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HOUSE DOCKET, NO. 3034        FILED ON: 1/18/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2834


The Commonwealth of Massachusetts



Jay R. Kaufman


To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
              Court assembled:

              The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to access to tax expenditure information.






Jay R. Kaufman

15th Middlesex

Ruth B. Balser

12th Middlesex

Martha M. Walz

8th Suffolk

Chris Walsh

6th Middlesex

Jonathan Hecht

29th Middlesex

Michael Barrett

Third Middlesex

Denise Andrews

2nd Franklin

Jason M. Lewis

Fifth Middlesex

Denise Provost

27th Middlesex

Cory Atkins

14th Middlesex

Jennifer E. Benson

37th Middlesex

Angelo M. Scaccia

14th Suffolk

Carl M. Sciortino, Jr.

34th Middlesex

Kay Khan

11th Middlesex

HOUSE DOCKET, NO. 3034        FILED ON: 1/18/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2834

By Mr. Kaufman of Lexington, a petition (accompanied by bill, House, No. 2834) of Jay R. Kaufman and others for legislation to grant the State Auditor access to certain confidential tax information for use in auditing tax expenditures.  State Administration and Regulatory Oversight. 


The Commonwealth of Massachusetts



In the Year Two Thousand Thirteen



An Act relative to access to tax expenditure information.


              Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

              Section 21 of chapter 62C of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting in subsection (b), after paragraph (26), the following new paragraph:-

              (27)  notwithstanding any special or general law to the contrary, including without limitation section 12 of chapter 11 and section 20 of chapter 62C, the state auditor’s access to any information, including tax returns and related documents, but excluding information provided to the commonwealth by other federal and state tax agencies where such access is precluded by law or agreement, necessary for the audit of tax expenditures, as defined by section 1 of chapter 29 of the General Laws, provided that the identity of any particular taxpayer shall be deemed to be confidential information and not a public record, shall not be included in any published audit report, and shall be maintained as confidential information in accordance with government auditing standards as established by the Comptroller General of the United States.

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