datamatters24/research-document-archive huggingface dataset:
I 
115TH CONGRESS 
2D SESSION 
H. R. 5436 
To amend title 11, District of Columbia Official Code, to provide that grand 
and petit jurors serving in the Superior Court of the District of Columbia 
shall receive fees and expenses at the same rates paid to grand and 
petit jurors appearing in the district courts of the United States. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 5, 2018 
Ms. NORTON introduced the following bill; which was referred to the 
Committee on Oversight and Government Reform 
A BILL 
To amend title 11, District of Columbia Official Code, to 
provide that grand and petit jurors serving in the Supe-
rior Court of the District of Columbia shall receive fees 
and expenses at the same rates paid to grand and petit 
jurors appearing in the district courts of the United 
States. 
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 ‘‘District of Columbia 
Juror Pay Parity Act’’. 
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SEC. 2. ESTABLISHING FEES FOR JURORS SERVING IN SU-
PERIOR COURT OF THE DISTRICT OF COLUM-
BIA AT SAME RATES PAID FOR JURORS SERV-
ING IN UNITED STATES DISTRICT COURTS. 
(a) 
ESTABLISHMENT
OF
FEES.—Section 
11– 
1912(a), District of Columbia Official Code, is amended 
to read as follows: 
‘‘(a) Grand and petit jurors serving in the Superior 
Court shall receive fees and expenses at rates equivalent 
to the rates provided under section 1871 of title 28, 
United States Code, for fees and allowances paid to grand 
and petit jurors appearing in the district courts of the 
United States.’’. 
(b) CONFORMING AMENDMENT.—Section 15–718, 
District of Columbia Official Code, is repealed. 
(c) EFFECTIVE DATE.—The amendments made by 
this Act shall apply with respect to fees and expenses paid 
on or after the first day of the first fiscal year which be-
gins after the date of the enactment of this Act. 
Æ 
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I 
115TH CONGRESS 
2D SESSION 
H. R. 5437 
To require the Secretary of the Treasury to establish a program for the 
issuance of identity protection personal identification numbers. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 9, 2018 
Mr. PAULSEN (for himself and Ms. DELBENE) introduced the following bill; 
which was referred to the Committee on Ways and Means 
A BILL 
To require the Secretary of the Treasury to establish a 
program for the issuance of identity protection personal 
identification numbers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. IDENTITY PROTECTION PERSONAL IDENTI-
FICATION NUMBERS. 
Not later than 5 years after the date of the enact-
ment of this Act, the Secretary of the Treasury (or the 
Secretary’s delegate) shall establish a program to issue, 
upon the request of any individual, a number which may 
be used in connection with such individual’s Social Secu-
rity number (or other identifying information with respect 
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to such individual) to assist the Secretary in verifying such 
individual’s identity. 
Æ 
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I 
115TH CONGRESS 
2D SESSION 
H. R. 5438 
To amend the Internal Revenue Code of 1986 to allow officers and employees 
of the Department of the Treasury to provide to taxpayers information 
regarding low-income taxpayer clinics. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 9, 2018 
Mr. HOLDING (for himself and Mr. LEWIS of Georgia) 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 allow offi-
cers and employees of the Department of the Treasury 
to provide to taxpayers information regarding low-income 
taxpayer clinics. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. PROVISION OF INFORMATION REGARDING 
LOW-INCOME TAXPAYER CLINICS. 
Section 7526(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
paragraph: 
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than 3 days of session after the date of enactment 
of an approval bill as provided under this part, the 
chairs of the Committees on the Budget of the Sen-
ate and the House of Representatives shall revise al-
locations and aggregates and other appropriate lev-
els under the appropriate concurrent resolution on 
the budget to reflect the rescissions, and the Com-
mittees on Appropriations of the House of Rep-
resentatives and the Senate shall report revised sub-
allocations pursuant to section 302(b) of title III, as 
appropriate. 
‘‘(3) ADJUSTMENTS TO STATUTORY LIMITS.— 
Not later than 3 days after enactment of an ap-
proval bill provided under this section, the President 
shall revise downward by the amount of the rescis-
sions applicable limits under the Balanced Budget 
and Emergency Deficit Control Act of 1985. 
