‘‘(C) RELIEF.—Relief for an individual 
prevailing in an action brought under this para-
graph shall include— 
‘‘(i) reinstatement with the same se-
niority status that the individual would 
have had, but for the discrimination; 
‘‘(ii) two times the amount of back 
pay otherwise owed to the individual, with 
interest; and 
‘‘(iii) 
compensation 
for 
litigation 
costs, expert witness fees, and reasonable 
attorneys’ fees. 
‘‘(D) CONFIDENTIALITY.— 
‘‘(i) IN
GENERAL.—Except as pro-
vided in clause (ii), the Board and any of-
ficer or employee of the Board may not 
disclose any information, including infor-
mation provided by a whistleblower to the 
Board, which could reasonably be expected 
to reveal the identity of a whistleblower 
unless and until required to be disclosed to 
a defendant or respondent in connection 
with a public proceeding instituted by the 
Commission or any entity described in 
clause (iii). 
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‘‘(ii) 
RULE
OF
CONSTRUCTION.— 
Nothing in this section is intended to limit, 
or shall be construed to limit, the ability of 
the Attorney General to present such evi-
dence to a grand jury or to share such evi-
dence with potential witnesses or defend-
ants in the course of an ongoing criminal 
investigation. 
‘‘(iii) AVAILABILITY TO GOVERNMENT 
AGENCIES.— 
‘‘(I) IN GENERAL.—Without the 
loss of its status as confidential in the 
hands of the Board, all information 
referred to in clause (i) may, in the 
discretion of the Board, when deter-
mined by the Board to be necessary to 
accomplish the purposes of this Act 
and to protect investors, be made 
available to— 
‘‘(aa) the Attorney General 
of the United States; 
‘‘(bb) an appropriate regu-
latory authority; 
‘‘(cc) a self-regulatory orga-
nization; 
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‘‘(dd) a State attorney gen-
eral in connection with any crimi-
nal investigation; 
‘‘(ee) any appropriate State 
regulatory authority; 
‘‘(ff) the Commission; 
‘‘(gg) a foreign securities 
authority; and 
‘‘(hh) a foreign law enforce-
ment authority. 
‘‘(II) CONFIDENTIALITY.— 
‘‘(aa) IN
GENERAL.—Each 
of the entities described in items 
(aa) through (ff) of subclause (I) 
shall maintain such information 
as confidential in accordance with 
the 
requirements 
established 
under clause (i). 
‘‘(bb) FOREIGN
AUTHORI-
TIES.—Each of the entities de-
scribed in subclauses (gg) and 
(hh) of subclause (I) shall main-
tain such information in accord-
ance with such assurances of con-
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fidentiality as the Board deter-
mines appropriate. 
‘‘(E) RIGHTS RETAINED.—Nothing in this 
subsection shall be deemed to diminish the 
rights, privileges, or remedies of any whistle-
blower under any Federal or State law, or 
under any collective bargaining agreement. 
‘‘(8) PROVISION OF FALSE INFORMATION.—A 
whistleblower shall not be entitled to an award under 
this section if the whistleblower— 
‘‘(A) knowingly and willfully makes any 
false, fictitious, or fraudulent statement or rep-
resentation; or 
‘‘(B) uses any false writing or document 
knowing the writing or document contains any 
false, fictitious, or fraudulent statement or 
entry. 
‘‘(9) RULEMAKING
AUTHORITY.—The Board 
shall have the authority to issue such rules and 
standards as may be necessary or appropriate to im-
plement the provisions of this section consistent with 
the purposes of this section. 
‘‘(10) COORDINATION.—To the maximum ex-
tent practicable, the Board shall coordinate with the 
Office of the Whistleblower of the Securities Ex-
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change Commission in carrying out this sub-
section.’’; and 
(2) in section 109(c)(2) (15 U.S.C. 7219(c)(2)), 
by striking ‘‘all funds collected’’ and inserting ‘‘at 
least 50 percent of funds collected’’. 
SEC. 3. DETERMINATION OF BUDGETARY EFFECTS. 
The budgetary effects of this Act, for the purpose of 
complying with the Statutory Pay-As-You-Go Act of 2010, 
shall be determined by reference to the latest statement 
titled ‘‘Budgetary Effects of PAYGO Legislation’’ for this 
Act, submitted for printing in the Congressional Record 
by the Chairman of the House Budget Committee, pro-
vided that such statement has been submitted prior to the 
vote on passage. 
Æ 
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