West VirginiaHB 56532026 Regular SessionHouse

To confirm the confidentiality of internal audit and other manuals, training materials, guidelines, thresholds, and procedures.

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Bill Overview

Analyzed Economic Effects

8 provisions identified: 4 benefits, 0 costs, 4 mixed.

Tax data aids child support cases

The child support office can ask for return data to find people and collect support. The request must be in writing. Shared items can include Social Security number, address, filing status, income details, dependents, and gross state return income if not available elsewhere. Use is limited to child support work.

You can authorize sharing your return

You can sign a written waiver to let the Tax Commissioner share your return with named people. The Commissioner can set conditions on the release. The Commissioner can refuse if sharing would seriously harm tax enforcement.

Know tax lien amounts, limited access

If a tax lien is recorded on a property, the Tax Commissioner may tell you how much is owed. You must show written proof that you have, or plan to get, a right in the property. A person with a real legal or financial interest may also ask for specific return information. The Commissioner may share it only under agency rules and only if sharing will not harm tax enforcement.

Stronger privacy for tax records

State and local workers must keep your tax returns confidential. Unlawful disclosure is a crime, with up to a $1,000 fine and up to one year in jail. The tax agency can keep its audit manuals, training, and risk models secret. It must publish tax decisions and summaries, but it must remove details that identify you unless you appeal or waive privacy. It may publish only statistics that do not identify any taxpayer.

Jury lists use tax filers

A circuit court can ask for a list of people who filed state income tax returns in its counties last year. The Tax Commissioner must provide the list within 30 days. The jury office must merge the list with others and then destroy the copies and certify destruction.

Tax data sharing with governments

The Tax Commissioner may share returns with the U.S., other states, or their local offices by written agreement. The other government must give West Virginia similar access. Shared data must be used only to run tax laws, and the Commissioner can withhold it to protect informants or investigations. Cities and counties in West Virginia can also, by written request, let authorized agents inspect and copy certain state tax returns needed to run local tax rules.

Tax info for criminal investigations

Law enforcement can get tax returns for criminal cases only with a private (ex parte) court order. The judge must find a specific crime, that the data is relevant, and that it is not reasonably available elsewhere. Use is limited to that case. The Tax Commissioner can refuse if it would reveal a confidential informant or seriously harm an investigation.

Public lists of licensed and flagged taxpayers

If it helps enforcement, the Tax Commissioner must give, on request, names and addresses in set categories. Examples include people with current business registrations or licenses, contractors, transient vendors, suspended registrations, liened parties, and those convicted of tax crimes. The disclosure happens only when the Commissioner decides it will aid enforcement.

Sponsors & Cosponsors

Sponsor

Walter Hall
Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 253 • No: 0

Senate vote • 3/12/2026

Effective from passage (Roll No. 516)

Yes: 34 • No: 0

Senate vote • 3/12/2026

Passed Senate (Roll No. 515)

Yes: 34 • No: 0

House vote • 3/2/2026

Passed House (Roll No. 252)

Yes: 94 • No: 0