I 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. DISCLOSURE OF CERTAIN BUSINESS RETURN 

4 INFORMATION FOR STATISTICAL PURPOSES. 

5 (a) EXPANSION OF RETURN INFORMATION DIS6 CLOSED TO BUREAU OF ECONOMIC ANALYSIS.—Section 

7 6103(j)(1)(B) of the Internal Revenue Code of 1986 is 

8 amended to read as follows: 


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1 ‘‘(B) such return information reflected on 

2 returns of corporations and returns of partner3 ships, and such return information directly re4 lating to the activity of a sole proprietorship 

5 with gross receipts of more than $250,000 for 

6 the taxable year of such return reflected on re7 turns of individuals, to officers and employees 

8 of the Bureau of Economic Analysis,’’. 

9 (b) DISCLOSURE OF RETURN INFORMATION TO BU10 REAU OF LABOR STATISTICS.—Section 6103(j) of such 

11 Code is amended by adding at the end the following new 

12 paragraph: 

13 ‘‘(7) DEPARTMENT OF LABOR.— 

14 ‘‘(A) IN GENERAL.—Upon request in writ15 ing by the Secretary of Labor, the Secretary 

16 shall furnish to officers and employees of the 

17 Bureau of Labor Statistics such return infor18 mation described in subparagraph (B) as the 

19 Secretary may prescribe by regulation for the 

20 purpose of, but only to the extent necessary in, 

21 the structuring of censuses and national eco22 nomic accounts and conducting related statis23 tical activities authorized by law. 

24 ‘‘(B) RETURN INFORMATION.—The return 

25 information that may be furnished to officers 


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1 and employees of the Bureau of Labor Statis2 tics pursuant to subparagraph (A) shall be lim3 ited to: 

4 ‘‘(i) Employer identification numbers, 

5 business names, business addresses (in6 cluding mailing addresses and physical lo7 cations), principal industrial activity codes 

8 (including the business description) and 

9 the form number and name of business tax 

10 forms filed (including Forms 1120, 1120– 

11 S, 1065, 1120–C, 1120–F, CT–1, 943, 

12 990, 990–EZ, 990–PF, and 990–T). 

13 ‘‘(ii) Taxpayer identification numbers, 

14 business names, business addresses (in15 cluding mailing addresses and physical lo16 cations), principal industrial activity codes 

17 (including the business description) from 

18 Form 1040, Schedule C (or successor 

19 forms). 

20 ‘‘(iii) Gross receipts or sales less re21 turns and allowances from Forms 1120, 

22 1120–S, 1065, 1120–C, and 1120–F and 

23 from Form 1040 Schedule C (or successor 

24 forms). 


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1 ‘‘(iv) Total revenues from Forms 990, 

2 990–EZ, and 990–PF (or successor 

3 forms). 

4 ‘‘(v) Employer identification numbers 

5 and number of employees and total wages 

6 (including wages, tips, and other com7 pensation) from Forms 941, 943, and 944 

8 (or successor forms) if applicable. 

9 ‘‘(vi) Employer identification numbers 

10 and the employment code from the Inter11 nal Revenue Service business master files 

12 (or successor codes and files). 

13 ‘‘(vii) Employer identification num14 bers and the type of entity code from 

15 Form SS–4 (or successor forms).’’. 

16 (c) FACILITATING COLLABORATION BETWEEN RE17 CIPIENTS OF INFORMATION FOR STATISTICAL USES.— 

18 Section 6103(j)(4) of such Code is amended to read as 

19 follows: 

20 ‘‘(4) ANONYMOUS FORM.— 

21 ‘‘(A) IN GENERAL.—Except as authorized 

22 in subparagraph (B), no person who receives a 

23 return or return information under this sub24 section shall disclose such return or return in25 formation to any person other than the taxVerDate Sep 11 2014 02:27 Jan 28, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H10546.IH H10546

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1 payer to whom it relates except in a form which 

2 cannot be associated with, or otherwise identify, 

3 directly or indirectly, a particular taxpayer. 

4 ‘‘(B) EXCEPTION.—Recipients of return 

5 information under this subsection may disclose 

6 such return information to other persons to 

7 whom disclosure of such return information is 

8 authorized under this subsection to the extent 

9 and for the purposes for which such disclosure 

10 is authorized by this subsection (without regard 

11 to this paragraph), subject to such require12 ments and conditions as the Secretary may pre13 scribe.’’. 

14 (d) APPLICATION OF RETURN INFORMATION SAFE15 GUARDS.—Section 6103(p)(4) of such Code is amended by 

16 striking ‘‘(j)(1), (2), or (5)’’ each place it appears and in17 serting ‘‘(j)(1), (2), (5), or (7)’’. 

18 (e) EFFECTIVE DATE.—The amendments made by 

19 this section shall take effect on the date of the enactment 

20 of this Act. 

Æ 


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