§1001. Tax expenditure evaluation process details
1.
Information requests; confidentiality; reporting.
The following provisions apply to the performance of duties under section 999. These powers are in addition to the powers granted to the office and committee under this chapter.
A.
The office may request confidential information from the Department of Administrative and Financial Services, Maine Revenue Services or other state agencies as necessary to address the evaluation objectives and performance measures approved under section 999, subsection 1. The office shall request any confidential information in accordance with section 997, subsection 4. The office shall request that confidential tax information, other than beneficiary contact information, be made accessible to the office as de-identified tax data. If Maine Revenue Services is unable to provide such data, the office and representatives of Maine Revenue Services shall determine appropriate methods for the office to access the requested information.
[PL 2015, c. 344, §4 (NEW).]
B.
Upon request of the office and in accordance with section 997, subsection 4, the Department of Administrative and Financial Services, Maine Revenue Services or other state agencies shall provide confidential information to the office. The office shall maintain the confidentiality of the information provided, in accordance with section 997, subsections 3 and 4. This paragraph does not apply to federal tax information that is confidential under Title 36, section 191, subsection 3.
[PL 2015, c. 344, §4 (NEW).]
C.
The office, the committee or the policy committee may consult with governmental agencies, other entities and experts, including members of the Consensus Economic Forecasting Commission under Title 5, section 1710.
[PL 2015, c. 344, §4 (NEW).]
D.
The office may contract with other entities for the purpose of obtaining assistance in the review of tax expenditures. The office shall require a nondisclosure agreement as part of any contract entered into pursuant to this paragraph. The office may not disclose confidential taxpayer information to a contractor, except for:
(1)
Contact information for specific beneficiaries of tax expenditures for the purpose of conducting interviews, surveys or other data collection; and
(2)
Statistics classified so as to prevent the identification of specific taxpayers or the reports, returns or items of specific taxpayers.
The contractor shall retain physical control of any information obtained pursuant to this paragraph until the conclusion of the review for which the information was provided, after which the information must be immediately destroyed.
[PL 2015, c. 344, §4 (NEW).]
E.
The office may report confidential information obtained under this section to Legislators, legislative committees, state agencies and the public only in the form of statistics classified so as to prevent the identification of specific taxpayers or the reports, returns or items of specific taxpayers.
[PL 2015, c. 344, §4 (NEW).]
F.
Prior to the submission of a tax expenditure evaluation report under section 999, subsection 2, the office shall provide the State Tax Assessor an opportunity to review a draft of the report in accordance with the provisions of section 997, subsection 1. The State Tax Assessor may advise the office on compliance with paragraph E.
[PL 2015, c. 344, §4 (NEW).]
G.
For purposes of this section, the following terms have the following meanings:
[PL 2023, c. 417, §6 (AMD).]
(1)
"Beneficiary contact information" means the following information listed on a tax return or included in a tax return: the name, address, zip code, e-mail address and telephone number of the taxpayer, and of any related entity, officers, attorneys, personal representatives and other agents, tax preparers and shareholders of, partners of or members of the taxpayer or of a listed related entity.
(2)
"De-identified tax data" means tax returns and other confidential tax information that are redacted or otherwise modified or restricted by Maine Revenue Services so as to exclude the following:
(a)
Beneficiary contact information;
(b)
Identification numbers including federal or state employer identification numbers, social security numbers and registration numbers; and
(c)
Other information from which the State Tax Assessor determines that the identity of the taxpayer could reasonably be inferred.
[PL 2015, c. 344, §4 (NEW).]
2.
Legislation.
The committee may submit to the Legislature any legislation it considers necessary to improve the process or availability of data for the review of tax expenditures.
[PL 2015, c. 344, §4 (NEW).]
SECTION HISTORY
PL 2015, c. 344, §4 (NEW). PL 2023, c. 417, §6 (AMD).