IB 

Union Calendar No. 494 

114TH CONGRESS 

2D SESSION H. R. 4921 

[Report No. 114–636] 

To amend chapter 31 of title 44, United States Code, to require the 

maintenance of certain records for 3 years, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 13, 2016 

Mr. WALKER introduced the following bill; which was referred to the 

Committee on Oversight and Government Reform 

JUNE 21, 2016 

Committed to the Committee of the Whole House on the State of the Union 

and ordered to be printed 


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•HR 4921 RH

A BILL 

To amend chapter 31 of title 44, United States Code, to 

require the maintenance of certain records for 3 years, 

and for other purposes. 


rfrederick on DSK6VPTVN1PROD with BILLS
3 

•HR 4921 RH

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Ditto Act of 2016’’. 

5 SEC. 2. REQUIREMENT TO MAINTAIN RECORDS. 

6 (a) AMENDMENT.—Chapter 31 of title 44, United 

7 States Code, is amended by adding at the end the fol8 lowing new section: 

9 ‘‘§ 3108. Requirement to maintain records 

10 ‘‘(a) IN GENERAL.—If the Internal Revenue Service 

11 obtains a preserved record, the Internal Revenue Service 

12 shall preserve for not less than 3 years from the date on 

13 which the record was obtained— 

14 ‘‘(1) the preserved record or a copy of the pre15 served record; and 

16 ‘‘(2) all records related to the preserved record. 

17 ‘‘(b) PRESERVED RECORD DEFINED.—In this sec18 tion, the term ‘preserved record’ means any record that 

19 is maintained by a person other than the Federal Govern20 ment pursuant to a rule, guidance, or other directive from 

21 the Internal Revenue Service that requires or recommends 

22 the person maintain records for a particular period of time 

23 on a particular matter. 

24 ‘‘(c) RULE OF CONSTRUCTION.—Nothing in this sec25 tion shall be construed as— 


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•HR 4921 RH

1 ‘‘(1) limiting the preservation of a preserved 

2 record for a longer period of time than is required 

3 by this section; or 

4 ‘‘(2) shortening the period of time a preserved 

5 record is otherwise required to be maintained.’’. 

6 (b) TECHNICAL AND CONFORMING AMENDMENT.— 

7 The table of sections for chapter 31 of title 44, United 

8 States Code, is amended by adding at the end the fol9 lowing new item: 

‘‘3108. Requirement to maintain records.’’. 

10 (c) EFFECTIVE DATE; APPLICABILITY.—The amend11 ments made by this section shall take effect as of the date 

12 of the enactment of this Act and shall apply with respect 

13 to any preserved record (as such term is defined in section 

14 3108(b) of title 44, United States Code, as added by sub15 section (a)) obtained on or after the effective date. 


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Union Calendar No. 494 

114TH CONGRESS 

2D SESSION H. R. 4921 

[Report No. 114–636] 

A BILL 

To amend chapter 31 of title 44, United States 

records for 3 years, and for other purposes. Code, to require the maintenance of certain 

JUNE 21, 2016 

Committed to the Committee of the Whole House on the 

State of the Union and ordered to be printed 


rfrederick on DSK6VPTVN1PROD with BILLS