3.0.0 4107 2023-03-08T19:58:10Z 2023-03-08T19:58:10Z House HR 2021-06-23 117 [Congressional Record Volume 167, Number 109 (Wednesday, June 23, 2021)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. THOMPSON of California:H.R. 4107.Congress has the power to enact this legislation pursuantto the following:Article I[Page H3083]]]> hsbu00 Budget Committee House Standing Referred to 2021-06-23T14:02:05Z hswm00 Ways and Means Committee House Standing Referred to 2021-06-23T14:02:00Z IRS Whistleblower Program Improvement Act of 2021 117 2055 S 2021-06-15 Read twice and referred to the Committee on Finance. Identical bill CRS 2021-06-23 Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hsbu00 Budget Committee 2021-06-23 Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2021-06-23 Introduced in House IntroReferral Intro-H 9 Library of Congress 2021-06-23 Introduced in House IntroReferral 1000 9 Library of Congress T000460 Rep. Thompson, Mike [D-CA-5] MIKE THOMPSON D CA 5 N K000376 Rep. Kelly, Mike [R-PA-16] Mike Kelly R PA 16 2021-06-23 True Taxation Administrative remedies Congressional oversight Department of the Treasury Executive agency funding and structure Government studies and investigations Interest, dividends, interest rates Internal Revenue Service (IRS) Judicial review and appeals Legal fees and court costs Right of privacy Specialized courts Tax administration and collection, taxpayers Taxation 00 2021-06-23 Introduced in House 2021-08-13T19:21:37Z IRS Whistleblower Program Improvement Act of 2021

This bill modifies provisions of the Internal Revenue Code relating to whistleblower protections. Specifically, the bill

  • revises the standard for review of whistleblower awards in the Tax Court to require a de novo review standard (currently, the standard is abuse of discretion);
  • exempts whistleblower awards from reductions due to budget sequestration;
  • establishes a rebuttable presumption that whistleblowers would suffer harm if their identities were disclosed in a Tax Court proceeding;
  • modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of the top 10 tax avoidance schemes disclosed by whistleblowers;
  • requires the IRS to pay interest on whistleblower awards if not paid within one year of receipt of proceeds collected from whistleblower disclosures,
  • allows the IRS to retain 3% of whistleblower proceeds (up to $10 million) to pay administrative costs of the whistleblower program; and
  • allows payment of the attorney fees of whistleblowers regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program.
]]> IRS Whistleblower Program Improvement Act of 2021 Official Title as Introduced To amend the Internal Revenue Code of 1986 to modify and reform rules relating to investigations and whistleblowers, and for other purposes. Introduced in House IH Display Title IRS Whistleblower Program Improvement Act of 2021 Short Title(s) as Introduced IRS Whistleblower Program Improvement Act of 2021 Introduced in House IH Introduced in House 2021-06-23T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-117hr4107ih/xml/BILLS-117hr4107ih.xml 2021-06-23 Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. 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.