Page 1,
strike lines 6 through 13
Renumber
to conform
Line 16,
strike the comma
Between
lines 21 and 22, insert:
"4. "LOW-INCOME STUDENT" MEANS A CHILD WHO IS OR
WAS A WARD OF THE JUVENILE COURT PURSUANT TO PARAGRAPH 7, SUBDIVISION (a), item (viii) or (ix) OF
THIS SECTION OR A CHILD WHO IS A DEPENDENT OF A FAMILY WHOSE federal ADJUSTED
GROSS INCOME as reflected on the last state income tax return that was required
to be filed DOES NOT EXCEED TWO HUNDRED FIFTY PERCENT OF THE FEDERAL POVERTY
GUIDELINES for that same year."
Renumber
to conform
Line 38,
strike the second "or" insert ".
(v) A
child"
Renumber to
conform
Line 40,
after "school" insert "or school district"
Page 2, line
12, strike the second "the" insert "AN"
Line 13,
strike "program" insert "ACCOUNT"
Line
32, strike "(vi) insert "(vii)"
Page 3, line
3, after the period insert "The department may request a
local education agency to provide documentation or confirmation of the student
attendance required by this item, and the school shall comply with the
department's request within ten days."
Line 4,
strike "the" insert "AN"
Line 5,
strike "program"
Page 3, line
23, after the period insert "For the purposes of this item,
a child is eligible to enroll in a kindergarten program if the child is at
least four but under seven years of age."
Line 39,
after "science" insert a period strike remainder of line
Strike
lines 40 and 41
Page 4, line
5, strike "in" insert "DURING";
after "same" strike remainder of line
Strike line
6, insert "TIME THE QUALIFIED student IS ACTIVELY ENROLLED
IN AN EMPOWERMENT SCHOLARSHIP ACCOUNT. THE DEPARTMENT MAY request the
QUALIFIED SCHOOL TO PROVIDE CONFIRMATION THAT the qualified STUDENT IS IN
COMPLIANCE WITH THIS PARAGRAPH."
Line 32,
after "admission" insert "OR ANY EXAMINATION
PURSUANT TO PARAGRAPH 7 OF THIS SUBSECTION"
Strike lines
33 through 37
Reletter
to conform
Page 5,
strike lines 1 through 33
Line 43,
after "WHO" insert "PAYS
TUITION AS A FULL-TIME STUDENT AT A QUALIFIED SCHOOL AND WHO"
Line 45,
after the second "EXAMINATION" insert "THAT ASSESSES READING AND MATHEMATICS, THE STATEWIDE ASSESSMENT
PURSUANT TO SECTION 15-741"
Page 6, line
1, after the period insert "A qualified student may meet
the requirements of this paragraph by taking an examination that is chosen and
administered by a qualified school, or a parent may choose a separate
examination pursuant to this paragraph that is administered outside of the
qualified school."
Line
7, after "WHO" insert "IS"
Line
13, after "department" insert "of education"
Line
14, after "district" insert "OR CHARTER
SCHOOL"
Line
16, after "department" insert "of education"
Line 21,
strike "if that student were attending a charter school" insert
"based on whether the student was previously attending
either a charter school or a school district. Notwithstanding any other law,
the funding level for a student who is a recipient of an empowerment
scholarship account on or before June 30, 2017 may not be reduced";
after "department" insert "of education"
Page 6, line
26, strike "in" insert "by"; strike
"D" insert "E"; after
"department" insert "of education"
Line 29,
strike "state"
Line 30,
strike "in" insert "by"
Line 31,
strike "E" insert "F"; after
"section" insert "and out of which the department
of education shall transfer an additional one percent of the sum of the base
support level and additional assistance prescribed in sections 15‑185 and
15‑943 for each student with an empowerment scholarship account to the
department of revenue for deposit in the department of revenue empowerment
scholarship account fund established by subsection G of this section"
Between
lines 31 and 32, insert:
"D. Notwithstanding subsection C of this section, for a
student whom the department of revenue determines to be a low-income student,
and in exchange for the parent's agreement pursuant to subsection B of this
section, the department of education shall transfer from the monies that would
otherwise be allocated to a recipient's prior school district or charter
school, or if the child is currently eligible to attend kindergarten, the
monies that the department of education determines would otherwise be allocated
to a recipient's expected school district of attendance, to the treasurer for
deposit in an Arizona empowerment scholarship account an amount that is
equivalent to one hundred percent of the sum of the base support level and
additional assistance prescribed in sections 15‑185 and 15‑943 for
that particular student based on whether the student was previously attending
either a charter school or a school district."
