UNOFFICIAL COPY AS OF 03/13/14 14 REG. SESS. 14 RS HB 438/HCS 1

AN ACT relating to a tax fraud whistleblower program.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

aSection 1. The Department of Revenue is encouraged to study the advantages and disadvantages of establishing a whistleblower program that would encourage individuals to provide information to the department which results in the collection of taxes, penalties, and interest from any person relating to any tax.

aSection 2. The Department of Revenue is encouraged to study if such a program should include an award component and how an award would be calculated for an individual who provides information which results in the collection of taxes, penalties, and interest from any person relating to any tax.

aSection 3. The Department of Revenue is encouraged to study and to develop protocols, a submission process, and a sample application that a whistleblower would complete.

aSection 4. The Department of Revenue shall include members and officers of the Kentucky Society of Certified Public Accountants if it undertakes the study.

aSection 5. The Department of Revenue is encouraged to make any recommendations for legislation to the Interim Joint Committee on Appropriations and Revenue.

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HB043830.100 - 1632 - 6133 House Committee Substitute