‘‘PROCEDURES FOR EXPEDITED CONSIDERATION 
‘‘SEC. 1013. (a) EXPEDITED CONSIDERATION.— 
‘‘(1) INTRODUCTION OF APPROVAL BILL.—The 
majority leader of each House or a designee shall 
(by request) introduce an approval bill as defined in 
section 1015 not later than the third day of session 
of that House after the date of receipt of a special 
message transmitted to the Congress under section 
1011(b). 
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‘‘(6) PROVISION OF INFORMATION REGARDING 
QUALIFIED LOW-INCOME TAXPAYER CLINICS.—Not-
withstanding any other provision of law, officers and 
employees of the Department of the Treasury may— 
‘‘(A) advise taxpayers of the availability of, 
and eligibility requirements for receiving, advice 
and assistance from qualified low-income tax-
payer clinics receiving funding under this sec-
tion, and 
‘‘(B) provide information regarding the lo-
cation of, and contact information for, such 
clinics.’’. 
Æ 
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I 
115TH CONGRESS 
2D SESSION 
H. R. 5439 
To provide for a single point of contact at the Internal Revenue Service 
for the taxpayers who are victims of tax-related identity theft. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 9, 2018 
Mr. RENACCI (for himself and Mr. LEWIS of Georgia) introduced the following 
bill; which was referred to the Committee on Ways and Means 
A BILL 
To provide for a single point of contact at the Internal 
Revenue Service for the taxpayers who are victims of 
tax-related identity theft. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SINGLE POINT OF CONTACT FOR TAX-RELATED 
IDENTITY THEFT VICTIMS. 
(a) IN GENERAL.—The Secretary of the Treasury (or 
the Secretary’s delegate) shall establish and implement 
procedures to ensure that any taxpayer whose return has 
been delayed or otherwise adversely affected due to tax- 
related identity theft has a single point of contact at the 
Internal Revenue Service throughout the processing of the 
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taxpayer’s case. The single point of contact shall track the 
taxpayer’s case to completion and coordinate with other 
specialized units to resolve case issues as quickly as pos-
sible. 
(b) SINGLE POINT OF CONTACT.— 
(1) IN GENERAL.—For purposes of subsection 
(a), the single point of contact shall consist of a 
team or subset of specially trained employees who— 
(A) have the ability to work across func-
tions to resolve the issues involved in the tax-
payer’s case; and 
(B) shall be accountable for handling the 
case until its resolution. 
(2) TEAM OR SUBSET.—The employees included 
within the team or subset described in paragraph (1) 
may change as required to meet the needs of the In-
ternal Revenue Service, provided that procedures 
have been established to— 
(A) ensure continuity of records and case 
history; and 
(B) notify the taxpayer when appropriate. 
Æ 
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(A) identifies the Taxpayer Assistance 
Center proposed for closure and the date of 
such proposed closure; and 
(B) identifies the relevant alternative 
sources of taxpayer assistance which may be 
utilized by taxpayers affected by such proposed 
closure; and 
(2) submit to Congress a written report that in-
cludes the information included in the notice de-
scribed in paragraph (1), the reasons for such pro-
posed closure, and such other information as the 
Secretary may determine appropriate. 
Æ 
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‘‘(A) CONDITIONS
FOR
COMPULSORY
LI-
CENSE.—A person may by complying with the 
provisions of this section obtain a compulsory li-
cense to make and distribute phonorecords of a 
nondramatic musical work, including by means 
of digital phonorecord delivery. A person may 
obtain a compulsory license only if the primary 
purpose in making phonorecords of the musical 
work is to distribute them to the public for pri-
vate use, including by means of digital phono-
record delivery, and— 
‘‘(i) phonorecords of such musical 
work have previously been distributed to 
the public in the United States under the 
authority of the copyright owner of the 
work, including by means of digital phono-
record delivery; or 
‘‘(ii) in the case of a digital music 
provider seeking to make and distribute 
digital phonorecord deliveries of a sound 
recording embodying a musical work under 
a compulsory license for which clause (i) 
does not apply— 
‘‘(I) the first fixation of such 
sound recording was made under the 
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authority of the musical work copy-
right owner, and sound recording 
copyright owner has the authority of 
the musical work copyright owner to 
make and distribute digital phono-
record deliveries embodying such work 
to the public in the United States; 
and 
‘‘(II) the sound recording copy-
right owner or its authorized dis-
tributor has authorized the digital 
music provider to make and distribute 
digital phonorecord deliveries of the 
sound recording to the public in the 
United States. 