Reletter
to conform
Page 7,
between lines 10 and 11, insert:
"G. The department of revenue empowerment scholarship
account fund is established consisting of monies transferred by the department
of education to the department of revenue pursuant to subsection C of this
section. The department of revenue shall administer the fund. Monies in the
fund shall be used for the department of revenue's costs in administering the
empowerment scholarship accounts under this chapter. If the number
of empowerment scholarship accounts significantly increases, the department of
revenue may request an increase in the amount appropriated to the fund in any
subsequent fiscal year in the budget estimate submitted pursuant to section 35‑113.
Monies in the fund are subject to legislative appropriation. Monies
in the fund are exempt from the provisions of section 35‑190 relating to
lapsing of appropriations."
Reletter to
conform
Line 12,
after the period strike remainder of line
Line 13,
strike "the student's multidisciplinary evaluation team plan,"
Line 14,
strike "shall remain" insert "remains"
Line 15, strike
"finishes" insert "GRADUATES FROM";
after "school" insert ", obtains a general
equivalency diploma or reaches twenty-two years of age if the student continues
to be enrolled in a qualified school. The department may request confirmation
of a qualified student's progress toward graduation from high school or the
completion of a general equivalency diploma. A qualified student who
is at least eighteen years of age and who has been deemed eligible to receive
educational therapies or services pursuant to section 15-2403, subsection I or
has been identified as a student with a disability pursuant to section 15-2401,
paragraph 7, subdivision (a), item (i), (ii) or (iii) remains
eligible to apply for renewal until the qualified student reaches twenty-two years
of age or obtains a general equivalence diploma without being enrolled in a
qualified school if the qualified student continues to use at least fifty
percent of available empowerment scholarship account monies annually for
eligible purchases pursuant to subsection B, paragraph 4, subdivision (c) of this section. The department may remove qualified
students who are not in compliance with this subsection from the program in the
subsequent year"
Page 7,
after line 29, insert:
"M. The department of revenue and the department of
education shall develop a process and procedures to determine whether a student
may be classified as a low-income student for the purposes of funding levels.
The department of education may request the department of revenue to verify the
income level of a parent using already‑available information and data at
the department of revenue. The department of revenue may verify only
the qualified student's eligibility or ineligibility for increased funding and
may not transfer any other income data to the department of education. The
department of education shall allow applicants to designate whether they would
like to be classified as low‑income for the purposes of funding for an
empowerment scholarship account. The department of revenue and the
department of education may develop alternative forms of income verification
for families that are not required by law to file state income tax
returns. If the department of revenue subsequently receives
information that indicates a student should not have been classified as a low‑income
student, the department of revenue shall notify the department of
education. A student who is subsequently not classified as
low-income shall be funded at the level prescribed pursuant to subsection C of
this section. A student may begin and continue to receive the
regular level of funding pursuant to subsection C of this section on signing
the agreement to enroll in an empowerment scholarship account and may be
subsequently increased to the level of funding pursuant to subsection D of this
section if the student is deemed a low‑income student.
N. The
department shall allow an applicant for an empowerment scholarship account to
identify all potentially applicable enrollment eligibility criteria during the
application process and may not restrict the applicant to the identification of
a single enrollment eligibility criterion. Beginning
October 1, 2017, the department shall allow an applicant for an empowerment
scholarship account or a current empowerment scholarship account holder to give
written consent and identify a third party to assist the applicant or qualified
student in the application process or interacting with the department on the
applicant's or account holder's behalf. For the purposes of this subsection,
"third party" means any nonprofit or private entity, including a
qualified school.
O. Notwithstanding
section 15-2404, a qualified school that enrolls fifty or more qualified
students and that administers any nationally standardized norm-referenced
achievement examination, an advanced placement examination that assesses
reading and mathematics, the statewide assessment pursuant to section 15-741 or
any examination related to college or university admissions that assesses
reading and mathematics shall annually make available to the public on request
or on the qualified school's website the aggregate test scores of all
students. A network of qualified schools may satisfy this requirement by
publishing the aggregate test scores by grade level for all schools within the
network.
