Taxpayer First ActPublic Law 116–25Taxpayer First Act25116–25Statute CompilationUnited States House of RepresentativesOffice of the Legislative Counseltext/xmlENPursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.GPO Statute Compilations USLM converter, version 20210527.12021-10-15Taxpayer First Act154981162019-07-01Taxpayer First Act[(Public Law 116–25)][This law has not been amended][Currency: This publication is a compilation of the text of Public Law 116–25. It was last amended by the public law listed in the As Amended Through note above and below at the bottom of each page of the pdf version and reflects current law through the date of the enactment of the public law listed at https://www.govinfo.gov/app/collection/comps/][Note: While this publication does not represent an official version of any Federal statute, substantial efforts have been made to ensure the accuracy of its contents. The official version of Federal law is found in the United States Statutes at Large and in the United States Code. The legal effect to be given to the Statutes at Large and the United States Code is established by statute (1 U.S.C. 112, 204).]AN ACTTo amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,SECTION 1. SHORT TITLE; ETC. (a) [26 U.S.C. 1 note]Short Title.—This Act may be cited as the “Taxpayer First Act”. (b) Amendment of 1986 Code.—Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of Contents.—The table of contents for this Act is as follows:Sec. 1.TITLE I—Subtitle A—Sec. 1001.Subtitle B—Sec. 1101.Sec. 1102.Subtitle C—Sec. 1201.Sec. 1202.Sec. 1203.Sec. 1204.Sec. 1205.Sec. 1206.Sec. 1207.Sec. 1208.Subtitle D—Sec. 1301.Sec. 1302.Subtitle E—Sec. 1401.Sec. 1402.Sec. 1403.Sec. 1404.Sec. 1405.Sec. 1406.Sec. 1407.TITLE II—Subtitle A—Sec. 2001.Sec. 2002.Sec. 2003.Sec. 2004.Sec. 2005.Sec. 2006.Sec. 2007.Sec. 2008.Sec. 2009.Subtitle B—Sec. 2101.Sec. 2102.Sec. 2103.Subtitle C—Sec. 2201.Sec. 2202.Subtitle D—Sec. 2301.Sec. 2302.Sec. 2303.Sec. 2304.Subtitle E—Sec. 2401.Sec. 2402.TITLE III—Subtitle A—Sec. 3001.Sec. 3002.Subtitle B—Sec. 3101.Sec. 3102.Subtitle C—Sec. 3201.TITLE IV—Sec. 4001.
<num style="-uslm-dtd:enum" value="I">TITLE I—</num><heading style="-uslm-dtd:header">PUTTING TAXPAYERS FIRST </heading>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tI/stA" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">Subtitle A—</num><heading style="-uslm-dtd:header">Independent Appeals Process </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stA/s1001" styleType="OLC">
<num style="-uslm-dtd:enum" value="1001">SEC. 1001. </num><heading style="-uslm-dtd:header">ESTABLISHMENT OF INTERNAL REVENUE SERVICE INDEPENDENT OFFICE OF APPEALS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stA/s1001/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7803">26 U.S.C. 7803</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 7803 is amended by adding at the end the following new subsection: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Independent Office of Appeals.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Establishment.—</heading><content style="-uslm-dtd:text">There is established in the Internal Revenue Service an office to be known as the ‘Internal Revenue Service Independent Office of Appeals’. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Chief of appeals.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The Internal Revenue Service Independent Office of Appeals shall be under the supervision and direction of an official to be known as the ‘Chief of Appeals’. The Chief of Appeals shall report directly to the Commissioner of Internal Revenue and shall be entitled to compensation at the same rate as the highest rate of basic pay established for the Senior Executive Service under section 5382 of title 5, United States Code.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Appointment.—</heading><content style="-uslm-dtd:text">The Chief of Appeals shall be appointed by the Commissioner of Internal Revenue without regard to the provisions of title 5, United States Code, relating to appointments in the competitive service or the Senior Executive Service. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Qualifications.—</heading><chapeau style="-uslm-dtd:text">An individual appointed under subparagraph (B) shall have experience and expertise in— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">administration of, and compliance with, Federal tax laws, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">a broad range of compliance cases, and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">management of large service organizations. </content>
</clause>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Purposes and duties of office.—</heading><chapeau style="-uslm-dtd:text">It shall be the function of the Internal Revenue Service Independent Office of Appeals to resolve Federal tax controversies without litigation on a basis which— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">is fair and impartial to both the Government and the taxpayer, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">promotes a consistent application and interpretation of, and voluntary compliance with, the Federal tax laws, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">enhances public confidence in the integrity and efficiency of the Internal Revenue Service. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Right of appeal.—</heading><content style="-uslm-dtd:text">The resolution process described in paragraph (3) shall be generally available to all taxpayers. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Limitation on designation of cases as not eligible for referral to independent office of appeals.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">If any taxpayer which is in receipt of a notice of deficiency authorized under section 6212 requests referral to the Internal Revenue Service Independent Office of Appeals and such request is denied, the Commissioner of Internal Revenue shall provide such taxpayer a written notice which— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">provides a detailed description of the facts involved, the basis for the decision to deny the request, and a detailed explanation of how the basis of such decision applies to such facts, and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">describes the procedures prescribed under subparagraph (C) for protesting the decision to deny the request. </content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Report to congress.—</heading><content style="-uslm-dtd:text">The Commissioner of Internal Revenue shall submit a written report to Congress on an annual basis which includes the number of requests described in subparagraph (A) which were denied and the reasons (described by category) that such requests were denied. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Procedures for protesting denial of request.—</heading><content style="-uslm-dtd:text">The Commissioner of Internal Revenue shall prescribe procedures for protesting to the Commissioner of Internal Revenue a denial of a request described in subparagraph (A). </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Not applicable to frivolous positions.—</heading><content style="-uslm-dtd:text">This paragraph shall not apply to a request for referral to the Internal Revenue Service Independent Office of Appeals which is denied on the basis that the issue involved is a frivolous position (within the meaning of section 6702(c)). </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Staff.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">All personnel in the Internal Revenue Service Independent Office of Appeals shall report to the Chief of Appeals. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Access to staff of office of the chief counsel.—</heading><content style="-uslm-dtd:text">The Chief of Appeals shall have authority to obtain legal assistance and advice from the staff of the Office of the Chief Counsel. The Chief Counsel shall ensure, to the extent practicable, that such assistance and advice is provided by staff of the Office of the Chief Counsel who were not involved in the case with respect to which such assistance and advice is sought and who are not involved in preparing such case for litigation. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Access to case files.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">In any case in which a conference with the Internal Revenue Service Independent Office of Appeals has been scheduled upon request of a specified taxpayer, the Chief of Appeals shall ensure that such taxpayer is provided access to the nonprivileged portions of the case file on record regarding the disputed issues (other than documents provided by the taxpayer to the Internal Revenue Service) not later than 10 days before the date of such conference. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Taxpayer election to expedite conference.—</heading><content style="-uslm-dtd:text">If the taxpayer so elects, subparagraph (A) shall be applied by substituting ‘the date of such conference’ for ‘10 days before the date of such conference’. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Specified taxpayer.—</heading><chapeau style="-uslm-dtd:text">For purposes of this paragraph— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">specified taxpayer</quotedText>’ means— </chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">in the case of any taxpayer who is a natural person, a taxpayer whose adjusted gross income does not exceed $400,000 for the taxable year to which the dispute relates, and</content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">in the case of any other taxpayer, a taxpayer whose gross receipts do not exceed $5 million for the taxable year to which the dispute relates. </content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Aggregation rule.—</heading><content style="-uslm-dtd:text">Rules similar to the rules of section 448(c)(2) shall apply for purposes of clause (i)(II). ”</content>
