bill > HB5653

This bill amends West Virginia Code §11-10-5d to explicitly protect certain internal documents from public disclosure, specifically including audit manuals, training materials, guidelines, thresholds, and procedures used by the Tax Commissioner. These documents, which are crucial for the internal operations and decision-making processes of the Tax Department, will now be considered confidential and cannot be revealed to the public, even as part of broader requests for tax return information. The bill clarifies that this confidentiality applies to materials used for both internal and external audits, risk assessment models, and other procedural documents related to tax enforcement and compliance. This change aims to safeguard the integrity of tax administration by preventing potential misuse or circumvention of tax laws that could arise from public access to these sensitive operational details.

Government Affairs

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5653&year=2026&sessiontype=RS&btype=bill