Tax administration; award for tax underpayment detection assistance.

Added language clarifying that information provided by informants is considered tax information for confidentiality purposes and that public records created under this section must redact tax information before disclosure.

Removed the Senate Finance Committee date stamp and removed the House Committee date placeholder, indicating the bill moved from Senate to House consideration.

Changed the bill identifier from '26107398D' to '26108460D' and updated the header from 'SENATE SUBSTITUTE' to 'HOUSE SUBSTITUTE', reflecting the bill's progression through the legislative process.

Added a requirement that informants must sign a confidentiality agreement or otherwise ensure taxpayer information remains confidential, and clarified that the Department's exemption from disclosure applies to both the Department and its employees.

Changed the award structure so that both the primary award (15-30% of collected proceeds) and the secondary discretionary award (up to 10%) are now both described as 'discretionary awards' rather than having one as a fixed minimum requirement.

Removed the original bill's metadata including the introduction date (January 14, 2026) and prefile date (January 10, 2026), replacing them with Senate substitute information dated February 5, 2026.

Removed the provision allowing the Tax Commissioner to require informants to submit information in affidavit form under oath.

Removed the provision allowing informants to bring circuit court actions to challenge Tax Commissioner determinations, eliminating the judicial review mechanism for award disputes.