H. R. 3151—17 
(b) CLERICAL AMENDMENT.—The table of sections for chapter 
77 is amended by inserting after the item relating to section 7526 
the following new item: 
‘‘Sec. 7526A. Return preparation programs for applicable taxpayers.’’. 
SEC. 1402. PROVISION OF INFORMATION REGARDING LOW-INCOME 
TAXPAYER CLINICS. 
(a) IN GENERAL.—Section 7526(c) is amended by adding at 
the end the following new paragraph: 
‘‘(6) PROVISION OF INFORMATION REGARDING QUALIFIED LOW- 
INCOME TAXPAYER CLINICS.—Notwithstanding any other provi-
sion of law, officers and employees of the Department of the 
Treasury may— 
‘‘(A) advise taxpayers of the availability of, and eligi-
bility requirements for receiving, advice and assistance 
from one or more specific qualified low-income taxpayer 
clinics receiving funding under this section, and 
‘‘(B) provide information regarding the location of, and 
contact information for, such clinics.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall take effect on the date of the enactment of this Act. 
SEC. 1403. NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER 
ASSISTANCE CENTERS. 
Not later than 90 days before the date that a proposed closure 
of a Taxpayer Assistance Center would take effect, the Secretary 
of the Treasury (or the Secretary’s delegate) shall— 
(1) make publicly available (including by non-electronic 
means) a notice which— 
(A) identifies the Taxpayer Assistance Center proposed 
for closure and the date of such proposed closure; and 
(B) identifies the relevant alternative sources of tax-
payer assistance which may be utilized by taxpayers 
affected by such proposed closure; and 
(2) submit to Congress a written report that includes— 
(A) the information included in the notice described 
in paragraph (1); 
(B) the reasons for such proposed closure; and 
(C) such other information as the Secretary may deter-
mine appropriate. 
SEC. 1404. RULES FOR SEIZURE AND SALE OF PERISHABLE GOODS 
RESTRICTED TO ONLY PERISHABLE GOODS. 
(a) IN GENERAL.—Section 6336 is amended by striking ‘‘or 
become greatly reduced in price or value by keeping, or that such 
property cannot be kept without great expense’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to property seized after the date of the enactment 
of this Act. 
SEC. 1405. WHISTLEBLOWER REFORMS. 
(a) MODIFICATIONS
TO
DISCLOSURE
RULES
FOR
WHISTLE-
BLOWERS.— 
(1) IN GENERAL.—Section 6103(k) is amended by adding 
at the end the following new paragraph: 
‘‘(13) DISCLOSURE TO WHISTLEBLOWERS.— 
‘‘(A) IN GENERAL.—The Secretary may disclose, to any 
individual providing information relating to any purpose
H. R. 3151—18 
described in paragraph (1) or (2) of section 7623(a), return 
information related to the investigation of any taxpayer 
with respect to whom the individual has provided such 
information, but only to the extent that such disclosure 
is necessary in obtaining information, which is not other-
wise reasonably available, with respect to the correct deter-
mination of tax liability for tax, or the amount to be col-
lected with respect to the enforcement of any other provi-
sion of this title. 
‘‘(B) UPDATES ON WHISTLEBLOWER INVESTIGATIONS.— 
The Secretary shall disclose to an individual providing 
information relating to any purpose described in paragraph 
(1) or (2) of section 7623(a) the following: 
‘‘(i) Not later than 60 days after a case for which 
the individual has provided information has been 
referred for an audit or examination, a notice with 
respect to such referral. 
‘‘(ii) Not later than 60 days after a taxpayer with 
respect to whom the individual has provided informa-
tion has made a payment of tax with respect to tax 
liability to which such information relates, a notice 
with respect to such payment. 
‘‘(iii) Subject to such requirements and conditions 
as are prescribed by the Secretary, upon a written 
request by such individual— 
‘‘(I) information on the status and stage of 
any investigation or action related to such informa-
tion, and 
‘‘(II) in the case of a determination of the 
amount of any award under section 7623(b), the 
reasons for such determination. 
Clause (iii) shall not apply to any information if the Sec-
retary determines that disclosure of such information would 
seriously impair Federal tax administration. Information 
described in clauses (i), (ii), and (iii) may be disclosed 
to a designee of the individual providing such information 
in accordance with guidance provided by the Secretary.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) 
CONFIDENTIALITY
OF
INFORMATION.—Section 
6103(a)(3) is amended by striking ‘‘subsection (k)(10)’’ and 
inserting ‘‘paragraph (10) or (13) of subsection (k)’’. 
(B) PENALTY FOR UNAUTHORIZED DISCLOSURE.—Section 
7213(a)(2) is amended by striking ‘‘(k)(10)’’ and inserting 
‘‘(k)(10) or (13)’’. 
(C) COORDINATION WITH AUTHORITY TO DISCLOSE FOR 
INVESTIGATIVE PURPOSES.—Section 6103(k)(6) is amended 
by adding at the end the following new sentence: ‘‘This 
paragraph shall not apply to any disclosure to an individual 
providing information relating to any purpose described 
in paragraph (1) or (2) of section 7623(a) which is made 
under paragraph (13)(A).’’. 
