3.0.0 5544 2023-01-11T13:39:50Z 2023-01-11T13:39:50Z House HR 2018-04-17 115 [Congressional Record Volume 164, Number 62 (Tuesday, April 17, 2018)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. WALKER:H.R. 5544.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clauses 1, 3, and 18 of the UnitedStates Constitution[Page H3397]]]> hsgo00 Oversight and Accountability Committee House Standing Referred to 2018-04-17T14:00:46Z 2018-04-17 Referred to the House Committee on Oversight and Government Reform. IntroReferral H11100 2 House floor actions hsgo00 Oversight and Accountability Committee 2018-04-17 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-04-17 Introduced in House IntroReferral 1000 9 Library of Congress W000819 Rep. Walker, Mark [R-NC-6] Mark Walker R NC 6 N Taxation Department of the Treasury Government information and archives Internal Revenue Service (IRS) Tax administration and collection, taxpayers Taxation 00 2018-04-17 Introduced in House 2018-05-08T17:15:49Z Ditto Act of 2018

This bill requires the Internal Revenue Service (IRS) to maintain preserved records for at least three years after obtaining the record. A preserved record is any record maintained by a person other than the federal government pursuant to a rule, guidance, or other directive from the IRS recommending or requiring that the person maintain records for a particular period of time on a particular matter.

]]> Ditto Act of 2018 Display Title Ditto Act of 2018 Official Title as Introduced To amend chapter 31 of title 44, United States Code, to require the maintenance of certain records for 3 years, and for other purposes. Introduced in House IH Short Titles as Introduced Ditto Act of 2018 Introduced in House 2018-04-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr5544ih/xml/BILLS-115hr5544ih.xml 2018-04-17 Referred to the House Committee on Oversight and Government Reform. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.