1.1 	A bill for an act
1.2 	relating to taxation; requiring the commissioner of revenue to conduct a study on 
1.3 	certain requirements of background investigations.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. STUDY ON REQUIREMENTS FOR ACCESS TO FEDERAL TAX 
1.6 	INFORMATION.
 1.7 	The commissioner of revenue, in consultation with the board of directors of MNsure 
1.8 	and the commissioners of employment and economic development, human services, 
1.9 	management and budget, MN.IT services, and public safety shall conduct a study on how 
1.10 	to address certain requirements of Internal Revenue Service Publication 1075 with respect 
1.11 	to background investigations under section 6103(p)(4)(C) of the Internal Revenue Code. 
1.12 	The commissioner of revenue shall submit a report by February 1, 2020, to the chairs and 
1.13 	ranking minority members of the committees in the house of representatives and the senate 
1.14 	with jurisdiction over taxes and state government finance. The report must include analyses 
1.15 	of employee impact, privacy and protection of data, and financial impact. The report must 
1.16 	contain findings of the study and recommendations about how to address the requirements 
1.17 	identified in the study.

1.18 	EFFECTIVE DATE. This section is effective the day following final enactment.