KRS 197.120: Employment of prisoners by other state agencies -- Restriction.

(1) The Department of Corrections may enter into contracts with any other state agency

for the use and employment of prisoners who may be eligible for the assignments.

The contracts shall specifically set forth the compensation to be paid to the

Department of Corrections for the use and employment of the prisoners, for the

payment of the expenses of transporting, guarding, housing, disciplining, and

maintaining the prisoners while so employed. The amount to be paid shall be

certified by the contracting parties to the Finance and Administration Cabinet at the

end of each month and shall be charged to the appropriation of the agency liable for

the payment thereof and credited to the budget of the department to be disbursed

and expended as it directs. Any contract may provide for a fixed per diem

compensation to be paid to the department for each day's work performed by the

prisoner and the department shall pay, out of the per diem compensation, the

expenses of transporting, guarding, disciplining, housing, and maintaining prisoners

as may be provided in the contracts.

(2) The Department of Corrections shall not enter into any contract with the

Department of Revenue for the use or employment of prisoners in any capacity that

allows prisoners access to taxpayer inform ation, including, but not limited to, tax

returns, informational reporting returns, social security numbers, telephone

numbers, or addresses.