(b) PROTECTION
AGAINST
RETALIATION.—Section 7623 is 
amended by adding at the end the following new subsection: 
‘‘(d) CIVIL ACTION TO PROTECT AGAINST RETALIATION CASES.— 
‘‘(1) ANTI-RETALIATION
WHISTLEBLOWER
PROTECTION
FOR 
EMPLOYEES.—No employer, or any officer, employee, contractor, 
subcontractor, or agent of such employer, may discharge,
H. R. 3151—19 
demote, suspend, threaten, harass, or in any other manner 
discriminate against an employee in the terms and conditions 
of employment (including through an act in the ordinary course 
of such employee’s duties) in reprisal for any lawful act done 
by the employee— 
‘‘(A) to provide information, cause information to be 
provided, or otherwise assist in an investigation regarding 
underpayment of tax or any conduct which the employee 
reasonably believes constitutes a violation of the internal 
revenue laws or any provision of Federal law relating to 
tax fraud, when the information or assistance is provided 
to the Internal Revenue Service, the Secretary of the 
Treasury, the Treasury Inspector General for Tax Adminis-
tration, the Comptroller General of the United States, the 
Department of Justice, the United States Congress, a per-
son with supervisory authority over the employee, or any 
other person working for the employer who has the 
authority to investigate, discover, or terminate misconduct, 
or 
‘‘(B) to testify, participate in, or otherwise assist in 
any administrative or judicial action taken by the Internal 
Revenue Service relating to an alleged underpayment of 
tax or any violation of the internal revenue laws or any 
provision of Federal law relating to tax fraud. 
‘‘(2) ENFORCEMENT ACTION.— 
‘‘(A) IN GENERAL.—A person who alleges discharge or 
other reprisal by any person in violation of paragraph 
(1) may seek relief under paragraph (3) by— 
‘‘(i) filing a complaint with the Secretary of Labor, 
or 
‘‘(ii) if the Secretary of Labor has not issued a 
final decision within 180 days of the filing of the com-
plaint and there is no showing that such delay is 
due to the bad faith of the claimant, bringing an action 
at law or equity for de novo review in the appropriate 
district court of the United States, which shall have 
jurisdiction over such an action without regard to the 
amount in controversy. 
‘‘(B) PROCEDURE.— 
‘‘(i) IN GENERAL.—An action under subparagraph 
(A)(i) shall be governed under the rules and procedures 
set forth in section 42121(b) of title 49, United States 
Code. 
‘‘(ii) EXCEPTION.—Notification made under section 
42121(b)(1) of title 49, United States Code, shall be 
made to the person named in the complaint and to 
the employer. 
‘‘(iii) BURDENS
OF
PROOF.—An action brought 
under subparagraph (A)(ii) shall be governed by the 
legal burdens of proof set forth in section 42121(b) 
of title 49, United States Code, except that in applying 
such section— 
‘‘(I) ‘behavior described in paragraph (1)’ shall 
be substituted for ‘behavior described in para-
graphs (1) through (4) of subsection (a)’ each place 
it appears in paragraph (2)(B) thereof, and
H. R. 3151—20 
‘‘(II) ‘a violation of paragraph (1)’ shall be sub-
stituted for ‘a violation of subsection (a)’ each place 
it appears. 
‘‘(iv) STATUTE OF LIMITATIONS.—A complaint under 
subparagraph (A)(i) shall be filed not later than 180 
days after the date on which the violation occurs. 
‘‘(v) JURY TRIAL.—A party to an action brought 
under subparagraph (A)(ii) shall be entitled to trial 
by jury. 
‘‘(3) REMEDIES.— 
‘‘(A) IN
GENERAL.—An employee prevailing in any 
action under paragraph (2)(A) shall be entitled to all relief 
necessary to make the employee whole. 
‘‘(B) COMPENSATORY DAMAGES.—Relief for any action 
under subparagraph (A) shall include— 
‘‘(i) reinstatement with the same seniority status 
that the employee would have had, but for the reprisal, 
‘‘(ii) the sum of 200 percent of the amount of back 
pay and 100 percent of all lost benefits, with interest, 
and 
‘‘(iii) compensation for any special damages sus-
tained as a result of the reprisal, including litigation 
costs, expert witness fees, and reasonable attorney fees. 
‘‘(4) RIGHTS RETAINED BY EMPLOYEE.—Nothing in this sec-
tion shall be deemed to diminish the rights, privileges, or 
remedies of any employee under any Federal or State law, 
or under any collective bargaining agreement. 
‘‘(5) NONENFORCEABILITY OF CERTAIN PROVISIONS WAIVING 
RIGHTS
AND
REMEDIES
OR
REQUIRING
ARBITRATION
OF
DIS-
PUTES.— 
‘‘(A) WAIVER
OF
RIGHTS
AND
REMEDIES.—The rights 
and remedies provided for in this subsection may not be 
waived by any agreement, policy form, or condition of 
employment, including by a predispute arbitration agree-
ment. 
‘‘(B) 
PREDISPUTE
ARBITRATION
AGREEMENTS.—No 
predispute arbitration agreement shall be valid or enforce-
able, if the agreement requires arbitration of a dispute 
arising under this subsection.’’. 
(c) EFFECTIVE DATE.— 
(1) IN
GENERAL.—The amendments made by subsection 
(a) shall apply to disclosures made after the date of the enact-
ment of this Act. 
(2) CIVIL
PROTECTION.—The amendment made by sub-
section (b) shall take effect on the date of the enactment of 
this Act. 
SEC. 1406. CUSTOMER SERVICE INFORMATION. 
The Secretary of the Treasury (or the Secretary’s delegate) 
shall provide helpful information to taxpayers placed on hold during 
a telephone call to any Internal Revenue Service help line, including 
the following: 
(1) Information about common tax scams. 
(2) Information on where and how to report tax scams. 
(3) Additional advice on how taxpayers can protect them-
selves from identity theft and tax scams.