</clause>
</subparagraph>
</paragraph>
</subsection></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stA/s1001/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Conforming Amendments.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">The following provisions are each amended by striking “<quotedText style="-uslm-dtd:quote">Internal Revenue Service Office of Appeals</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">Internal Revenue Service Independent Office of Appeals</quotedText>”: </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6015">26 U.S.C. 6015</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">Section 6015(c)(4)(B)(ii)(I). </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">Section 6320(b)(1). </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">Subsections (b)(1) and (d)(3) of section 6330. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1/D" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">Section 6603(d)(3)(B). </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1/E" styleType="OLC">
<num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">Section 6621(c)(2)(A)(i). </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1/F" styleType="OLC">
<num style="-uslm-dtd:enum" value="F">(F) </num><content style="-uslm-dtd:text">Section 7122(e)(2). </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1/G" styleType="OLC">
<num style="-uslm-dtd:enum" value="G">(G) </num><content style="-uslm-dtd:text">Subsections (a), (b)(1), (b)(2), and (c)(1) of section 7123. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1/H" styleType="OLC">
<num style="-uslm-dtd:enum" value="H">(H) </num><content style="-uslm-dtd:text">Subsections (c)(7)(B)(i) and (g)(2)(A) of section 7430. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1/I" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">Section 7522(b)(3). </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/1/J" styleType="OLC">
<num style="-uslm-dtd:enum" value="J">(J) </num><content style="-uslm-dtd:text">Section 7612(c)(2)(A). </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">Section 7430(c)(2) is amended by striking “<quotedText style="-uslm-dtd:quote">Internal Revenue Service Office of Appeals</quotedText>” each place it appears and inserting “<quotedText style="-uslm-dtd:quote">Internal Revenue Service Independent Office of Appeals</quotedText>”. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stA/s1001/b/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">The heading of section 6330(d)(3) is amended by inserting “<quotedText style="-uslm-dtd:quote">independent</quotedText>” after “<quotedText style="-uslm-dtd:quote">irs</quotedText>”. </content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stA/s1001/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7803">26 U.S.C. 7803 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Other References.—</heading><content style="-uslm-dtd:text">Any reference in any provision of law, or regulation or other guidance, to the Internal Revenue Service Office of Appeals shall be treated as a reference to the Internal Revenue Service Independent Office of Appeals. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stA/s1001/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7803">26 U.S.C. 7803 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Savings Provisions.—</heading><content style="-uslm-dtd:text">Rules similar to the rules of paragraphs (2) through (6) of section 1001(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 shall apply for purposes of this section (and the amendments made by this section). </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stA/s1001/e" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">(e) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7803">26 U.S.C. 7803 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stA/s1001/e/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Except as otherwise provided in this subsection, the amendments made by this section shall take effect on the date of the enactment of this Act. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stA/s1001/e/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Access to case files.—</heading><content style="-uslm-dtd:text">Section 7803(e)(7) of the Internal Revenue Code of 1986, as added by subsection (a), shall apply to conferences occurring after the date which is 1 year after the date of the enactment of this Act. </content>
</paragraph>
</subsection>
</section>
</subtitle>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tI/stB" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">Subtitle B—</num><heading style="-uslm-dtd:header">Improved Service </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stB/s1101" styleType="OLC">
<num style="-uslm-dtd:enum" value="1101">SEC. 1101. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7804">26 U.S.C. 7804 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">COMPREHENSIVE CUSTOMER SERVICE STRATEGY. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stB/s1101/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Not later than the date which is 1 year after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall submit to Congress a written comprehensive customer service strategy for the Internal Revenue Service. Such strategy shall include— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stB/s1101/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">a plan to provide assistance to taxpayers that is secure, designed to meet reasonable taxpayer expectations, and adopts appropriate best practices of customer service provided in the private sector, including online services, telephone call back services, and training of employees providing customer services; </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stB/s1101/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">a thorough assessment of the services that the Internal Revenue Service can co-locate with other Federal services or offer as self-service options; </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stB/s1101/a/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">proposals to improve Internal Revenue Service customer service in the short term (the current and following fiscal year), medium term (approximately 3 to 5 fiscal years), and long term (approximately 10 fiscal years); </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stB/s1101/a/4" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">a plan to update guidance and training materials for customer service employees of the Internal Revenue Service, including the Internal Revenue Manual, to reflect such strategy; and </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stB/s1101/a/5" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">identified metrics and benchmarks for quantitatively measuring the progress of the Internal Revenue Service in implementing such strategy. </content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stB/s1101/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Updated Guidance and Training Materials.—</heading><content style="-uslm-dtd:text">Not later than 2 years after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall make available the updated guidance and training materials described in subsection (a)(4) (including the Internal Revenue Manual). Such updated guidance and training materials (including the Internal Revenue Manual) shall be written in a manner so as to be easily understood by customer service employees of the Internal Revenue Service and shall provide clear instructions. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stB/s1102" styleType="OLC">
<num style="-uslm-dtd:enum" value="1102">SEC. 1102. </num><heading style="-uslm-dtd:header">LOW-INCOME EXCEPTION FOR PAYMENTS OTHERWISE REQUIRED IN CONNECTION WITH A SUBMISSION OF AN OFFER-IN-COMPROMISE. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stB/s1102/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7122">26 U.S.C. 7122</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 7122(c) is amended by adding at the end the following new paragraph: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Exception for low-income taxpayers.—</heading><content style="-uslm-dtd:text">Paragraph (1), and any user fee otherwise required in connection with the submission of an offer-in-compromise, shall not apply to any offer-in-compromise with respect to a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary). ”</content>
