New Jersey § 52:18a-258

§ 52:18a-258.

a. A State agency may authorize an individual employed by that agency or employed

or utilized by a contractor of that agency to have access to federal tax information

if it has been determined, consistent with the requirements and standards of this

section, that criminal history record information does not exist on file in the Federal

Bureau of Investigation, Identification Division, or in the State Bureau of Identification

in the Division of State Police, which would disqualify the individual from having

access to federal tax information in accordance with standards established by subsection

e. of this section. Additionally, a State agency may otherwise authorize an individual employed by that

agency or employed or utilized by a contractor of that agency to have access to federal

tax information to the extent permitted by federal Internal Revenue Service standards

governing access to federal tax information. b. A State agency that obtains federal tax information shall have criminal history

record background checks conducted in accordance with subsection c. of this section

for an individual employed by that agency or employed or utilized by a contractor

of that agency who has been identified by the agency head as being authorized to have

access to federal tax information. Additionally, a follow-up criminal history record background check shall be conducted

at least once every ten years for an individual employed by that agency or employed

or utilized by a contractor of that agency as a condition of having continued access

to federal tax information. The provisions of this subsection shall apply to a current or prospective employee

of a State agency as to whom the head of the agency determines that federal Internal

Revenue Service standards governing access to federal tax information requires a criminal

history record background check. The provisions of this subsection also shall apply to an individual who is employed

or utilized by a contractor who provides goods or services to a State agency if in

the performance of the contract the individual has or will have access to federal

tax information and as to whom the agency head of the contracting agency determines

that federal Internal Revenue Service standards governing access to federal tax information

require a criminal history record background check. c. (1) The agency head of a State agency is authorized to exchange fingerprint data

with and receive criminal history record information from the Federal Bureau of Investigation

and the Division of State Police for use in making determinations required by this

act. The Division of State Police also shall promptly notify the State agency if an individual

who was the subject of a criminal history record background check conducted pursuant

to this section is convicted of a crime or offense in this State after the date that

the criminal history record background check was performed. Upon receipt of such notification, the agency head shall make a determination regarding

the individual's qualification to access federal tax information. A criminal history record background check shall not be performed pursuant to this

act unless the employee or individual shall have furnished written consent to the

check. (2) An individual determined to require a criminal history record background check

in accordance with subsection b. of this section shall submit to the agency head that

individual's name, address, and fingerprints taken by a State or municipal law enforcement

agency or by a private entity under contract with the State. (3) The fingerprints of each individual subject to a criminal history record background

check in accordance with subsection b. of this section and the written consent of

that individual shall be submitted to the Superintendent of State Police for a criminal

history record background check to be performed. The superintendent shall compare these fingerprints with fingerprints on file with

the Bureau of Identification in the Division of State Police, Department of Law and

Public Safety, and the Federal Bureau of Investigation, consistent with State and

federal laws, rules, and regulations. (4) The cost of a criminal history record background check, including all costs for

administering and processing the check, shall be borne by the State agency in the

case of a current or prospective employee of the State agency. Nothing in this act shall require the State agency to bear the cost of a criminal

history record background check in the case of an individual employed or utilized

by a contractor. (5)(a) If a prospective employee or individual employed or utilized by a contractor

refuses to consent to, or cooperate in, the securing of a criminal history record

background check required by subsection b. of this section, the State agency shall

not employ or utilize that person in a position for which access to federal tax information

is required. (b) If a current employee of a State agency refuses to consent to, or cooperate in,

the securing of a criminal history record background check required by subsection

b. of this section, the employing agency shall terminate that employee's access to

federal tax information and may remove that employee from any position requiring such

access, but shall make a reasonable effort to retain that individual as an employee

in another position within the agency that does not require access to federal tax

information and for which the current employee is qualified. (6) Criminal history record information subject to federal confidentiality requirements

may only be used for the purposes of making, supporting, or defending decisions regarding

the appointment, hiring, or retention of employees or for complying with any requirements

of the federal Internal Revenue Service regarding access to federal tax information. d. A State agency whose employees' job duties require access to federal tax information

shall establish a policy for background investigations applicable to current and prospective

employees and individuals employed or utilized by contractors subject to subsection

b. of this section. e. An individual shall be disqualified from having access to federal tax information

if that individual's criminal history background check reveals a record of conviction

of any of the following crimes or offenses: (1) in New Jersey, any crime or disorderly persons offense: (a) involving theft as set forth in chapter 20 of Title 2C of the New Jersey Statutes;

or (b) involving forgery or fraudulent practices as set forth in chapter 21 of Title

2C of the New Jersey Statutes; or (2) in any other state or jurisdiction, of conduct which, if committed in New Jersey,

would constitute any of the crimes or disorderly persons offenses described in paragraph

(1) of this subsection. f. (1) Notwithstanding the provisions of subsection e. of this section, an individual

shall not be disqualified from having access to federal tax information on the basis

of any conviction disclosed by a criminal history background check performed pursuant

to subsection b. of this section if the individual has affirmatively demonstrated

to the agency head clear and convincing evidence of the individual's rehabilitation. In determining whether an individual has affirmatively demonstrated rehabilitation,

the following factors shall be considered: (a) the nature and responsibility of the position involved in which access to federal

tax information is authorized or required; (b) the nature and seriousness of the offense; (c) the circumstances under which the offense occurred; (d) the date of the offense; (e) the age of the individual when the offense was committed; (f) whether the offense was an isolated or repeated incident; (g) any social conditions which may have contributed to the offense; and (h) any evidence of rehabilitation, including good conduct in prison or in the community,

counseling or psychiatric treatment received, acquisition of additional academic or

vocational schooling, successful participation in correctional work-release programs,

or the recommendation of those who have had the individual under their supervision. (2) The agency head shall make the final determination regarding the disqualification

from access to federal tax information by an individual with a criminal conviction

specified under this section. g. For purposes of this section: “ Agency head ” means, with respect to a department in the Executive branch of State government

or any division, office, board, commission, council, or bureau allocated to that department,

the commissioner of the department or an individual in that department designated

by the commissioner and, with respect to the Judicial branch of State government,

the Director of the Administrative Office of the Courts or an individual designated

by the director. “ Contractor ” means a contractor or subcontractor that provides goods or services to a State agency. “ Federal tax information ” means federal tax returns and return information, and information derived therefrom,

in the possession or control of a State agency which is covered by the confidentiality

protections of the federal Internal Revenue Code and subject to the safeguarding requirements

of paragraph (4) of subsection (p) of section 6103 of the federal Internal Revenue Code ( 26 U.S.C. s.6103 ), including federal Internal Revenue Service oversight. “ State agency ” means a department, division, office, board, commission, council, or bureau in the

Executive branch of State government, including the Department of the Treasury, the

Department of Human Services, the Department of Labor and Workforce Development, and

any other State agency that submits to the federal Internal Revenue Service a request

for access to federal tax information to perform its official duties, and the Judicial

branch of State government.