Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Taxpayer Browsing Protection Act''.

SEC. 2. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS OR TAX
RETURN INFORMATION.

(a) In General.--Part I of subchapter A of chapter 75 of the
Internal Revenue Code of 1986 (relating to crimes, other offenses, and
forfeitures) is amended by adding after section 7213 the following new
section:

''SEC. 7213A. UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION.

''(a) Prohibitions.--
''(1) Federal employees and other persons.--It shall be
unlawful for--
''(A) any officer or employee of the United States,
or
''(B) any person described in section 6103(n) or an
officer or employee of any such person,
willfully to inspect, except as authorized in this title, any
return or return information.
''(2) State and other employees.--It shall be unlawful for
any person (not described in paragraph (1)) willfully to
inspect, except as authorized in this title, any return or
return information acquired by such person or another person
under a provision of section 6103 referred to in section
7213(a)(2).
''(b) Penalty.--
''(1) In general.--Any violation of subsection (a) shall
be punishable upon conviction by a fine in any amount not
exceeding $1,000, or imprisonment of not more than 1 year, or
both, together with the costs of prosecution.
''(2) Federal officers or employees.--An officer or
employee of the United States who is convicted of any violation
of subsection (a) shall, in addition to any other punishment,
be dismissed from office or discharged from employment.
''(c) Definitions.--For purposes of this section, the terms
'inspect', 'return', and 'return information' have the respective
meanings given such terms by section 6103(b).''.
(b) Technical Amendments.--
(1) Paragraph (2) of section 7213(a) of such Code is
amended by inserting ''(5),'' after ''(m)(2), (4),''.
(2) The table of sections for part I of subchapter A of
chapter 75 of such Code is amended by inserting after the item
relating to section 7213 the following new item:

''Sec. 7213A. Unauthorized inspection of
returns or return
information.''.
(c) Effective Date.--The amendments made by this section shall
apply to violations occurring on and after the date of the enactment of
this Act.

SEC. 3. CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OF RETURNS AND RETURN
INFORMATION; NOTIFICATION OF UNLAWFUL INSPECTION OR
DISCLOSURE.

(a) Civil Damages for Unauthorized Inspection.--Subsection (a) of
section 7431 of the Internal Revenue Code of 1986 is amended--
(1) by striking ''Disclosure'' in the headings for
paragraphs (1) and (2) and inserting ''Inspection or
disclosure'', and
(2) by striking ''discloses'' in paragraphs (1) and (2) and
inserting ''inspects or discloses''.
(b) Notification of Unlawful Inspection or Disclosure.--Section
7431 of such Code is amended by redesignating subsections (e) and (f)
as subsections (f) and (g), respectively, and by inserting after
subsection (d) the following new subsection:
''(e) Notification of Unlawful Inspection and Disclosure.--If any
person is criminally charged by indictment or information with
inspection or disclosure of a taxpayer's return or return information
in violation of--
''(1) paragraph (1) or (2) of section 7213(a),
''(2) section 7213A(a), or
''(3) subparagraph (B) of section 1030(a)(2) of title 18,
United States Code,
the Secretary shall notify such taxpayer as soon as practicable of such
inspection or disclosure.''.
(c) No Damages for Inspection Requested by Taxpayer.--Subsection
(b) of section 7431 of such Code is amended to read as follows:
''(b) Exceptions.--No liability shall arise under this section with
respect to any inspection or disclosure--
''(1) which results from a good faith, but erroneous,
interpretation of section 6103, or
''(2) which is requested by the taxpayer.''.
(d) Conforming Amendments.--
(1) Subsections (c)(1)(A), (c)(1)(B)(i), and (d) of section
7431 of such Code are each amended by inserting ''inspection
or'' before ''disclosure''.
(2) Clause (ii) of section 7431(c)(1)(B) of such Code is
amended by striking ''willful disclosure or a disclosure'' and
inserting ''willful inspection or disclosure or an inspection
or disclosure''.
(3) Subsection (f) of section 7431 of such Code, as
redesignated by subsection (b), is amended to read as follows:
''(f) Definitions.--For purposes of this section, the terms
'inspect', 'inspection', 'return', and 'return information' have the
respective meanings given such terms by section 6103(b).''.
(4) The section heading for section 7431 of such Code is
amended by inserting ''inspection or'' before ''disclosure''.
(5) The table of sections for subchapter B of chapter 76 of
such Code is amended by inserting ''inspection or'' before
''disclosure'' in the item relating to section 7431.
(6) Paragraph (2) of section 7431(g) of such Code, as
redesignated by subsection (b), is amended by striking ''any
use'' and inserting ''any inspection or use''.
(e) Effective Date.--The amendments made by this section shall
apply to inspections and disclosures occurring on and after the date of
the enactment of this Act.

SEC. 4. NATIONAL FLOOD INSURANCE ACT OF 1968.

(a) In General.--Section 1306(c)(1) of the National Flood Insurance
Act of 1968 (42 U.S.C. 4013(c)(1)) is amended by striking ''30'' and
inserting ''15''.
(b) Effective Date.--The amendment made by subsection (a) shall be
construed to have taken effect on January 1, 1997, and shall expire
June 30, 1997.

Passed the Senate April 15, 1997.

Attest:

GARY SISCO,

Secretary.
Output:
Taxpayer Browsing Protection Act - Amends the Internal Revenue Code to make it unlawful for Federal employees, State employees, or other specified persons to willfully inspect, except as authorized, any tax return or return information. Provides for a monetary penalty, imprisonment, or both for violators. (Current law imposes penalties only for the unlawful disclosure of such information.)
Permits civil damages for the unauthorized inspection or disclosure (currently, only for the unauthorized disclosure) of tax returns and return information. Requires the taxpayer to be notified as soon as practicable if any person is criminally charged by indictment with inspecting or disclosing the taxpayer's return or return information.
Amends the National Flood Insurance Act of 1968 to reduce the waiting period for the effective date of policies for new flood insurance coverage, entered into after the date of enactment of the Riegle Community Development and Regulatory Improvement Act of 1994, from 30 to 15 days.