‘‘(B) DUPLICATION
OF
SOUND
RECORD-
ING.—A person may not obtain a compulsory li-
cense for the use of the work in the making of 
phonorecords duplicating a sound recording 
fixed by another, including by means of digital 
phonorecord delivery, unless— 
‘‘(i) such sound recording was fixed 
lawfully; and 
‘‘(ii) the making of the phonorecords 
was authorized by the owner of the copy-
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HR 5444 RFS 
(e) OTHER REFERENCES.—Any reference in any pro-
vision of law, or regulation or other guidance, to the Com-
missioner of Internal Revenue, or to any Deputy or Assist-
ant Commissioner of Internal Revenue, or to a Commis-
sioner of any division or region of the Internal Revenue 
Service, shall be treated as a reference to the Adminis-
trator of the Internal Revenue Service, or to the appro-
priate Deputy or Assistant Administrator of the Internal 
Revenue Service, or to the appropriate Administrator of 
such division or region, respectively. 
(f) CONTINUITY.—In the case of any individual ap-
pointed by the President, by and with the advice and con-
sent of the Senate, as Commissioner of Internal Revenue 
under section 7803(a)(1)(A) of the Internal Revenue Code 
of 1986, and serving in such position immediately before 
the date of the enactment of this Act, the amendments 
made by this section shall be construed as changing the 
title of such individual and shall not be construed to— 
(1) require the reappoint of such individual 
under such section, or 
(2) alter the remaining term of such person 
under section 7803(a)(1)(B). 
SEC. 11402. OFFICE OF THE NATIONAL TAXPAYER ADVO-
CATE. 
(a) TAXPAYER ADVOCATE DIRECTIVES.— 
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to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title; etc. 
TITLE I—INDEPENDENT APPEALS PROCESS 
Sec. 101. Establishment of Internal Revenue Service Independent Office of Ap-
peals. 
TITLE II—IMPROVED SERVICE 
Sec. 201. Comprehensive customer service strategy. 
Sec. 202. IRS Free File Program. 
Sec. 203. Low-income exception for payments otherwise required in connection 
with a submission of an offer-in-compromise. 
TITLE III—SENSIBLE ENFORCEMENT 
Sec. 301. Internal Revenue Service seizure requirements with respect to struc-
turing transactions. 
Sec. 302. Exclusion of interest received in action to recover property seized by 
the Internal Revenue Service based on structuring transaction. 
Sec. 303. Clarification of equitable relief from joint liability. 
Sec. 304. Modification of procedures for issuance of third-party summons. 
Sec. 305. Establishment of income threshold for referral to private debt collec-
tion. 
Sec. 306. Reform of notice of contact of third parties. 
Sec. 307. Modification of authority to issue designated summons. 
Sec. 308. Limitation on access of non-Internal Revenue Service employees to 
returns and return information. 
TITLE IV—ORGANIZATIONAL MODERNIZATION 
Sec. 401. Modification of title of Commissioner of Internal Revenue and related 
officials. 
Sec. 402. Office of the National Taxpayer Advocate. 
Sec. 403. Elimination of IRS Oversight Board. 
Sec. 404. Modernization of Internal Revenue Service organizational structure. 
TITLE V—TAX COURT 
Sec. 501. Disqualification of judge or magistrate judge of the Tax Court. 
Sec. 502. Opinions and judgments. 
Sec. 503. Title of special trial judge changed to magistrate judge of the Tax 
Court. 
Sec. 504. Repeal of deadwood related to Board of Tax Appeals. 
