PRINTER'S NO. 1778
No. 1465 Session of 1983
INTRODUCED BY SWEET, PICCOLA, DAWIDA, HOEFFEL, FREIND, NOYE,
VAN HORNE, PRATT, MRKONIC, SAURMAN, CALTAGIRONE, GREENWOOD,
POTT, KOWALYSHYN, SCHEETZ, FISCHER, KOSINSKI, WACHOB,
MADIGAN, BATTISTO, CLYMER, GANNON, WOGAN, PUNT, SEMMEL,
FLICK, BALDWIN AND KASUNIC, SEPTEMBER 21, 1983
REFERRED TO COMMITTEE ON JUDICIARY, SEPTEMBER 21, 1983
AN ACT
1 Amending Title 42 (Judiciary and Judicial Procedure) of the
2 Pennsylvania Consolidated Statutes, further providing for
3 access to confidential information.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Sections 8721 and 8723 of Title 42 of the
7 Pennsylvania Consolidated Statutes are amended to read:
8 § 8721. Definitions.
9 The following words and phrases when used in this subchapter
10 shall have, unless the context clearly indicates otherwise, the
11 meanings given to them in this section:
12 "Confidential information." Any records, files, data or
13 information, withheld as confidential, whether pursuant to
14 statute or otherwise, by any Commonwealth agency from the
15 Attorney General, a district attorney, the Pennsylvania Crime
16 Commission or a committee or subcommittee of either House of the
17 General Assembly having subpoena power to investigate criminal
1 activity. The term shall not include [personal income tax
2 information or] the investigative or intelligence files of the
3 State Police, the Attorney General or the Pennsylvania Crime
4 Commission.
5 "Crime Commission." The Pennsylvania Crime Commission
6 existing under the act of October 4, 1978 (P.L.876, No.169),
7 known as the "Pennsylvania Crime Commission Act."
8 "Personal income tax return." Any tax or information return,
9 declaration of estimated tax or claim for refund required by or
10 provided for or permitted under the laws of this Commonwealth
11 relating to the personal income tax, which is filed with the
12 Department of Revenue by, on behalf of or with respect to any
13 person, including supporting schedules, attachments or lists
14 which are supplemental to or part of the return so filed.
15 "Personal income tax return information." A taxpayer's
16 identity, the nature, source or amount of his income, payments,
17 receipts, deductions, exemptions, credits, assets, liabilities,
18 net worth, tax liability, tax withheld, deficiencies,
19 overassessments or tax payments, or any other data received by,
20 recorded by, prepared by, furnished to or collected by the
21 Department of Revenue with respect to a personal income tax
22 return or with respect to the determination of the existence or
23 possible existence of liability of the amount thereof of any
24 person under this title for any personal income tax, penalty,
25 interest, fine, forfeiture, or other imposition, or offense. The
26 term does not include data in a form which cannot be associated
27 with or otherwise identify, directly or indirectly, a particular
28 taxpayer.
29 "Taxpayer personal income tax return information." Personal
30 income tax return information which is filed with or furnished
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1 to the Department of Revenue by or on behalf of the taxpayer to
2 whom the return information relates.
3 § 8723. Grounds for access.
4 (a) General rule.--Any judge of the Commonwealth Court shall
5 enter an order providing access to confidential information
6 including personal income tax return information but not
7 including personal income tax returns or taxpayer personal
8 income tax return information if, on the basis of a petition
9 under section 8722 (relating to petition for access to
10 confidential information), he finds that:
11 (1) the petitioner is engaged in an ongoing
12 investigation of criminal activity; and
13 (2) a Commonwealth agency may have confidential
14 information reasonably related to such an investigation.
15 (b) Personal income tax returns.--In the case of personal
16 income tax returns and taxpayer personal income tax return
17 information, any judge of the Commonwealth Court shall enter an
18 order providing access to the return and information if on the
19 basis of a petition under section 8722 he finds that:
20 (1) The information believed to be reliable establishes
21 cause to believe that a criminal act has been, is being or
22 will be committed.
23 (2) The information is sought exclusively for use in a
24 criminal investigation or proceeding.
25 (3) The information cannot reasonably be obtained
26 elsewhere from another source.
27 (4) There is reasonable cause to believe that the
28 information sought may be relevant to a matter relating to
29 the commission of the criminal act.
30 Section 2. This act shall take effect in 60 days.
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