</paragraph></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stB/s1102/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s122">26 U.S.C. 122 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to offers-in-compromise submitted after the date of the enactment of this Act. </content>
</subsection>
</section>
</subtitle>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tI/stC" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">Subtitle C—</num><heading style="-uslm-dtd:header">Sensible Enforcement </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stC/s1201" styleType="OLC">
<num style="-uslm-dtd:enum" value="1201">SEC. 1201. </num><heading style="-uslm-dtd:header">INTERNAL REVENUE SERVICE SEIZURE REQUIREMENTS WITH RESPECT TO STRUCTURING TRANSACTIONS. </heading>
<chapeau style="-uslm-dtd:text" class="block">Section 5317(c)(2) of title 31, United States Code, is amended—</chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1201/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">Any property</quotedText>” and inserting the following: <quotedContent style="-uslm-dtd:quoted-block">
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Any property ”</content>
</subparagraph></quotedContent>; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1201/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by adding at the end the following: <quotedContent style="-uslm-dtd:quoted-block">
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Internal revenue service seizure requirements with respect to structuring transactions.—</heading>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Property derived from an illegal source.—</heading><content style="-uslm-dtd:text">Property may only be seized by the Internal Revenue Service pursuant to subparagraph (A) by reason of a claimed violation of section 5324 if the property to be seized was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than section 5324. </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Notice.—</heading><chapeau style="-uslm-dtd:text">Not later than 30 days after property is seized by the Internal Revenue Service pursuant to subparagraph (A), the Internal Revenue Service shall— </chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">make a good faith effort to find all persons with an ownership interest in such property; and </content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">provide each such person so found with a notice of the seizure and of the person’s rights under clause (iv). </content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Extension of notice under certain circumstances.—</heading><content style="-uslm-dtd:text">The Internal Revenue Service may apply to a court of competent jurisdiction for one 30-day extension of the notice requirement under clause (ii) if the Internal Revenue Service can establish probable cause of an imminent threat to national security or personal safety necessitating such extension. </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">“(iv) </num><heading style="-uslm-dtd:header">Post-seizure hearing.—</heading><content style="-uslm-dtd:text">If a person with an ownership interest in property seized pursuant to subparagraph (A) by the Internal Revenue Service requests a hearing by a court of competent jurisdiction within 30 days after the date on which notice is provided under subclause (ii), such property shall be returned unless the court holds an adversarial hearing and finds within 30 days of such request (or such longer period as the court may provide, but only on request of an interested party) that there is probable cause to believe that there is a violation of section 5324 involving such property and probable cause to believe that the property to be seized was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than section 5324. ”</content>
</clause>
</subparagraph></quotedContent>.</content>
</paragraph>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stC/s1202" styleType="OLC">
<num style="-uslm-dtd:enum" value="1202">SEC. 1202. </num><heading style="-uslm-dtd:header">EXCLUSION OF INTEREST RECEIVED IN ACTION TO RECOVER PROPERTY SEIZED BY THE INTERNAL REVENUE SERVICE BASED ON STRUCTURING TRANSACTION. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1202/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Part III of subchapter B of chapter 1 is amended by inserting before section 140 the following new section:<quotedContent style="-uslm-dtd:quoted-block">
<section style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="139H">“SEC. 139H. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s139H">26 U.S.C. 139H</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">INTEREST RECEIVED IN ACTION TO RECOVER PROPERTY SEIZED BY THE INTERNAL REVENUE SERVICE BASED ON STRUCTURING TRANSACTION </heading>
<content style="-uslm-dtd:text" class="block">“Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title.”</content>
</section></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1202/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s101">26 U.S.C. 101</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clerical Amendment.—</heading><content style="-uslm-dtd:text">The table of sections for part III of subchapter B of chapter 1 is amended by inserting before the item relating to section 140 the following new item: <quotedContent style="-uslm-dtd:quoted-block">
<toc style="-uslm-dtd:toc">
<referenceItem style="-uslm-dtd:toc-entry" role="section"><designator>“Sec. 139H.</designator><label> Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction.”</label></referenceItem>
</toc></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1202/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s139H">26 U.S.C. 139H note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to interest received on or after the date of the enactment of this Act. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stC/s1203" styleType="OLC">
<num style="-uslm-dtd:enum" value="1203">SEC. 1203. </num><heading style="-uslm-dtd:header">CLARIFICATION OF EQUITABLE RELIEF FROM JOINT LIABILITY. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1203/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6015">26 U.S.C. 6015</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 6015 is amended— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1203/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in subsection (e), by adding at the end the following new paragraph: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Standard and scope of review.—</heading><chapeau style="-uslm-dtd:text">Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the administrative record established at the time of the determination, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">any additional newly discovered or previously unavailable evidence. ”</content>
</subparagraph>
</paragraph></quotedContent>; and</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1203/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by amending subsection (f) to read as follows: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Equitable Relief.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Under procedures prescribed by the Secretary, if— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either), and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">relief is not available to such individual under subsection (b) or (c), </content>
</subparagraph><continuation style="-uslm-dtd:continuation-text">the Secretary may relieve such individual of such liability. </continuation>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Limitation.—</heading><chapeau style="-uslm-dtd:text">A request for equitable relief under this subsection may be made with respect to any portion of any liability that— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">has not been paid, provided that such request is made before the expiration of the applicable period of limitation under section 6502, or </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">has been paid, provided that such request is made during the period in which the individual could submit a timely claim for refund or credit of such payment. ”</content>
</subparagraph>
</paragraph>
</subsection></quotedContent>.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1203/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6015">26 U.S.C. 6015 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to petitions or requests filed or pending on or after the date of the enactment of this Act. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stC/s1204" styleType="OLC">
