HF 2821

1st Engrossment - 91st Legislature (2019 - 2020) Posted on 05/18/2019 06:11pm

A bill for an act
relating to economic development; authorizing disclosure of taxpayer return
information for a Federal Reserve Bank study; proposing coding for new law in
Minnesota Statutes, chapter 270B.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [270B.162] DISCLOSURE; MINIMUM WAGE STUDY.
new text end

new text begin (a) The commissioner may disclose return information to the Federal Reserve Bank of
Minneapolis to be used only for the purpose of conducting and publishing economic research
studies regarding the impact of minimum wage ordinances adopted by Minneapolis, St.
Paul, and other Minnesota cities.
new text end

new text begin (b) For purposes of this section, the scope of the return information disclosed is limited
to return information for returns filed under chapter 290 and does not include a name,
address, Social Security number, taxpayer identification number, or a federal employer
identification number.
new text end

new text begin (c) The commissioner may enter into a data-sharing agreement only if the agreement
includes the following:
new text end

new text begin (1) the rationale, purpose, and legal authority for the data sharing;
new text end

new text begin (2) a description of the data that may be shared;
new text end

new text begin (3) procedures governing the use of the data;
new text end

new text begin (4) procedures for transmitting the data;
new text end

new text begin (5) procedures for ensuring the security of the data, including protecting the data from
unauthorized access or use;
new text end

new text begin (6) prohibitions on duplication and redisclosure of the data;
new text end

new text begin (7) a requirement that access to the data be limited to persons whose work assignment
requires access to the data;
new text end

new text begin (8) a requirement that published studies must not include the identity of a taxpayer or
any data where the identity of a taxpayer could be associated with any of the data derived
from the taxpayer's return;
new text end

new text begin (9) procedures for retention and destruction of data shared and created, including
requirements that all data must be destroyed following the final publication of any research
studies and that the Federal Reserve Bank of Minneapolis must provide the commissioner
with a certificate of destruction;
new text end

new text begin (10) a requirement that the Federal Reserve Bank of Minneapolis maintain a data audit
trail that records all instances of access and all actions in which data are entered, updated,
or disseminated and identify all persons with access to the data; and
new text end

new text begin (11) procedures for arranging and providing for an independent annual audit to verify
the Federal Reserve Bank of Minneapolis's compliance with the data-sharing agreement,
including a requirement that the results of each independent annual audit be submitted to
the Legislative Commission on Data Practices by June 30 each year.
new text end

new text begin (d) The results of an audit are public to the extent the data are not otherwise classified
by law.
new text end

new text begin (e) The commissioner's authority to disclose return information under this section expires
on December 31, 2033.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment, except
that the first independent annual audit report, as specified in paragraph (c), clause (11), is
not due to the Legislative Commission on Data Practices until June 30, 2020.
new text end