P. Beginning
in fiscal year 2022‑2023, the number of empowerment scholarship accounts
approved by the department each FISCAL year may not exceed the total number of
empowerment scholarship accounts approved by the department during the 2021‑2022
school year.
END_STATUTE
Sec. 3. Section
15-2403, Arizona Revised Statutes, is amended to read:
START_STATUTE15-2403. Empowerment
scholarship accounts; administration; audits; policy handbook; posting
A. The
treasurer may shall contract with
private financial management firms to manage Arizona empowerment scholarship
accounts. The
department shall cooperate with the treasurer and the financial management firm
contracted by the treasurer.
B. The
department shall conduct or contract for annual audits of empowerment
scholarship accounts to ensure compliance with section 15‑2402,
subsection B, paragraph 4. The department shall also conduct or contract
for random, quarterly and annual audits of empowerment scholarship accounts as
needed to ensure compliance with section 15‑2402, subsection B,
paragraph 4.
C. The
department may remove any parent or qualified student from eligibility for an
Arizona empowerment scholarship account if the parent or qualified student
fails to comply with the terms of the contract or applicable laws, rules or
orders or knowingly misuses monies or knowingly fails to comply with the terms
of the contract with intent to defraud and shall notify the
treasurer. The department shall notify the treasurer to suspend the
account of a parent or qualified student and shall notify the parent or
qualified student in writing that the account has been suspended and that no further
transactions will be allowed or disbursements made. The notification shall
specify the reason for the suspension and state that the parent or qualified
student has ten days, not including weekends, to respond and take corrective
action. If the parent or qualified student refuses or fails to
contact the department, furnish any information or make any report that may be
required for reinstatement within the ten-day period, the department may remove
the parent or qualified student pursuant to this subsection.
D. A
parent may appeal, the department's
decision pursuant to title 41, chapter 6, article 10, an
administrative decision made by the department pursuant to
this article regarding determinations of allowable expenses, removal from
the program or enrollment eligibility. The department
shall notify the parent of the parent's ability to appeal an administrative
decision at the same time the parent is notified of an administrative decision.
E. The
department may refer cases of substantial misuse of monies to the attorney
general for the purpose of collection or for the purpose of a criminal
investigation if the department obtains evidence of fraudulent use of an
account.
F. Beginning January 1, 2018, the department shall make quarterly monthly transfers of the amount
calculated pursuant to section 15‑2402, subsection C or D to
the treasurer for deposit into the empowerment scholarship account of each
qualified student, except the department may make transfers
according to another transfer schedule if the department determines a transfer
schedule other than quarterly transfers is necessary for the operation of the
empowerment scholarship account. The
department may not delay the deposit of monies into an empowerment scholarship
account until a subsequent month unless monies will be retroactively prorated
to the time the parent agreed to the terms and conditions prescribed in section
15-2402.
G. The
department shall accept applications between July 1 and June 30 of each year.
The department shall enroll and issue an award letter to eligible
applicants within forty-five days AND, BEGINNING JANUARY 1,
2018, WITHIN THIRTY DAYS
after receipt of a completed application and all required
documentation. If the department determines that an
applicant is ineligible for an empowerment scholarship account because the
applicant does not meet the requirements prescribed for an qualified student,
the department shall notify the applicant of the specific statutory
deficiencies of the application and the rationale for the denial of the
application. On or before May 30 of each year,
the department shall furnish to the joint legislative budget committee an
estimate of the amount required to fund empowerment scholarship accounts for
the following fiscal year. The department shall include in its
budget request for the following fiscal year the amount estimated in section 15‑2402,
subsection C for each qualified student.
H. The
department may adopt rules and policies and
procedures necessary for the administration of empowerment scholarship
accounts. The policies and procedures adopted
pursuant to this subsection shall be developed and implemented pursuant to the
intent of the law and by giving students the most educational options available
under the law, including:
1. Policies
for conducting or contracting for examinations of the use of account monies.
2. Conducting
or contracting for random, quarterly and annual reviews of accounts.
3. Establishing
or contracting for the establishment of an online anonymous fraud reporting
service.
4. Establishing
an anonymous telephone hotline for fraud reporting.
5. Policies
that require a surety bond or insurance for account holders.
6. Policies
that establish expense reporting, eligible expenses and application
procedures. The policies regarding eligible expenses may not
restrict the types or amounts of curriculum choices made by parents for
students. the department shall request additional documentation and
information regarding eligible expenses and shall provide a parent an
opportunity to respond before denying an expenditure.