<num style="-uslm-dtd:enum" value="1204">SEC. 1204. </num><heading style="-uslm-dtd:header">MODIFICATION OF PROCEDURES FOR ISSUANCE OF THIRD-PARTY SUMMONS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1204/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 7609(f) is amended by adding at the end the following flush sentence:<quotedContent style="-uslm-dtd:quoted-block"><content style="-uslm-dtd:text">“The Secretary shall not issue any summons described in the preceding sentence unless the information sought to be obtained is narrowly tailored to information that pertains to the failure (or potential failure) of the person or group or class of persons referred to in paragraph (2) to comply with one or more provisions of the internal revenue law which have been identified for purposes of such paragraph. ”</content></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1204/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7609">26 U.S.C. 7609</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to summonses served after the date that is 45 days after the date of the enactment of this Act. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stC/s1205" styleType="OLC">
<num style="-uslm-dtd:enum" value="1205">SEC. 1205. </num><heading style="-uslm-dtd:header">PRIVATE DEBT COLLECTION AND SPECIAL COMPLIANCE PERSONNEL PROGRAM. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1205/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6306">26 U.S.C. 6306</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Certain Tax Receivables Not Eligible for Collection Under Tax Collection Contracts.—</heading><content style="-uslm-dtd:text">Section 6306(d)(3) is amended by striking “<quotedText style="-uslm-dtd:quote">or</quotedText>” at the end of subparagraph (C) and by inserting after subparagraph (D) the following new subparagraphs: <quotedContent style="-uslm-dtd:quoted-block">
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="E">“(E) </num><content style="-uslm-dtd:text">a taxpayer substantially all of whose income consists of disability insurance benefits under section 223 of the Social Security Act or supplemental security income benefits under title XVI of the Social Security Act (including supplemental security income benefits of the type described in section 1616 of such Act or section 212 of Public Law 93-66), or </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="F">“(F) </num><content style="-uslm-dtd:text">a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 200 percent of the applicable poverty level (as determined by the Secretary), ”</content>
</subparagraph></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1205/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Determination of Inactive Tax Receivables Eligible for Collection Under Tax Collection Contracts.—</heading><content style="-uslm-dtd:text">Section 6306(c)(2)(A)(ii) is amended by striking “<quotedText style="-uslm-dtd:quote">more than ⅓ of the period of the applicable statute of limitation has lapsed</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">more than 2 years has passed since assessment</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1205/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Maximum Length of Installment Agreements Offered Under Tax Collection Contracts.—</heading><content style="-uslm-dtd:text">Section 6306(b)(1)(B) is amended by striking “<quotedText style="-uslm-dtd:quote">5 years</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">7 years</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1205/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Clarification That Special Compliance Personnel Program Account May Be Used for Program Costs.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1205/d/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Section 6307(b) is amended— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stC/s1205/d/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in paragraph (2), by striking all that follows “<quotedText style="-uslm-dtd:quote">under such program</quotedText>” and inserting a period, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stC/s1205/d/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">in paragraph (3), by striking all that follows “<quotedText style="-uslm-dtd:quote">out of such account</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">for other than program costs.</quotedText>”. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1205/d/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Communications, software, and technology costs treated as program costs.—</heading><content style="-uslm-dtd:text">Section 6307(d)(2)(B) is amended by striking “<quotedText style="-uslm-dtd:quote">telecommunications</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">communications, software, technology</quotedText>”. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1205/d/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Conforming amendment.—</heading><content style="-uslm-dtd:text">Section 6307(d)(2) is amended by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting “<quotedText style="-uslm-dtd:quote">, and</quotedText>”, and by inserting after subparagraph (B) the following new subparagraph: <quotedContent style="-uslm-dtd:quoted-block">
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">reimbursement of the Internal Revenue Service or other government agencies for the cost of administering the qualified tax collection program under section 6306. ”</content>
</subparagraph></quotedContent>.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1205/e" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">(e) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6306">26 U.S.C. 6306 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Dates.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1205/e/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Except as otherwise provided in this subsection, the amendments made by this section shall apply to tax receivables identified by the Secretary (or the Secretary’s delegate) after December 31, 2020.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1205/e/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Maximum length of installment agreements.—</heading><content style="-uslm-dtd:text">The amendment made by subsection (c) shall apply to contracts entered into after the date of the enactment of this Act. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1205/e/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Use of special compliance personnel program account.—</heading><content style="-uslm-dtd:text">The amendment made by subsection (d) shall apply to amounts expended from the special compliance personnel program account after the date of the enactment of this Act. </content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stC/s1206" styleType="OLC">
<num style="-uslm-dtd:enum" value="1206">SEC. 1206. </num><heading style="-uslm-dtd:header">REFORM OF NOTICE OF CONTACT OF THIRD PARTIES. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1206/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7602">26 U.S.C. 7602</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 7602(c)(1) is amended to read as follows: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">General notice.—</heading><chapeau style="-uslm-dtd:text">An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer unless such contact occurs during a period (not greater than 1 year) which is specified in a notice which— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">informs the taxpayer that contacts with persons other than the taxpayer are intended to be made during such period, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">except as otherwise provided by the Secretary, is provided to the taxpayer not later than 45 days before the beginning of such period. </content>
</subparagraph><continuation style="-uslm-dtd:continuation-text">Nothing in the preceding sentence shall prevent the issuance of notices to the same taxpayer with respect to the same tax liability with periods specified therein that, in the aggregate, exceed 1 year. A notice shall not be issued under this paragraph unless there is an intent at the time such notice is issued to contact persons other than the taxpayer during the period specified in such notice. The preceding sentence shall not prevent the issuance of a notice if the requirement of such sentence is met on the basis of the assumption that the information sought to be obtained by such contact will not be obtained by other means before such contact.” ”</continuation>
</paragraph></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1206/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7602note">26 U.S.C. 7602note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to notices provided, and contacts of persons made, after the date which is 45 days after the date of the enactment of this Act. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stC/s1207" styleType="OLC">