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HR 5444 RFS 
‘‘(1) GENERAL
NOTICE.—An officer or em-
ployee of the Internal Revenue Service may not con-
tact any person other than the taxpayer with respect 
to the determination or collection of the tax liability 
of such taxpayer unless such contact occurs during 
a period (not greater than 1 year) which is specified 
in a notice which— 
‘‘(A) informs the taxpayer that contacts 
with persons other than the taxpayer are in-
tended to be made during such period, and 
‘‘(B) except as otherwise provided by the 
Secretary, is provided to the taxpayer not later 
than 45 days before the beginning of such pe-
riod. 
Nothing in the preceding sentence shall prevent the 
issuance of notices to the same taxpayer with respect 
to the same tax liability with periods specified there-
in that, in the aggregate, exceed 1 year. A notice 
shall not be issued under this paragraph unless 
there is an intent at the time such notice is issued 
to contact persons other than the taxpayer during 
the period specified in such notice. The preceding 
sentence shall not prevent the issuance of a notice 
if the requirement of such sentence is met on the 
basis of the assumption that the information sought 
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‘‘(4) STRATEGIC PLAN.— 
‘‘(A) IN GENERAL.—The IRS CIO shall de-
velop and implement a multiyear strategic plan 
for the information technology needs of the Inter-
nal Revenue Service. Such plan shall— 
‘‘(i) include performance measurements 
of such technology and of the implementa-
tion of such plan, 
‘‘(ii) include a plan for an integrated 
enterprise architecture of the information 
technology of the Internal Revenue Service, 
‘‘(iii) include and take into account 
the resources needed to accomplish such 
plan, 
‘‘(iv) take into account planned major 
acquisitions of information technology by 
the Internal Revenue Service, including 
Customer Account Data Engine 2 and the 
Enterprise Case Management System, and 
‘‘(v) align with the needs and strategic 
plan of the Internal Revenue Service. 
‘‘(B) PLAN UPDATES.—The IRS CIO shall, 
not less frequently than annually, review and 
update the strategic plan under subparagraph 
(A) (including the plan for an integrated enter-
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(6) Section 7435(e) is amended by striking 
‘‘Commissioner’’ each place it appears therein and in-
serting ‘‘Administrator’’. 
(7) Section 7409(a)(2)(B) is amended by strik-
ing ‘‘Commissioner of Internal Revenue’’ and insert-
ing ‘‘Administrator of the Internal Revenue Service’’. 
(8) Section 7608(c) is amended— 
(A) in paragraph (1), by striking ‘‘the Com-
missioner of Internal Revenue (or, if designated 
by the Commissioner, the Deputy Commissioner 
or an Assistant Commissioner of Internal Rev-
enue)’’ and inserting ‘‘the Administrator of the 
Internal Revenue Service (or, if designated by 
the Administrator, the Deputy Administrator or 
an Assistant Administrator of the Internal Rev-
enue Service)’’, and 
(B) in paragraph (2) by striking ‘‘Commis-
sioner’’ and inserting ‘‘Administrator’’. 
(9) Section 7611(b)(3)(C) is amended by striking 
‘‘regional commissioner’’ and inserting ‘‘regional ad-
ministrator’’. 
(10) Section 7701(a)(13) is amended to read as 
follows: 
‘‘(13) ADMINISTRATOR.—The term ‘Adminis-
trator’, except where the context clearly indicates oth-
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any action, or to assume any responsibility, shall be 
treated as a reference to the Administrator of the In-
ternal Revenue Service acting through the IRS CIO. 
‘‘(3) 
GENERAL
DUTIES
AND
RESPONSIBIL-
ITIES.—The IRS CIO shall— 
‘‘(A) be responsible for the development, im-
plementation, and maintenance of information 
technology for the Internal Revenue Service, 
‘‘(B) ensure that the information technology 
of the Internal Revenue Service is secure and in-
tegrated, 
‘‘(C) maintain operational control of all in-
formation technology for the Internal Revenue 
Service, 
‘‘(D) be the principal advocate for the infor-
mation technology needs of the Internal Revenue 
Service, and 
‘‘(E) consult with the Chief Procurement 
Officer of the Internal Revenue Service to ensure 
that the information technology acquired for the 
Internal Revenue Service is consistent with— 
‘‘(i) the goals and requirements speci-
fied in subparagraphs (A) through (D), and 
‘‘(ii) the strategic plan developed under 
paragraph (4). 
