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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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. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Ditto Act of 2016’’. 
SEC. 2. REQUIREMENT TO MAINTAIN RECORDS. 
(a) AMENDMENT.—Chapter 31 of title 44, United 
States Code, is amended by adding at the end the fol-
lowing new section: 
‘‘§ 3108. Requirement to maintain records 
‘‘(a) IN GENERAL.—If the Internal Revenue Service 
obtains a preserved record, the Internal Revenue Service 
shall preserve for not less than 3 years from the date on 
which the record was obtained— 
‘‘(1) the preserved record or a copy of the pre-
served record; and 
‘‘(2) all records related to the preserved record. 
‘‘(b) PRESERVED RECORD DEFINED.—In this sec-
tion, the term ‘preserved record’ means any record that 
is maintained by a person other than the Federal Govern-
ment pursuant to a rule, guidance, or other directive from 
the Internal Revenue Service that requires or recommends 
the person maintain records for a particular period of time 
on a particular matter. 
‘‘(c) RULE OF CONSTRUCTION.—Nothing in this sec-
tion shall be construed as— 
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‘‘(1) limiting the preservation of a preserved 
record for a longer period of time than is required 
by this section; or 
‘‘(2) shortening the period of time a preserved 
record is otherwise required to be maintained.’’. 
(b) TECHNICAL AND CONFORMING AMENDMENT.— 
The table of sections for chapter 31 of title 44, United 
States Code, is amended by adding at the end the fol-
lowing new item: 
‘‘3108. Requirement to maintain records.’’. 
(c) EFFECTIVE DATE; APPLICABILITY.—The amend-
ments made by this section shall take effect as of the date 
of the enactment of this Act and shall apply with respect 
to any preserved record (as such term is defined in section 
3108(b) of title 44, United States Code, as added by sub-
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 
Code, to require the maintenance of certain 
records for 3 years, and for other purposes. 
JUNE 21, 2016 
Committed to the Committee of the Whole House on the 
State of the Union and ordered to be printed 
VerDate Sep 11 2014 
23:34 Jun 21, 2016
Jkt 059200
PO 00000
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rfrederick on DSK6VPTVN1PROD with BILLS