<num style="-uslm-dtd:enum" value="1207">SEC. 1207. </num><heading style="-uslm-dtd:header">MODIFICATION OF AUTHORITY TO ISSUE DESIGNATED SUMMONS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1207/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Paragraph (1) of section 6503(j) is amended by striking “<quotedText style="-uslm-dtd:quote">coordinated examination program</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">coordinated industry case program</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1207/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Requirements for Summons.—</heading><content style="-uslm-dtd:text">Clause (i) of section 6503(j)(2)(A) is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block">
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><chapeau style="-uslm-dtd:text">the issuance of such summons is preceded by a review and written approval of such issuance by the Commissioner of the relevant operating division of the Internal Revenue Service and the Chief Counsel which— </chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">states facts clearly establishing that the Secretary has made reasonable requests for the information that is the subject of the summons, and </content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">is attached to such summons, ”</content>
</subclause>
</clause></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1207/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6503">26 U.S.C. 6503</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Establishment That Reasonable Requests for Information Were Made.—</heading><content style="-uslm-dtd:text">Subsection (j) of section 6503 is amended by adding at the end the following new paragraph: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Establishment that reasonable requests for information were made.—</heading><content style="-uslm-dtd:text">In any court proceeding described in paragraph (3), the Secretary shall establish that reasonable requests were made for the information that is the subject of the summons. ”</content>
</paragraph></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1207/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6503note">26 U.S.C. 6503note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to summonses issued after the date which is 45 days after the date of the enactment of this Act. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stC/s1208" styleType="OLC">
<num style="-uslm-dtd:enum" value="1208">SEC. 1208. </num><heading style="-uslm-dtd:header">LIMITATION ON ACCESS OF NON-INTERNAL REVENUE SERVICE EMPLOYEES TO RETURNS AND RETURN INFORMATION. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1208/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 7602 is amended by adding at the end the following new subsection: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Limitation on Access of Persons Other Than Internal Revenue Service Officers and Employees.—</heading><content style="-uslm-dtd:text">The Secretary shall not, under the authority of section 6103(n), provide any books, papers, records, or other data obtained pursuant to this section to any person authorized under section 6103(n), except when such person requires such information for the sole purpose of providing expert evaluation and assistance to the Internal Revenue Service. No person other than an officer or employee of the Internal Revenue Service or the Office of Chief Counsel may, on behalf of the Secretary, question a witness under oath whose testimony was obtained pursuant to this section. ”</content>
</subsection></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stC/s1208/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7602">26 U.S.C. 7602 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><chapeau style="-uslm-dtd:text">The amendment made by this section— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1208/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">shall take effect on the date of the enactment of this Act; and </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stC/s1208/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">shall not fail to apply to a contract in effect under section 6103(n) of the Internal Revenue Code of 1986 merely because such contract was in effect before the date of the enactment of this Act. </content>
</paragraph>
</subsection>
</section>
</subtitle>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tI/stD" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">Subtitle D—</num><heading style="-uslm-dtd:header">Organizational Modernization </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stD/s1301" styleType="OLC">
<num style="-uslm-dtd:enum" value="1301">SEC. 1301. </num><heading style="-uslm-dtd:header">OFFICE OF THE NATIONAL TAXPAYER ADVOCATE. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stD/s1301/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Taxpayer Advocate Directives.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1301/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 7803(c) is amended by adding at the end the following new paragraph: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Taxpayer advocate directives.—</heading><chapeau style="-uslm-dtd:text">In the case of any Taxpayer Advocate Directive issued by the National Taxpayer Advocate pursuant to a delegation of authority from the Commissioner of Internal Revenue— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the Commissioner or a Deputy Commissioner shall modify, rescind, or ensure compliance with such directive not later than 90 days after the issuance of such directive, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">in the case of any directive which is modified or rescinded by a Deputy Commissioner, the National Taxpayer Advocate may (not later than 90 days after such modification or rescission) appeal to the Commissioner, and the Commissioner shall (not later than 90 days after such appeal is made) ensure compliance with such directive as issued by the National Taxpayer Advocate or provide the National Taxpayer Advocate with the reasons for any modification or rescission made or upheld by the Commissioner pursuant to such appeal. ”</content>
</subparagraph>
</paragraph></quotedContent>.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1301/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7803">26 U.S.C. 7803</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Report to certain committees of congress regarding directives.—</heading><content style="-uslm-dtd:text">Section 7803(c)(2)(B)(ii) is amended by redesignating subclauses (VIII) through (XI) as subclauses (IX) through (XII), respectively, and by inserting after subclause (VII) the following new subclause: <quotedContent style="-uslm-dtd:quoted-block">
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="VIII">“(VIII) </num><content style="-uslm-dtd:text">identify any Taxpayer Advocate Directive which was not honored by the Internal Revenue Service in a timely manner, as specified under paragraph (5); ”</content>
</subclause></quotedContent>.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stD/s1301/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">National Taxpayer Advocate Annual Reports to Congress.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1301/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Inclusion of most serious taxpayer problems.—</heading><content style="-uslm-dtd:text">Section 7803(c)(2)(B)(ii)(III) is amended by striking “<quotedText style="-uslm-dtd:quote">at least 20 of the</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">the 10</quotedText>”. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1301/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Coordination with treasury inspector general for tax administration.—</heading><content style="-uslm-dtd:text">Section 7803(c)(2) is amended by adding at the end the following new subparagraph: <quotedContent style="-uslm-dtd:quoted-block">
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="E">“(E) </num><heading style="-uslm-dtd:header">Coordination with treasury inspector general for tax administration.—</heading><content style="-uslm-dtd:text">Before beginning any research or study, the National Taxpayer Advocate shall coordinate with the Treasury Inspector General for Tax Administration to ensure that the National Taxpayer Advocate does not duplicate any action that the Treasury Inspector General for Tax Administration has already undertaken or has a plan to undertake. ”</content>
</subparagraph></quotedContent>.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1301/b/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Statistical support.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stD/s1301/b/3/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 6108 is amended by adding at the end the following new subsection: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Statistical Support for National Taxpayer Advocate.—</heading><content style="-uslm-dtd:text">Upon request of the National Taxpayer Advocate, the Secretary shall, to the extent practicable, provide the National Taxpayer Advocate with statistical support in connection with the preparation by the National Taxpayer Advocate of the annual report described in section 7803(c)(2)(B)(ii). Such statistical support shall include statistical studies, compilations, and the review of information provided by the National Taxpayer Advocate for statistical validity and sound statistical methodology. ”</content>
