To confirm the confidentiality of internal audit and other manuals, training materials, guidelines, thresholds, and procedures.

HB 5653 amends West Virginia's tax code to explicitly require confidentiality for internal tax administration materials, including manuals, training materials, guidelines, thresholds, and procedures used by the Tax Commissioner's office. This extends existing protections for tax returns to cover these additional internal documents, prohibiting disclosure to the public without authorization. The law applies to all state and local tax authorities handling tax matters, ensuring internal processes for tax enforcement and compliance remain shielded. It aligns with current rules that protect sensitive tax information while adding clarity to previously unspecified materials.