I. The
department shall contract with an independent third party for the purposes of
determining if whether a qualified
student is eligible to receive educational therapies or services pursuant to
section 15‑2402, subsection B, paragraph 4, subdivision (c).
J. The
department shall develop and publish an applicant and participant policy
handbook on or before July 1 of each year. The policy handbook shall
include information pertaining to policies relating to interactions and
processes of empowerment scholarship account applicants and participants
adopted by the department to administer empowerment scholarship
accounts. Only policies that are included in the policy handbook may
be administered. the policy handbook does not apply to internal
agency policies and procedures. The department may not publish the
policy handbook, make any revisions or enforce any new policy or procedure
before the completion of both of the following:
1. The
collection of public comments for at least sixty days. The
department shall consider and reasonably incorporate these public comments in
the policy handbook.
2. The
submission of a copy of the policy handbook and any revisions to the policy
handbook to the governor, the president of the senate and the speaker of the
house of representatives.
K. The
department shall post on the department's website information and data that are
updated monthly regarding the empowerment scholarship accounts, including:
1. Information
regarding all purchases and expenditures made with empowerment scholarship
account monies. The Information included pursuant to this paragraph may not
violate the personal privacy of any student or family and shall include only
aggregate data.
2. The
number of enrolled students disaggregated by eligibility.
3. Any
other information or data that may be pertinent to promoting transparency and
accountability of empowerment scholarship accounts. END_STATUTE
Sec. 4. Section
42-2003, Arizona Revised Statutes, is amended to read:
START_STATUTE42-2003. Authorized
disclosure of confidential information
A. Confidential
information relating to:
1. A
taxpayer may be disclosed to the taxpayer, its successor in interest or a
designee of the taxpayer who is authorized in writing by the
taxpayer. A principal corporate officer of a parent corporation may
execute a written authorization for a controlled subsidiary.
2. A
corporate taxpayer may be disclosed to any principal officer, any person
designated by a principal officer or any person designated in a resolution by
the corporate board of directors or other similar governing body.
3. A
partnership may be disclosed to any partner of the partnership. This exception
does not include disclosure of confidential information of a particular partner
unless otherwise authorized.
4. An
estate may be disclosed to the personal representative of the estate and to any
heir, next of kin or beneficiary under the will of the decedent if the
department finds that the heir, next of kin or beneficiary has a material
interest that will be affected by the confidential information.
5. A
trust may be disclosed to the trustee or trustees, jointly or separately, and
to the grantor or any beneficiary of the trust if the department finds that the
grantor or beneficiary has a material interest that will be affected by the
confidential information.
6. Any
taxpayer may be disclosed if the taxpayer has waived any rights to
confidentiality either in writing or on the record in any administrative or
judicial proceeding.
7. The
name and taxpayer identification numbers of persons issued direct payment
permits may be publicly disclosed.
B. Confidential
information may be disclosed to:
1. Any
employee of the department whose official duties involve tax administration.
2. The
office of the attorney general solely for its use in preparation for, or in an
investigation that may result in, any proceeding involving tax administration
before the department or any other agency or board of this state, or before any
grand jury or any state or federal court.
3. The
department of liquor licenses and control for its use in determining whether a
spirituous liquor licensee has paid all transaction privilege taxes and
affiliated excise taxes incurred as a result of the sale of spirituous liquor,
as defined in section 4‑101, at the licensed establishment and imposed on
the licensed establishments by this state and its political subdivisions.
4. Other
state tax officials whose official duties require the disclosure for proper tax
administration purposes if the information is sought in connection with an
investigation or any other proceeding conducted by the official. Any disclosure
is limited to information of a taxpayer who is being investigated or who is a
party to a proceeding conducted by the official.
5. The
following agencies, officials and organizations, if they grant substantially
similar privileges to the department for the type of information being sought,
pursuant to statute and a written agreement between the department and the
foreign country, agency, state, Indian tribe or organization:
(a) The
United States internal revenue service, alcohol and tobacco tax and trade
bureau of the United States treasury, United States bureau of alcohol, tobacco,
firearms and explosives of the United States department of justice, United
States drug enforcement agency and federal bureau of investigation.
(b) A
state tax official of another state.
(c) An
organization of states, federation of tax administrators or multistate tax
commission that operates an information exchange for tax administration
purposes.