</subsection></quotedContent>.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stD/s1301/b/3/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Disclosure of review.—</heading><content style="-uslm-dtd:text">Section 7803(c)(2)(B)(ii), as amended by subsection (a), is amended by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end of subclause (XI), by redesignating subclause (XII) as subclause (XIII), and by inserting after subclause (XI) the following new subclause: <quotedContent style="-uslm-dtd:quoted-block">
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="XII">“(XII) </num><content style="-uslm-dtd:text">with respect to any statistical information included in such report, include a statement of whether such statistical information was reviewed or provided by the Secretary under section 6108(d) and, if so, whether the Secretary determined such information to be statistically valid and based on sound statistical methodology; and ”</content>
</subclause></quotedContent>.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stD/s1301/b/3/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Conforming amendment.—</heading><content style="-uslm-dtd:text">Section 7803(c)(2)(B)(iii) is amended by adding at the end the following: “<quotedText style="-uslm-dtd:quote">The preceding sentence shall not apply with 133 STAT. 993 respect to statistical information provided to the Secretary for review, or received from the Secretary, under section 6108(d).</quotedText>”. </content>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stD/s1301/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7803">26 U.S.C. 7803</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Salary of National Taxpayer Advocate.—</heading><content style="-uslm-dtd:text">Section 7803(c)(1)(B)(i) is amended by striking “<quotedText style="-uslm-dtd:quote">, or, if the Secretary of the Treasury so determines, at a rate fixed under section 9503 of such title</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stD/s1301/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6108">26 U.S.C. 6108 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1301/d/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Except as otherwise provided in this subsection, the amendments made by this section shall take effect on the date of the enactment of this Act. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1301/d/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Salary of national taxpayer advocate.—</heading><content style="-uslm-dtd:text">The amendment made by subsection (c) shall apply to compensation paid to individuals appointed as the National Taxpayer Advocate after March 31, 2019. </content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stD/s1302" styleType="OLC">
<num style="-uslm-dtd:enum" value="1302">SEC. 1302. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7801">26 U.S.C. 7801 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">MODERNIZATION OF INTERNAL REVENUE SERVICE ORGANIZATIONAL STRUCTURE. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stD/s1302/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Not later than September 30, 2020, the Secretary of the Treasury (or the Secretary’s delegate) shall submit to Congress a comprehensive written plan to redesign the organization of the Internal Revenue Service. Such plan shall— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1302/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">ensure the successful implementation of the priorities specified by Congress in this Act; </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1302/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">prioritize taxpayer services to ensure that all taxpayers easily and readily receive the assistance that they need; </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1302/a/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">streamline the structure of the agency including minimizing the duplication of services and responsibilities within the agency; </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1302/a/4" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">best position the Internal Revenue Service to combat cybersecurity and other threats to the Internal Revenue Service; and </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stD/s1302/a/5" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">address whether the Criminal Investigation Division of the Internal Revenue Service should report directly to the Commissioner of Internal Revenue. </content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stD/s1302/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Repeal of Restriction on Organizational Structure of Internal Revenue Service.—</heading><content style="-uslm-dtd:text">Paragraph (3) of section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 shall cease to apply beginning 1 year after the date on which the plan described in subsection (a) is submitted to Congress. </content>
</subsection>
</section>
</subtitle>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tI/stE" styleType="OLC">
<num style="-uslm-dtd:enum" value="E">Subtitle E—</num><heading style="-uslm-dtd:header">Other Provisions </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stE/s1401" styleType="OLC">
<num style="-uslm-dtd:enum" value="1401">SEC. 1401. </num><heading style="-uslm-dtd:header">RETURN PREPARATION PROGRAMS FOR APPLICABLE TAXPAYERS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stE/s1401/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Chapter 77 is amended by inserting after section 7526 the following new section:<quotedContent style="-uslm-dtd:quoted-block">
<section style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="7526A">“SEC. 7526A. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7526A">26 U.S.C. 7526A</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">RETURN PREPARATION PROGRAMS FOR APPLICABLE TAXPAYERS </heading>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">Establishment of Volunteer Income Tax Assistance Matching Grant Program.—</heading><content style="-uslm-dtd:text">The Secretary shall establish a Community Volunteer Income Tax Assistance Matching Grant Program under which the Secretary may, subject to the availability of appropriated funds, make grants to provide matching funds for the development, expansion, or continuation of qualified return preparation programs assisting applicable taxpayers and members of underserved populations. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Qualified return preparation programs may use grants received under this section for— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><chapeau style="-uslm-dtd:text">ordinary and necessary costs associated with program operation in accordance with cost principles under the applicable Office of Management and Budget circular, including— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">wages or salaries of persons coordinating the activities of the program, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">developing training materials, conducting training, and performing quality reviews of the returns prepared under the program, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">equipment purchases, and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">“(iv) </num><content style="-uslm-dtd:text">vehicle-related expenses associated with remote or rural tax preparation services, </content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">outreach and educational activities described in subsection (c)(2)(B), and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">services related to financial education and capability, asset development, and the establishment of savings accounts in connection with tax return preparation. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Requirement of matching funds.—</heading><chapeau style="-uslm-dtd:text">A qualified return preparation program must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the salary (including fringe benefits) of individuals performing services for the program, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">the cost of equipment used in the program, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">other ordinary and necessary costs associated with the program. </content>
