Better Access

Administrative records contain personally identifiable information (PII) provided by businesses and individuals to support the efficient operation of government programs. Federal and state data confidentiality laws provide critically important safeguards to ensure that this sensitive information is protected. These laws also define scenarios in which sharing this data is allowed.

Analyzing Data Confidentiality Laws & Regulations

Clear legal guidance on allowable data disclosures can facilitate more rigorous policy analysis and evaluation of economic and workforce development programs while safeguarding PII and expanding opportunities to make public investments more impactful. To learn more about the research value of administrative data, visit Better Analysis.

SDS conducted a study of federal and state corporate tax and unemployment insurance data confidentiality laws and regulations to increase understanding of the different legal approaches states apply to protect sensitive information and allow for data sharing to support analysis and evaluation of economic and workforce development programs.

SDS contacted departments of revenue and labor market information offices in all 50 states to request citations for any state laws and regulations that address corporate tax and unemployment insurance data confidentiality. SDS received and reviewed 35 corporate tax and 39 unemployment insurance data confidentiality laws and regulations for 46 states.

Confidentiality Laws & Regulations Database

Understanding the data sharing permissions of different states according to the state's confidentiality laws and regulations can help inform what data different states have authorization to share that might support better analysis and evaluation of economic and workforce development programs.

SDS's Confidentiality Laws & Regulations Database compares how specific state corporate tax and unemployment insurance laws address nine data confidentiality questions. The database provides legal citations and highlights relevant language within indexed laws and regulations that may impact data disclosure for policy analysis and program evaluation purposes.

How It Works

The Confidentiality Laws & Regulations Database is divided into two subject tabs: Unemployment Insurance Law and Corporate Tax Law.

The tables under each subject tab list all participating states and indicate the color-coded specificity rating assigned to the law(s) for all nine confidentiality questions.

To access information on confidentiality laws and regulations for a particular state:
  • Click on any state in the far left column to link to legal citations and relevant language related to all nine confidentiality questions for the state.
  • Click on any shaded cell in the table to access information related to a specific confidentiality question for the state.
To compare specificity ratings assigned to different states for the nine confidentiality questions:
  • Click the up-down Sort arrows () in the header row of any column to sort states by specificity rating, from most detailed to least detailed and vice versa.
  • Toggle between the "Corporate Tax" and "Unemployment Insurance" tabs to compare specificity differences in states’ corporate tax and unemployment insurance data confidentiality laws and regulations.
Unemployment Insurance
Corporate Taxes
  •  
    = Detailed Explanation
    The law includes explicitly clear language related to the issue, including identifying particular actors or situations in which a law applies.
  •  
    = Broad Mention
    The law includes only a general reference to the issue, which may provide only limited guidance to those interpreting or implementing the law.
  •  
    = Not Addressed
    The law provides no information about the issue to guide decision making.
  •  
    = Not yet indexed, or data not available*
  • (#) = Number of relevant laws and regulations, if more than one
 
State
1

Definition
How is confidential data defined?
2

Authority
Who is authorized to disclose data?
3

Purposes
For what purposes may data be disclosed?
4

Parties
To which parties may data be disclosed?
5

Elements
What specific data elements may be disclosed?
6

Content Requirement
What are the content requirements for data sharing agreements?
7

Safeguards
What safeguards are required for data disclosure?
8

Payment Provisions
What are the payment provisions for data disclosure?
9

Penalties
What are the penalties for violating disclosure rules?
  •  
    = Detailed Explanation
    The law includes explicitly clear language related to the issue, including identifying particular actors or situations in which a law applies.
  •  
    = Broad Mention
    The law includes only a general reference to the issue, which may provide only limited guidance to those interpreting or implementing the law.
  •  
    = Not Addressed
    The law provides no information about the issue to guide decision making.
  •  
    = Not yet indexed, or data not available*
  • (#) = Number of relevant laws and regulations, if more than one
 
State
1

Definitions
How is confidential data defined?
2

Authority
Who is authorized to disclose data?
3

Purposes
For what purposes may data be disclosed?
4

Parties
To which parties may data be disclosed?
5

Elements
What specific data elements may be disclosed?
6

Agreement Type
What type of data sharing agreement is required for data disclosure?
7

Safeguards
What safeguards are required for data disclosure?
8

Payment Provisions
What are the payment provisions for data disclosure?
9

Penalties
What are the penalties for violating disclosure rules?

Research Methodology

SDS developed a three-step process for analyzing state corporate tax and unemployment insurance data confidentiality laws and regulations.

1

Apply
Confidentiality
Assessment
Framework

2

Extract
Relevant
Language

3

Assign
Specificity
Rating

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