ID H0236

Authorizes the Idaho Tax Commission and Department of Correction to enter into a written agreement to exchange information about incarceration status and food tax credit claims to identify erroneous claims by incarcerated individuals under Idaho Code section 63-3024A(7).

Limits information disclosed by the Tax Commission to the Department of Correction to name, date of birth, social security number, whether the food tax credit was claimed, and incarceration status during the relevant tax year.

Authorizes the Idaho Tax Commission and Department of Health and Welfare to enter into a written agreement to exchange information about federal food stamp benefits and food tax credit claims to identify erroneous claims by individuals receiving food stamps under Idaho Code section 63-3024A(6).

Designates all exchanged information as confidential and restricted to use by recipient agencies only for determining erroneous food tax credit claims, with public disclosure permitted only in judicial proceedings.

Requires the Department of Health and Welfare to comply with the federal Privacy Act of 1974, applicable federal regulations regarding public assistance programs, and any applicable state law or regulation when disclosing information.