</subparagraph><continuation style="-uslm-dtd:continuation-text">Indirect expenses, including general overhead of any entity administering the program, shall not be counted as matching funds. </continuation>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Application.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Each applicant for a grant under this section shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may reasonably require. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Priority.—</heading><chapeau style="-uslm-dtd:text">In awarding grants under this section, the Secretary shall give priority to applications which demonstrate— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">assistance to applicable taxpayers, with emphasis on outreach to, and services for, such taxpayers, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">taxpayer outreach and educational activities relating to eligibility and availability of income supports available through this title, including the earned income tax credit, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">specific outreach and focus on one or more underserved populations. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Amounts taken into account.—</heading><content style="-uslm-dtd:text">In determining matching grants under this section, the Secretary shall only take into account amounts provided by the qualified return preparation program for expenses described in subsection (b). </content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Program Adherence.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall establish procedures for, and shall conduct not less frequently than once every 5 calendar years during which a qualified return preparation program is operating under a grant under this section, periodic site visits— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">to ensure the program is carrying out the purposes of this section, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">to determine whether the program meets such program adherence standards as the Secretary shall by regulation or other guidance prescribe. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Additional requirements for grant recipients not meeting program adherence standards.—</heading><chapeau style="-uslm-dtd:text">In the case of any qualified return preparation program which— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">is awarded a grant under this section, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><chapeau style="-uslm-dtd:text">is subsequently determined— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">not to meet the program adherence standards described in paragraph (1)(B), or </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">not to be otherwise carrying out the purposes of this section, </content>
</clause>
</subparagraph><continuation style="-uslm-dtd:continuation-text">such program shall not be eligible for any additional grants under this section unless such program provides sufficient documentation of corrective measures established to address any such deficiencies determined. </continuation>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section— </chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Qualified return preparation program.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">qualified return preparation program</quotedText>’ means any program— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">which provides assistance to individuals, not less than 90 percent of whom are applicable taxpayers, in preparing and filing Federal income tax returns, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">which is administered by a qualified entity, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">in which all volunteers who assist in the preparation of Federal income tax returns meet the training requirements prescribed by the Secretary, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">which uses a quality review process which reviews 100 percent of all returns. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Qualified entity.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">qualified entity</quotedText>’ means any entity which— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">is an eligible organization, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">is in compliance with Federal tax filing and payment requirements, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">is not debarred or suspended from Federal contracts, grants, or cooperative agreements, and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">“(iv) </num><content style="-uslm-dtd:text">agrees to provide documentation to substantiate any matching funds provided pursuant to the grant program under this section. </content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Eligible organization.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible organization</quotedText>’ means— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">an institution of higher education which is described in section 102 (other than subsection (a)(1)(C) thereof) of the Higher Education Act of 1965 (20 U.S.C. 1002), as in effect on the date of the enactment of this section, and which has not been disqualified from participating in a program under title IV of such Act, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">an organization described in section 501(c) and exempt from tax under section 501(a), </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><chapeau style="-uslm-dtd:text">a local government agency, including— </chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">a county or municipal government agency, and</content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">an Indian tribe, as defined in section 4(13) of the Native American Housing Assistance and Self-Determination Act of 1996 (25 U.S.C. 4103(13)), including any tribally designated housing entity (as defined in section 4(22) of such Act (25 U.S.C. 4103(22))), tribal subsidiary, subdivision, or other wholly owned tribal entity, </content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">“(iv) </num><content style="-uslm-dtd:text">a local, State, regional, or national coalition (with one lead organization which meets the eligibility requirements of clause (i), (ii), or (iii) acting as the applicant organization), or </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="v">“(v) </num><chapeau style="-uslm-dtd:text">in the case of applicable taxpayers and members of underserved populations with respect to which no organizations described in the preceding clauses are available— </chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">a State government agency, or </content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">an office providing Cooperative Extension services (as established at the land-grant colleges and universities under the Smith-Lever Act of May 8, 1914). </content>
</subclause>
</clause>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Applicable taxpayers.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">applicable taxpayer</quotedText>’ means a taxpayer whose income for the taxable year does not exceed an amount equal to the completed phaseout amount under section 32(b) for a married couple filing a joint return with three or more qualifying children, as determined in a revenue procedure or other published guidance. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Underserved population.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">underserved population</quotedText>’ includes populations of persons with disabilities, persons with limited English proficiency, Native Americans, individuals living in rural areas, members of the Armed Forces and their spouses, and the elderly. </content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Special Rules and Limitations.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Duration of grants.—</heading><content style="-uslm-dtd:text">Upon application of a qualified return preparation program, the Secretary is authorized to award a multi-year grant not to exceed 3 years. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Aggregate limitation.—</heading><content style="-uslm-dtd:text">Unless otherwise provided by specific appropriation, the Secretary shall not allocate more than $30 million per fiscal year (exclusive of costs of administering the program) to grants under this section. </content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Promotion of Programs.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The Secretary shall promote tax preparation through qualified return preparation programs through the use of mass communications and other means. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Provision of information regarding qualified return preparation programs.—</heading><content style="-uslm-dtd:text">The Secretary may provide taxpayers information regarding qualified return preparation programs receiving grants under this section. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Referrals to low-income taxpayer clinics.—</heading><chapeau style="-uslm-dtd:text">Qualified return preparation programs receiving a grant under this section are encouraged, in appropriate cases, to— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from qualified low-income taxpayer clinics receiving funding under section 7526, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">provide information regarding the location of, and contact information for, such clinics. ”</content>
</subparagraph>
</paragraph>
</subsection>
