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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10546 Introduced in House (IH)]

<DOC>

118th CONGRESS
  2d Session
                               H. R. 10546

 To amend the Internal Revenue Code of 1986 to allow the disclosure of 
   certain business tax return information to the Bureau of Economic 
  Analysis and the Bureau of Labor Statistics for certain statistical 
                               purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           December 20, 2024

  Mr. Beyer introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to allow the disclosure of 
   certain business tax return information to the Bureau of Economic 
  Analysis and the Bureau of Labor Statistics for certain statistical 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DISCLOSURE OF CERTAIN BUSINESS RETURN INFORMATION FOR 
              STATISTICAL PURPOSES.

    (a) Expansion of Return Information Disclosed to Bureau of Economic 
Analysis.--Section 6103(j)(1)(B) of the Internal Revenue Code of 1986 
is amended to read as follows:
                    ``(B) such return information reflected on returns 
                of corporations and returns of partnerships, and such 
                return information directly relating to the activity of 
                a sole proprietorship with gross receipts of more than 
                $250,000 for the taxable year of such return reflected 
                on returns of individuals, to officers and employees of 
                the Bureau of Economic Analysis,''.
    (b) Disclosure of Return Information to Bureau of Labor 
Statistics.--Section 6103(j) of such Code is amended by adding at the 
end the following new paragraph:
            ``(7) Department of labor.--
                    ``(A) In general.--Upon request in writing by the 
                Secretary of Labor, the Secretary shall furnish to 
                officers and employees of the Bureau of Labor 
                Statistics such return information described in 
                subparagraph (B) as the Secretary may prescribe by 
                regulation for the purpose of, but only to the extent 
                necessary in, the structuring of censuses and national 
                economic accounts and conducting related statistical 
                activities authorized by law.
                    ``(B) Return information.--The return information 
                that may be furnished to officers and employees of the 
                Bureau of Labor Statistics pursuant to subparagraph (A) 
                shall be limited to:
                            ``(i) Employer identification numbers, 
                        business names, business addresses (including 
                        mailing addresses and physical locations), 
                        principal industrial activity codes (including 
                        the business description) and the form number 
                        and name of business tax forms filed (including 
                        Forms 1120, 1120-S, 1065, 1120-C, 1120-F, CT-1, 
                        943, 990, 990-EZ, 990-PF, and 990-T).
                            ``(ii) Taxpayer identification numbers, 
                        business names, business addresses (including 
                        mailing addresses and physical locations), 
                        principal industrial activity codes (including 
                        the business description) from Form 1040, 
                        Schedule C (or successor forms).
                            ``(iii) Gross receipts or sales less 
                        returns and allowances from Forms 1120, 1120-S, 
                        1065, 1120-C, and 1120-F and from Form 1040 
                        Schedule C (or successor forms).
                            ``(iv) Total revenues from Forms 990, 990-
                        EZ, and 990-PF (or successor forms).
                            ``(v) Employer identification numbers and 
                        number of employees and total wages (including 
                        wages, tips, and other compensation) from Forms 
                        941, 943, and 944 (or successor forms) if 
                        applicable.
                            ``(vi) Employer identification numbers and 
                        the employment code from the Internal Revenue 
                        Service business master files (or successor 
                        codes and files).
                            ``(vii) Employer identification numbers and 
                        the type of entity code from Form SS-4 (or 
                        successor forms).''.
    (c) Facilitating Collaboration Between Recipients of Information 
for Statistical Uses.--Section 6103(j)(4) of such Code is amended to 
read as follows:
            ``(4) Anonymous form.--
                    ``(A) In general.--Except as authorized in 
                subparagraph (B), no person who receives a return or 
                return information under this subsection shall disclose 
                such return or return information to any person other 
                than the taxpayer to whom it relates except in a form 
                which cannot be associated with, or otherwise identify, 
                directly or indirectly, a particular taxpayer.
                    ``(B) Exception.--Recipients of return information 
                under this subsection may disclose such return 
                information to other persons to whom disclosure of such 
                return information is authorized under this subsection 
                to the extent and for the purposes for which such 
                disclosure is authorized by this subsection (without 
                regard to this paragraph), subject to such requirements 
                and conditions as the Secretary may prescribe.''.
    (d) Application of Return Information Safeguards.--Section 
6103(p)(4) of such Code is amended by striking ``(j)(1), (2), or (5)'' 
each place it appears and inserting ``(j)(1), (2), (5), or (7)''.
    (e) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
                                 <all>
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