AR HB1034

Modifies Arkansas Code § 26-18-303(b)(3) to allow disclosure of tax information to the Attorney General and prosecuting attorneys when they initiate investigations of state tax law violations, with limitations on further disclosure without subpoena if prosecution is initiated by those officials.

Amends Arkansas Code § 26-18-303(b)(4) to clarify that judges in circuit courts, the Supreme Court, Court of Appeals, and federal courts may compel disclosure of tax information limited only to cases or controversies before that judge.

Adds new exception to tax disclosure prohibition (Arkansas Code § 26-18-303(b)(26)) allowing disclosure of tax information for purposes of tax collection in state and federal insolvency, reorganization, corporate dissolution, and similar proceedings where the secretary is an interested party.

Designates the Secretary of the Department of Finance and Administration as the official custodian of records for both the Office of Motor Vehicle (Arkansas Code § 27-14-412) and the Office of Driver Services (Arkansas Code § 27-16-402).

Expands disclosure authority under Arkansas Code § 26-18-303(b)(20)(A) to allow sharing of withholding tax information with the Division of Workforce Services and permits disclosure to provide pandemic unemployment assistance to self-employed workers, part-time workers, and those with insufficient work history.