Protecting Taxpayer Confidentiality Through Safeguards Act

Bill: 115-hr-5376
Sponsor: full_name: Rep. Renacci, James B. [R-OH-16]
Introduced: 2018-03-21
Policy area: Taxation
Subjects: Public contracts and procurement

Right of privacy

Tax administration and collection, taxpayers
Latest action: action_date: 2018-03-21
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2018-03-21
action_desc: Introduced in House
text: <p><b>Protecting Taxpayer Confidentiality Through Safeguards Act </b></p> <p>This bill amends the Internal Revenue Code to prohibit the disclosure of tax returns or return information to a contractor or other agent of a federal, state, or local agency unless the agency requires the contractor or agent to provide certain safeguards to protect the confidentiality of the returns or return information. </p> <p>The bill also requires the agency to conduct on-site reviews to determine compliance with requirements and meet certain reporting and certification requirements.

tv_txt: I 115th CONGRESS 2d Session H. R. 5376 IN THE HOUSE OF REPRESENTATIVES March 21, 2018 Mr. Renacci 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 ensure that contractors to whom return information is disclosed comply with confidentiality safeguards.

1. Short title This Act may be cited as the Protecting Taxpayer Confidentiality Through Safeguards Act . 2. Compliance by contractors with confidentiality safeguards (a) In General Section 6103(p) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (9) Disclosure to contractors and other agents Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, or local agency unless such agency, to the satisfaction of the Secretary— (A) has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information, (B) agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements, (C) submits the findings of the most recent review conducted under subparagraph (B) to the Secretary as part of the report required by paragraph (4)(E), and (D) certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements. The certification required by subparagraph (D) shall include the name and address of each contractor and other agent, a description of the contract or agreement with such contractor or other agent, and the duration of such contract or agreement. The requirements of this paragraph shall not apply to disclosures pursuant to subsection (n) for purposes of Federal tax administration. . (b) Conforming Amendment Section 6103(p)(8)(B) of such Code is amended by inserting or paragraph (9) after subparagraph (A) . (c) Effective Date (1) In general The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act. (2) Certifications The first certification under section 6103(p)(9)(D) of the Internal Revenue Code of 1986, as added by subsection (a), shall be made with respect to the portion of calendar year 2018 following the date of the enactment of this Act.