The purpose of the rule is to allow large agents to have access to the reemployment tax data of their clients without having to first produce a Power of Attorney (“POA”) to the Department of Revenue. Federal reemployment tax rules, as incorporated ...

 

DEPARTMENT OF ECONOMIC OPPORTUNITY

Division of Workforce Services

RULE NO.:RULE TITLE:

73B-10.032Employing Unit Records

PURPOSE AND EFFECT: The purpose of the rule is to allow large agents to have access to the reemployment tax data of their clients without having to first produce a Power of Attorney (“POA”) to the Department of Revenue. Federal reemployment tax rules, as incorporated into Chapter 443, Florida Statutes, allow the release of confidential tax data to the agent of an employer when it is impractical to first obtain a POA.

SUMMARY: Disclosure of reemployment tax data to agents of employers. Agents often need reemployment tax data quickly to properly fill out Department of Revenue (“DOR”) forms and returns and do not always have quick access to a power of attorney (“POA”) signed by their client. Large agents in particular often have difficulty quickly submitting a POA for their many clients to DOR. This rule will allow the Department to release confidential reemployment tax data to large agents (those with over 100 clients) without having to first produce a POA. The agreement that will be signed by the agents before DOR releases any information, confirms that the agent has a POA with their client employer and will submit it upon request to DOR.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION: The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: The agency has performed a review of the statutory requirements and has determined that its proposed rules, Chapter 73A-2, F.A.C., have no adverse impact or regulatory costs which exceed any of the criteria established in Section 120.541(2)(a), Florida Statutes. The rules are therefore expected be able to take effect without the need of being ratified by the Legislature.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 443.1317 FS.

LAW IMPLEMENTED: 443.071(2), (3), 443.141(2), 443.171 FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 2 days before the workshop/meeting by contacting: Michael Golen, Office of the General Counsel, Department of Economic Opportunity, 107 East Madison Street, Tallahassee, Florida 32399-4128, [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Michael Golen, Office of the General Counsel, Department of Economic Opportunity, 107 East Madison Street, Tallahassee, Florida 32399-4128, [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

73B-10.032 Employing Unit Records.

(1) through (4) No change.

(5) Reemployment Tax Agent.

(a) An employing unit may authorize its reemployment tax agent to directly receive confidential tax information from DOR. The employing unit must submit a Power of Attorney and Declaration of Representative (Form DR-835) to its reemployment tax agent. The reemployment tax agent must:

1. Serve as an agent for more than 100 employing units;

2. Maintain the power of attorney executed by the employing unit and provide a copy to DOR upon request;

3. Restrict access to the confidential reemployment tax information to specifically authorized personnel in compliance with the provisions of Section 443.1715, F.S.;

4. Notify DOR by electronic means within 30 days when the agent no longer represents an employing unit; and

5. Execute a Reemployment Tax Data Release Agreement (Form RT-19, incoporated by reference in Rule 73B-10.037, F.A.C.).

(b)1. To terminate a Reemployment Tax Data Release Agreement, the reemployment tax agent must provide written notice to DOR to the following address:

Account Management, Mail Stop 1-5730

Florida Department of Revenue

5050 W. Tennessee Street

Tallahassee, FL 32399-0160

2. The termination of a Reemployment Tax Data Release Agreement will take effect 15 days after receipt of the written notice to terminate.

3. DOR may terminate a Reemployment Tax Data Release Agreement by providing written notice to the reemployment tax agent. The termination of the agreement is effective upon the date of issuance by DOR.

Rulemaking Authority 443.1317 FS. Law Implemented 443.071(2), (3), 443.141(2), 443.171 FS. History–New 8-25-92, Formerly 38B-2.032, Amended 1-19-03, 7-18-06, 12-27-06, Formerly 60BB-2.032, Amended 6-2-14,_________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: David Hagen, Division of Workforce Services

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Jesse Panuccio

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: August 22, 2014

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: August 27, 2014