WV HB5653

Amends West Virginia tax procedure law to explicitly protect from disclosure internal Tax Department materials including audit manuals, training materials, audit selection criteria, fraud detection procedures, risk assessment models, and compliance evaluation methodologies

Adds specific categories of protected documents: auditor training manuals, scoring and risk assessment models, audit trigger thresholds, data analytics methodologies, and procedural workflow documents used by audit personnel

Includes telemarketer registration applications, licenses, and related information in the list of materials exempt from disclosure requirements

Confirms that existing law prohibiting disclosure of return selection standards extends to all internal audit procedures and enforcement guidelines

Effective upon passage in 2026