(d) An
agency, official or organization of a foreign country with responsibilities
that are comparable to those listed in subdivision (a), (b) or (c) of this
paragraph.
(e) An
agency, official or organization of an Indian tribal government with
responsibilities comparable to the responsibilities of the agencies, officials
or organizations identified in subdivision (a), (b) or (c) of this paragraph.
6. The
auditor general, in connection with any audit of the department subject to the
restrictions in section 42‑2002, subsection D.
7. Any
person to the extent necessary for effective tax administration in connection
with:
(a) The
processing, storage, transmission, destruction and reproduction of the
information.
(b) The
programming, maintenance, repair, testing and procurement of equipment for
purposes of tax administration.
(c) The
collection of the taxpayer's civil liability.
8. The
office of administrative hearings relating to taxes administered by the
department pursuant to section 42‑1101, but the department shall not
disclose any confidential information:
(a) Regarding
income tax or withholding tax.
(b) On
any tax issue relating to information associated with the reporting of income
tax or withholding tax.
9. The
United States treasury inspector general for tax administration for the purpose
of reporting a violation of internal revenue code section 7213A (26 United
States Code section 7213A), unauthorized inspection of returns or return
information.
10. The
financial management service of the United States treasury department for use
in the treasury offset program.
11. The
United States treasury department or its authorized agent for use in the state
income tax levy program and in the electronic federal tax payment system.
12. The
Arizona commerce authority for its use in:
(a) Qualifying
renewable energy operations for the tax incentives under sections 42‑12006,
43‑1083.01 and 43‑1164.01.
(b) Qualifying
businesses with a qualified facility for income tax credits under sections 43‑1083.03
and 43‑1164.04.
(c) Fulfilling
its annual reporting responsibility pursuant to section 41‑1511,
subsections U and V and section 41‑1512, subsections U and V.
(d) Certifying
computer data centers for tax relief under section 41‑1519.
13. A
prosecutor for purposes of section 32‑1164, subsection C.
14. The
state fire marshal for use in determining compliance with and enforcing title
37, chapter 9, article 5.
15. The
department of transportation for its use in administering taxes, surcharges and
penalties prescribed by title 28.
16. The
Arizona health care cost containment system administration for its use in
administering nursing facility provider assessments.
17. THE
DEPARTMENT OF EDUCATION FOR THE PURPOSE OF VERIFYING INCOME ELIGIBILITY TO BE
CLASSIFIED AS A LOW-INCOME STUDENT PURSUANT TO SECTION 15-2402, SUBSECTION M.
C. Confidential
information may be disclosed in any state or federal judicial or administrative
proceeding pertaining to tax administration pursuant to the following
conditions:
1. One
or more of the following circumstances must apply:
(a) The
taxpayer is a party to the proceeding.
(b) The
proceeding arose out of, or in connection with, determining the taxpayer's
civil or criminal liability, or the collection of the taxpayer's civil
liability, with respect to any tax imposed under this title or title 43.
(c) The
treatment of an item reflected on the taxpayer's return is directly related to
the resolution of an issue in the proceeding.
(d) Return
information directly relates to a transactional relationship between a person
who is a party to the proceeding and the taxpayer and directly affects the
resolution of an issue in the proceeding.
2. Confidential
information may not be disclosed under this subsection if the disclosure is
prohibited by section 42‑2002, subsection C or D.
D. Identity
information may be disclosed for purposes of notifying persons entitled to tax
refunds if the department is unable to locate the persons after reasonable
effort.
E. The
department, on the request of any person, shall provide the names and addresses
of bingo licensees as defined in section 5‑401, verify whether or not a
person has a privilege license and number, a tobacco product distributor's license and
number or a withholding license and number or disclose the information to be
posted on the department's website or otherwise publicly accessible pursuant to
section 42‑1124, subsection F and section 42‑3401.
F. A
department employee, in connection with the official duties relating to any
audit, collection activity or civil or criminal investigation, may disclose
return information to the extent that disclosure is necessary to obtain
information that is not otherwise reasonably available. These
official duties include the correct determination of and liability for tax, the
amount to be collected or the enforcement of other state tax revenue laws.
G. If
an organization is exempt from this state's income tax as provided in section
43‑1201 for any taxable year, the name and address of the organization
and the application filed by the organization on which the department made its
determination for exemption together with any papers submitted in support of
the application and any letter or document issued by the department concerning
the application are open to public inspection.
