MA H5

Grants the State Auditor access to tax returns and related tax records held by the Department of Revenue, removing the existing "except tax returns" exclusion from current law

Authorizes audits of agencies and programs that use tax records to determine eligibility, including child support enforcement oversight, municipal tax receipts review, and public benefits wage matching

Permits the State Auditor to audit tax expenditures to evaluate their administration, effectiveness, and fiscal impact

Requires all individual taxpayer information, workpapers, and tax returns to remain confidential, excluded from public records, and prohibited from inclusion in published audit reports

Limits audits to evaluating state agency and program performance only, not for auditing specific individual taxpayers