A bill to amend 1973 PA 186, entitled “Tax tribunal act,” by amending section 46 (MCL 205.746).
This bill aims to refine procedures for evidence submission in tribunal proceedings, detailing the types of evidence admissible and the exclusion of irrelevant or immaterial evidence. The bill emphasizes the official recording of tribunal proceedings and public access to related documents under the Freedom of Information Act, while also outlining a comprehensive process for issuing, challenging, and reviewing protective orders to safeguard confidential information. It specifies that protective orders must be narrowly written to protect confidentiality without inhibiting the disclosure of non-confidential information, allowing for the redaction of confidential details from otherwise disclosable records. Furthermore, it defines "confidential information" broadly, covering various data types and circumstances under which information can be deemed confidential, including security, competitive disadvantage, personal privacy, and preexisting confidentiality agreements.
Introduced
by
Referred to the Committee on Tax Policy