S. 5441
TAS Act
Sponsor: Mike Crapo · 0 cosponsors
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Text of the bill
I Tax Administration and Customer Service
II American Citizens Abroad
III Judicial Review
IV Office of the Taxpayer Advocate
V Tax Return Preparers
VI Appeals
VII Whistleblowers
VIII Hostages
IX Small Businesses
X Miscellaneous
(a) In general. Section 6103(l)(13)(D) is amended by adding at the end the following new clause:
(vii) Redisclosure to the congressional budget office. Authorized persons may, upon written request by the Director of the Congressional Budget Office to the Secretary of Education, redisclose return information received under subparagraphs (A), (B), and (C) to officers and employees of the Congressional Budget Office for the purpose of, but only to the extent necessary in, carrying out the purposes described in subclause (III) of clause (i).
(b) Conforming amendment. Section 6103(l)(13)(F) is amended by striking (iv) (v), or (vi) and inserting (iv), (v), (vi), or (vii).
(c) Effective date. The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act.
(d) Reports. The Secretary of Education shall annually submit a written report to the Secretary of the Treasury—
(1) regarding redisclosures of return information under subparagraph (D)(vii) of section 6103(l)(13) of the Internal Revenue Code of 1986 (as added by this section), including the number of such redisclosures; and
(2) regarding any unauthorized use, access, or disclosure of return information disclosed under such section.