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Union Calendar No. 488 
115TH CONGRESS 
2D SESSION 
H. R. 5444 
[Report No. 115–637, Part I] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
modernize and improve the Internal Revenue 
Service, and for other purposes. 
APRIL 13, 2018 
Reported from the Committee on Ways and Means with 
an amendment 
APRIL 13, 2018 
The Committee on Financial Services discharged; com-
mitted to the Committee of the Whole House on the 
State of the Union and ordered to be printed 
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SEC. 413. INJUNCTIVE RELIEF. 
Section 41307(b) to title 46, United States Code, is 
amended— 
(1) in paragraph (3)— 
(A) in the heading by striking ‘‘AND THIRD 
PARTIES’’; and 
(B) by striking the second sentence; and 
(2) by adding at the end the following: 
‘‘(5) THIRD PARTY INTERVENTION.—The court 
may allow a third party to intervene in a civil action 
brought under this section.’’. 
SEC. 414. TECHNICAL AMENDMENTS. 
(a) FEDERAL MARITIME COMMISSION.—The analysis 
for chapter 461 of title 46, United States Code, is amend-
ed by striking the first item relating to chapter 461. 
(b) ASSESSMENT OF PENALTIES.—Section 41109(c) 
of title 46, United States Code, is amended by striking 
‘‘section 41104(1) or (2)’’ and inserting ‘‘paragraph (1) 
or (2) of section 41104(a)’’. 
(c) NATIONAL SHIPPER ADVISORY COMMITTEE.— 
Section 42502(c)(3) of title 46, United States Code is 
amended by striking ‘‘REPRESENTATION’’ and all that fol-
lows through ‘‘Members’’ and inserting ‘‘REPRESENTA-
TION.—Members’’.
1012 
† HR 5515 EAS 
(i) in the section heading, by striking 
‘‘AUTHORIZED’’ and inserting ‘‘ANNUAL 
REPORT ON’’; 
(ii) by amending subsection (a) to read 
as follows: 
‘‘(a) IN GENERAL.—The Administrator shall include 
in the budget justification materials submitted to Congress 
in support of the budget of the Administration for each fis-
cal year (as submitted with the budget of the President 
under section 1105(a) of title 31, United States Code) a 
report containing the following information as of the date 
of the report: 
‘‘(1) The number of full-time equivalent employ-
ees of the Office of the Administrator. 
‘‘(2) The number of service support contracts of 
the Administration and whether such contracts are 
funded using program or program direction funds. 
‘‘(3) The number of full-time equivalent con-
tractor employees working under each contract identi-
fied under paragraph (2). 
‘‘(4) The number of full-time equivalent con-
tractor employees described in paragraph (3) that 
have been employed under such a contract for a pe-
riod greater than two years.
1013 
† HR 5515 EAS 
‘‘(5) With respect to each contract identified 
under paragraph (2)— 
‘‘(A) the cost of the contract; and 
‘‘(B) identification of the program or pro-
gram direction accounts that support the con-
tract.’’; 
(iii) by striking subsection (c); 
(iv) by redesignating subsections (d) 
and (e) as subsections (c) and (d), respec-
tively; and 
(v) by striking subsection (f). 
(B) CLERICAL AMENDMENT.—The table of 
contents for the National Nuclear Security Ad-
ministration Act is amended by striking the item 
relating to section 3241A and inserting the fol-
lowing new item: 
‘‘Sec. 3241A. Annual report on personnel levels of the Office of the Adminis-
trator.’’. 
(9) COMPLIANCE
WITH
FEDERAL
ACQUISITION 
REGULATION.—Section 3262 of the National Nuclear 
Security Administration Act (50 U.S.C. 2462) is 
amended— 
(A) by striking ‘‘The Administrator’’ and 
inserting the following: 
‘‘(a) IN GENERAL.—The Administrator’’;