D.23.4 - Tax credits

Tax Credits allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of tax liability designed to encourage certain kinds of activities or to aid taxpayers in special circumstances.

The recommended provisional security categorization for the tax credits information type is as follows:

Security category

D.23.4 - Tax credits = {(confidentiality, Moderate), (integrity, Low), (availability, Low)}

Confidentiality Moderate

The confidentiality impact level is the effect of unauthorized disclosure of tax credit information on the ability of responsible agencies to allow special exclusions, exemptions, or deductions from gross income or which provide special credits, a preferential rate of tax, or a deferral of tax liability designed to encourage certain kinds of activities or to aid taxpayers in special circumstances. Many of the records associated with disbursements may include information subject to privacy restrictions (e.g., the Privacy Act of 1974, the Internal Revenue Code and Manual, or the Economic Espionage Act). (The provisional impact levels for personnel information are documented in the Personal Identity and Authentication, Income, Representative Payee, and Entitlement Event information types.) In such cases, punitive consequences and/or loss of public confidence can have a seriously disruptive effect on an agency's operations and mission. In many cases, unauthorized disclosure of tax credit information can have a serious adverse effect on agency operations, assets, or individuals. Recommended Availability Impact Level: The provisional confidentiality impact level recommended for tax credit information is moderate.

Integrity Low

The integrity impact level is based on the specific mission and the data supporting that mission, not on the time required to detect the modification or destruction of information. Tax credits are not generally time-critical. In most cases, the adverse effects of unauthorized modification or destruction of tax credits on agency mission functions or public confidence in the agency will be limited. Recommended Integrity Impact Level: The provisional integrity impact level recommended for tax credits is low.

Availability Low

The availability impact level is based on the specific mission and the data supporting that mission, not on the time required to re-establish access to tax credits information. Taxation processes are generally tolerant of delay. In most cases, disruption of access to tax credit information can be expected to have only a limited adverse effect on agency operations, agency assets, or individuals. Recommended Availability Impact Level: The provisional availability impact level recommended for tax credit information is low.