Title: To amend the Internal Revenue Code of 1986 to permit disclosure of tax return information to the Permanent Select Committee on Intelligence of the House of Representatives and to the Select Committee on Intelligence of the Senate.
Policy area: Taxation

Summary:
This bill amends the Internal Revenue Code to require the Internal Revenue Service to disclose certain tax return information to the House Permanent Select Committee on Intelligence or the Senate Select Committee on Intelligence, upon receiving a written request from the chairman of the relevant committee. Any return or return information that can be associated with, or otherwise identify, a particular taxpayer may only be furnished to a congressional committee when it is sitting in closed executive session, unless the taxpayer consents in writing to the disclosure.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1356 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 1356

To amend the Internal Revenue Code of 1986 to permit disclosure of tax 
return information to the Permanent Select Committee on Intelligence of 
      the House of Representatives and to the Select Committee on 
                      Intelligence of the Senate.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 2, 2017

 Ms. Speier (for herself, Ms. Shea-Porter, Mr. Welch, Ms. Kaptur, Mr. 
 Jeffries, Mrs. Watson Coleman, Mr. Nadler, Mr. Norcross, Mr. Raskin, 
Mr. Thompson of California, Ms. Matsui, Mr. Castro of Texas, Mr. Himes, 
Ms. Maxine Waters of California, Mr. McNerney, Mr. Jones, Mr. Quigley, 
    Ms. Castor of Florida, Mr. Nolan, Mr. Keating, Ms. Judy Chu of 
California, Mr. Evans, Ms. Lee, Mr. Deutch, Mr. Sires, Ms. Jackson Lee, 
 Mr. Swalwell of California, Mr. Cohen, Mr. DeSaulnier, Mr. Carson of 
 Indiana, Ms. Pingree, Mr. Hastings, Mr. Blumenauer, and Mr. Larsen of 
 Washington) 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 permit disclosure of tax 
return information to the Permanent Select Committee on Intelligence of 
      the House of Representatives and to the Select Committee on 
                      Intelligence of the Senate.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DISCLOSURE OF TAX RETURN INFORMATION TO INTELLIGENCE 
              COMMITTEES.

    (a) In General.--Paragraph (1) of section 6103(f) of the Internal 
Revenue Code of 1986 is amended--
            (1) by inserting ``the chairman of the Permanent Select 
        Committee on Intelligence of the House of Representatives, the 
        chairman of the Select Committee on Intelligence of the 
        Senate,'' before ``or the chairman of the Joint Committee on 
        Taxation'', and
            (2) by striking ``Committee on ways and means, committee on 
        finance, and joint committee on taxation'' in the heading 
        thereof and inserting ``In general''.
    (b) Effective Date.--The amendments made by this section shall 
apply to written requests made after the date of the enactment of this 
Act.
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