An Act To Require Background Investigations for Certain Individuals To Receive Federal Tax Information in Accordance with Federal Standards
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the Department of Labor is currently under a security compliance audit by the United States Internal Revenue Service; and
Whereas, loss of access to federal tax information by the department could cause irreparable damage to the enforcement efforts of the department; and
Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Sec. 1. 25 MRSA §1542-A, sub-§1, ¶U is enacted to read:
Sec. 2. 25 MRSA §1542-A, sub-§3, ¶T is enacted to read:
Sec. 3. 25 MRSA §1542-A, sub-§4-A is enacted to read:
Sec. 4. 26 MRSA §1085 is enacted to read:
§ 1085. Access to federal tax information; background investigation requirements
(1) An applicant for employment with the bureau who will have access to federal tax information as part of that employment;
(2) A contractor for the bureau who provides or is assigned to provide services to the bureau under an identified contract. For the purposes of this subparagraph, "identified contract" means a contract that the Director of Unemployment Compensation determines involves access, or the substantial possibility of access, to the bureau's information technology systems that contain federal tax information;
(3) An employee of the bureau who has or will be given access to federal tax information as part of that employee's employment with the bureau and has not undergone a federal background investigation within the past 10 years; or
(4) An employee or contractor of another state agency, if the bureau determines the duties of that employee or contractor involve access or the substantial possibility of access through the bureau to federal tax information obtained from the United States Internal Revenue Service or the Department of Administrative and Financial Services, Bureau of Revenue Services.
The following applies to an affected person who has a disqualifying offense:
Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.
This bill implements background investigations for certain individuals with a business need to receive federal tax information, in order to meet United States Internal Revenue Service standards.