Section 86 - Criminal history background checks of employes and contractors with access to federal tax information.(a) An agency shall require any current or prospective employe or contractor whose duties and responsibilities require, or will require, access to federal tax information to submit to a criminal history background check to be conducted by the Pennsylvania State Police. A current or prospective employe or contractor shall submit fingerprints and other identifying information to the Pennsylvania State Police. An individual who refuses to comply with this subsection will not be considered suitable to access federal tax information for purposes of subsection (c).(b) When a criminal history background check is requested under subsection (a), the Pennsylvania State Police, or its designee, shall do all of the following:(1) Provide the agency with a report of the individual's criminal history record information as defined by 18 Pa.C.S. § 9102 (relating to definitions) or a statement that the Pennsylvania State Police Central Repository contains no information relating to the individual. The criminal history record information shall be limited to that which is disseminated under 18 Pa.C.S. § 9121(b)(2) (relating to general regulations).(2) Submit the individual's fingerprints to the Federal Bureau of Investigation for a national criminal history records check.(3) Provide the agency with the national criminal history record information of the individual. The information provided under this subsection may not be limited by 18 Pa.C.S. § 9121(b) (2).(c) Information relating to a current or prospective employe or contractor submitted to or obtained by an agency under this section shall be interpreted and used only to determine the individual's character, fitness and suitability to access federal tax information. If an agency determines an individual is not suitable to access federal tax information, the agency shall take appropriate action, including: (1) Declining to hire or utilize the services of the individual;(2) Transferring the individual to a position that does not require access to federal tax information; or(3) Terminating the individual's employment.(d) An agency may receive and retain information consistent with this section that is otherwise protected under 18 Pa.C.S. Ch. 91 (relating to criminal history record information), subject to any requirements related to redaction as specified in 18 Pa.C.S. § 9121(b)(2) with respect to information described in subsection (b)(1). All information received and retained by an agency in accordance with this section shall be marked as confidential and shall be excluded from any requirement of public disclosure as a public record.(e) An individual who has been determined suitable to access federal tax information under this section shall resubmit to a criminal history background check under subsections (a) and (b) within ten years of the individual's last check under this section, unless the agency participates in a program exempting employes from clearance.(f) An agency receiving federal tax information that transfers the federal tax information to any other entity except as it involves a federal or state court or the Board of Finance and Revenue as part of a legal proceeding before the same may audit that entity to determine compliance with this section.(g) The Department of Revenue may publish guidelines to implement this section.(h) As used in this section, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise: "Agency." A Commonwealth agency, office, department, authority, board or commission of the executive branch or a political subdivision receiving federal tax information, even though the federal tax information may be forwarded to the agency from or through any of the following:
(1) The Internal Revenue Service.(2) The Social Security Administration.(3) A permitted disclosure under section 6103 of the Internal Revenue Code of 1986 ( Public Law 99-514, 26 U.S.C. § 6103 ).(4) By exchange agreement approved by the Internal Revenue Service.(5) Any other secondary source. "Contractor." An individual who is not an employe of an agency and performs work functions for an agency under the terms of a written agreement, regardless of whether the written agreement is directly with the agency or a third party.
"Federal tax information." Includes any "return" or "return information" as defined in section 6103 of the Internal Revenue Code of 1986.
Added by P.L. TBD 2019 No. 15, § 3, eff. 8/27/2019.