H. Confidential
information relating to transaction privilege tax, use tax, severance tax, jet
fuel excise and use tax and any other tax collected by the department on behalf
of any jurisdiction may be disclosed to any county, city or town tax official
if the information relates to a taxpayer who is or may be taxable by a county,
city or town or who may be subject to audit by the department pursuant to
section 42‑6002. Any taxpayer information released by the
department to the county, city or town:
1. May
only be used for internal purposes, including audits.
2. May
not be disclosed to the public in any manner that does not comply with
confidentiality standards established by the department. The county,
city or town shall agree in writing with the department that any release of
confidential information that violates the confidentiality standards adopted by
the department will result in the immediate suspension of any rights of the
county, city or town to receive taxpayer information under this subsection.
I. The
department may disclose statistical information gathered from confidential
information if it does not disclose confidential information attributable to
any one taxpayer. The department may disclose statistical information gathered
from confidential information, even if it discloses confidential information attributable
to a taxpayer, to:
1. The
state treasurer in order to comply with the requirements of section 42‑5029,
subsection A, paragraph 3.
2. The
joint legislative income tax credit review committee, the joint legislative
budget committee staff and the legislative staff in order to comply with the
requirements of section 43‑221.
J. The
department may disclose the aggregate amounts of any tax credit, tax deduction
or tax exemption enacted after January 1, 1994. Information subject to
disclosure under this subsection shall not be disclosed if a taxpayer
demonstrates to the department that such information would give an unfair
advantage to competitors.
K. Except
as provided in section 42‑2002, subsection C, confidential information,
described in section 42‑2001, paragraph 1, subdivision (a), item (ii),
may be disclosed to law enforcement agencies for law enforcement purposes.
L. The
department may provide transaction privilege tax license information to
property tax officials in a county for the purpose of identification and
verification of the tax status of commercial property.
M. The
department may provide transaction privilege tax, luxury tax, use tax, property
tax and severance tax information to the ombudsman‑citizens aide pursuant
to title 41, chapter 8, article 5.
N. Except
as provided in section 42‑2002, subsection D, a court may order the
department to disclose confidential information pertaining to a party to an
action. An order shall be made only on a showing of good cause and that the
party seeking the information has made demand on the taxpayer for the
information.
O. This
section does not prohibit the disclosure by the department of any information
or documents submitted to the department by a bingo licensee. Before disclosing
the information the department shall obtain the name and address of the person
requesting the information.
P. If
the department is required or permitted to disclose confidential information,
it may charge the person or agency requesting the information for the reasonable
cost of its services.
Q. Except
as provided in section 42‑2002, subsection D, the department of revenue
shall release confidential information as requested by the department of
economic security pursuant to section 42‑1122 or 46‑291.
Information disclosed under this subsection is limited to the same type of
information that the United States internal revenue service is authorized to
disclose under section 6103(l)(6) of the internal revenue code.
R. Except
as provided in section 42‑2002, subsection D, the department of revenue
shall release confidential information as requested by the courts and clerks of
the court pursuant to section 42‑1122.
S. To
comply with the requirements of section 42‑5031, the department may
disclose to the state treasurer, to the county stadium district board of
directors and to any city or town tax official that is part of the county
stadium district confidential information attributable to a taxpayer's business
activity conducted in the county stadium district.
T. The
department shall release to the attorney general confidential information as
requested by the attorney general for purposes of determining compliance with
or enforcing any of the following:
1. Any
public health control law relating to tobacco sales as provided under title 36,
chapter 6, article 14.
2. Any
law relating to reduced cigarette ignition propensity standards as provided
under title 37, chapter 9, article 5.
3. Sections
44‑7101 and 44‑7111, the master settlement agreement referred to in
those sections and all agreements regarding disputes under the master
settlement agreement.
U. For
proceedings before the department, the office of administrative hearings, the
board of tax appeals or any state or federal court involving penalties that
were assessed against a return preparer, an electronic return preparer or a
payroll service company pursuant to section 42‑1103.02, 42‑1125.01
or 43‑419, confidential information may be disclosed only before the
judge or administrative law judge adjudicating the proceeding, the parties to
the proceeding and the parties' representatives in the proceeding prior to its
introduction into evidence in the proceeding. The confidential
information may be introduced as evidence in the proceeding only if the
taxpayer's name, the names of any dependents listed on the return, all social
security numbers, the taxpayer's address, the taxpayer's signature and any
attachments containing any of the foregoing information are redacted and if
either:
1. The
treatment of an item reflected on such return is or may be related to the
resolution of an issue in the proceeding.
