I 

115TH CONGRESS 

2D SESSION H. R. 5376 

To amend the Internal Revenue Code of 1986 to ensure that contractors 

to whom return information is disclosed comply with confidentiality safeguards. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 21, 2018 

Mr. RENACCI 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 ensure 

that contractors to whom return information is disclosed 

comply with confidentiality safeguards. 

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 ‘‘Protecting Taxpayer 

5 Confidentiality Through Safeguards Act’’. 


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1 SEC. 2. COMPLIANCE BY CONTRACTORS WITH CONFIDEN2 TIALITY SAFEGUARDS. 

3 (a) IN GENERAL.—Section 6103(p) of the Internal 

4 Revenue Code of 1986 is amended by adding at the end 

5 the following new paragraph: 

6 ‘‘(9) DISCLOSURE TO CONTRACTORS AND

7 OTHER AGENTS.—Notwithstanding any other provi8 sion of this section, no return or return information 

9 shall be disclosed to any contractor or other agent 

10 of a Federal, State, or local agency unless such 

11 agency, to the satisfaction of the Secretary— 

12 ‘‘(A) has requirements in effect which re13 quire each such contractor or other agent which 

14 would have access to returns or return informa15 tion to provide safeguards (within the meaning 

16 of paragraph (4)) to protect the confidentiality 

17 of such returns or return information, 

18 ‘‘(B) agrees to conduct an on-site review 

19 every 3 years (or a mid-point review in the case 

20 of contracts or agreements of less than 3 years 

21 in duration) of each contractor or other agent 

22 to determine compliance with such require23 ments, 

24 ‘‘(C) submits the findings of the most re25 cent review conducted under subparagraph (B) 


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1 to the Secretary as part of the report required 

2 by paragraph (4)(E), and 

3 ‘‘(D) certifies to the Secretary for the most 

4 recent annual period that such contractor or 

5 other agent is in compliance with all such re6 quirements. 

7 The certification required by subparagraph (D) shall 

8 include the name and address of each contractor and 

9 other agent, a description of the contract or agree10 ment with such contractor or other agent, and the 

11 duration of such contract or agreement. The require12 ments of this paragraph shall not apply to disclo13 sures pursuant to subsection (n) for purposes of 

14 Federal tax administration.’’. 

15 (b) CONFORMING AMENDMENT.—Section 

16 6103(p)(8)(B) of such Code is amended by inserting ‘‘or 

17 paragraph (9)’’ after ‘‘subparagraph (A)’’. 

18 (c) EFFECTIVE DATE.— 

19 (1) IN GENERAL.—The amendments made by 

20 this section shall apply to disclosures made after the 

21 date of the enactment of this Act. 

22 (2) CERTIFICATIONS.—The first certification 

23 under section 6103(p)(9)(D) of the Internal Revenue 

24 Code of 1986, as added by subsection (a), shall be 

25 made with respect to the portion of calendar year 


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1 2018 following the date of the enactment of this 

2 Act. 

Æ 


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