2. Such
a return or the return information relates or may relate to a transactional
relationship between a person who is a party to the proceeding and the taxpayer
that directly affects the resolution of an issue in the proceeding.
3. The
method of payment of the taxpayer's withholding tax liability or the method of
filing the taxpayer's withholding tax return is an issue for the period.
V. The
department and attorney general may share the information specified in
subsection T of this section with any of the following:
1. Federal,
state or local agencies for the purposes of enforcement of corresponding laws
of other states.
2. A
court, arbitrator, data clearinghouse or similar entity for the purpose of
assessing compliance with or making calculations required by the master
settlement agreement or agreements regarding disputes under the master
settlement agreement, and with counsel for the parties or expert witnesses in any
such proceeding, if the information otherwise remains confidential.
W. The
department may provide the name and address of qualifying hospitals and
qualifying health care organizations, as defined in section 42‑5001, to a
business classified and reporting transaction privilege tax under the utilities
classification.
X. The
department may disclose to an official of any city, town or county in a current
agreement or considering a prospective agreement with the department as
described in section 42‑5032.02, subsection F any information relating to
amounts subject to distribution required by section 42‑5032.02.
Information disclosed by the department under this subsection:
1. May
only be used by the city, town or county for internal purposes.
2. May
not be disclosed to the public in any manner that does not comply with
confidentiality standards established by the department. The city,
town or county must agree with the department in writing that any release of
confidential information that violates the confidentiality standards will
result in the immediate suspension of any rights of the city, town or county to
receive information under this subsection.
Y. Notwithstanding
any other provision of this section, the department may not disclose
information provided by an online lodging marketplace, as defined in section 42‑5076,
without the written consent of the online lodging marketplace, and the
information may be disclosed only pursuant to subsection A, paragraphs 1
through 6, subsection B, paragraphs 1, 2, 7 and 8 and subsections C and D of
this section. Such information:
1. Is
not subject to disclosure pursuant to title 39, relating to public records.
2. May
not be disclosed to any agency of this state or of any county, city, town or
other political subdivision of this state. END_STATUTE
Sec. 5. Laws
2013, chapter 250, section 3 is amended to read:
Sec. 3. New empowerment scholarship accounts authorized in 2014 through
2022; delayed repeal
A. During
2014, 2015, 2016, 2017, 2018, and
2019, 2020, 2021 and 2022, the number of new empowerment
scholarship accounts approved by the department of education each year shall
not exceed 0.5 per cent percent of
the total number of pupils enrolled in school districts and charter schools in
this state during the previous school year.
B. This
section is repealed from and after December 31, 2019 2022.
Sec. 6. Empowerment scholarship account review council; annual report;
delayed repeal
A. The
empowerment scholarship account review council is established consisting of the
following members:
1. Six
members who are parents of children who currently receive empowerment
scholarship accounts and who have been enrolled in an empowerment scholarship
account for at least two years. The governor shall appoint these members.
2. The
chairpersons of the education committees of the senate and the house of
representatives.
3. The
superintendent of public instruction or the superintendent's designee.
B. Appointed
members serve at the pleasure of the governor. The members of the
council shall select a chairperson from the members appointed pursuant to
subsection A, paragraph 1 of this section.
C. Council
members are not eligible to receive compensation, but members appointed by the
governor are eligible for reimbursement of expenses under title 38, chapter 4,
article 2, Arizona Revised Statutes.
D. The council shall:
1. Review and make
recommendations to the department of education regarding the administration of
empowerment scholarship accounts.
2. Make
recommendations to the legislature for changes to the laws regarding
empowerment scholarship accounts.
3. Review
any changes to the empowerment scholarship accounts policy handbook pursuant to
section 15-2403, Arizona Revised Statutes, as amended by this act.
4. Submit
a report regarding the council's activities and recommendations on or before
December 15 of each year to the governor, the president of the senate and the
speaker of the house of representatives and provide a copy of this report to
the secretary of state.
E. The
department of education shall provide technical assistance to the empowerment
scholarship account review council.
F. This
section is repealed from and after December 31, 2020."
Amend title to conform
Bill
Number: S.B. 1431