</section></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stE/s1401/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7501">26 U.S.C. 7501</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clerical Amendment.—</heading><content style="-uslm-dtd:text">The table of sections for chapter 77 is amended by inserting after the item relating to section 7526 the following new item: <quotedContent style="-uslm-dtd:quoted-block">
<toc style="-uslm-dtd:toc">
<referenceItem style="-uslm-dtd:toc-entry" role="section"><designator>“Sec. 7526A.</designator><label> Return preparation programs for applicable taxpayers.”</label></referenceItem>
</toc></quotedContent>.</content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stE/s1402" styleType="OLC">
<num style="-uslm-dtd:enum" value="1402">SEC. 1402. </num><heading style="-uslm-dtd:header">PROVISION OF INFORMATION REGARDING LOW-INCOME TAXPAYER CLINICS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stE/s1402/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 7526(c) is amended by adding at the end the following new paragraph: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Provision of information regarding qualified low-income taxpayer clinics.—</heading><chapeau style="-uslm-dtd:text">Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from one or more specific qualified low-income taxpayer clinics receiving funding under this section, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">provide information regarding the location of, and contact information for, such clinics. ”</content>
</subparagraph>
</paragraph></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stE/s1402/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7526">26 U.S.C. 7526 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall take effect on the date of the enactment of this Act. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stE/s1403" styleType="OLC">
<num style="-uslm-dtd:enum" value="1403">SEC. 1403. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7801">26 U.S.C. 7801 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER ASSISTANCE CENTERS. </heading>
<chapeau style="-uslm-dtd:text" class="block"> Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary of the Treasury (or the Secretary’s delegate) shall— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stE/s1403/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">make publicly available (including by non-electronic means) a notice which— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stE/s1403/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure; and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stE/s1403/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure; and </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stE/s1403/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">submit to Congress a written report that includes— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stE/s1403/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">the information included in the notice described in paragraph (1); </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stE/s1403/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">the reasons for such proposed closure; and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stE/s1403/2/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">such other information as the Secretary may determine appropriate. </content>
</subparagraph>
</paragraph>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stE/s1404" styleType="OLC">
<num style="-uslm-dtd:enum" value="1404">SEC. 1404. </num><heading style="-uslm-dtd:header">RULES FOR SEIZURE AND SALE OF PERISHABLE GOODS RESTRICTED TO ONLY PERISHABLE GOODS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stE/s1404/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 6336 is amended by striking “<quotedText style="-uslm-dtd:quote">or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stE/s1404/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6336">26 U.S.C. 6336 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to property seized after the date of the enactment of this Act. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stE/s1405" styleType="OLC">
<num style="-uslm-dtd:enum" value="1405">SEC. 1405. </num><heading style="-uslm-dtd:header">WHISTLEBLOWER REFORMS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stE/s1405/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Modifications to Disclosure Rules for Whistleblowers.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stE/s1405/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 6103(k) is amended by adding at the end the following new paragraph: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="13">“(13) </num><heading style="-uslm-dtd:header">Disclosure to whistleblowers.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The Secretary may disclose, to any individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a), return information related to the investigation of any taxpayer with respect to whom the individual has provided such information, but only to the extent that such disclosure is necessary in obtaining information, which is not otherwise reasonably available, with respect to the correct determination of tax liability for tax, or the amount to be collected with respect to the enforcement of any other provision of this title. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Updates on whistleblower investigations.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall disclose to an individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a) the following: </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">Not later than 60 days after a case for which the individual has provided information has been referred for an audit or examination, a notice with respect to such referral. </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">Not later than 60 days after a taxpayer with respect to whom the individual has provided information has made a payment of tax with respect to tax liability to which such information relates, a notice with respect to such payment. </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><chapeau style="-uslm-dtd:text">Subject to such requirements and conditions as are prescribed by the Secretary, upon a written request by such individual— </chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">information on the status and stage of any investigation or action related to such information, and </content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">in the case of a determination of the amount of any award under section 7623(b), the reasons for such determination. </content>
</subclause>
</clause><continuation style="-uslm-dtd:continuation-text">Clause (iii) shall not apply to any information if the Secretary determines that disclosure of such information would seriously impair Federal tax administration. Information described in clauses (i), (ii), and (iii) may be disclosed to a designee of the individual providing such information in accordance with guidance provided by the Secretary.” ”</continuation>
</subparagraph>
</paragraph></quotedContent>.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stE/s1405/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Conforming amendments.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stE/s1405/a/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6103">26 U.S.C. 6103</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Confidentiality of information.—</heading><content style="-uslm-dtd:text">Section 6103(a)(3) is amended by striking “<quotedText style="-uslm-dtd:quote">subsection (k)(10)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">paragraph (10) or (13) of subsection (k)</quotedText>”. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stE/s1405/a/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Penalty for unauthorized disclosure.—</heading><content style="-uslm-dtd:text">Section 7213(a)(2) is amended by striking “<quotedText style="-uslm-dtd:quote">(k)(10)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">(k)(10) or (13)</quotedText>”. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tI/stE/s1405/a/2/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Coordination with authority to disclose for investigative purposes.—</heading><content style="-uslm-dtd:text">Section 6103(k)(6) is amended by adding at the end the following new sentence: “<quotedText style="-uslm-dtd:quote">This paragraph shall not apply to any disclosure to an individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a) which is made under paragraph (13)(A).</quotedText>”. </content>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stE/s1405/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Protection Against Retaliation.—</heading><content style="-uslm-dtd:text">Section 7623 is amended by adding at the end the following new subsection: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Civil Action To Protect Against Retaliation Cases.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Anti-retaliation whistleblower protection for employees.—</heading><chapeau style="-uslm-dtd:text">No employer, or any officer, employee, contractor, subcontractor, or agent of such employer, may discharge, demote, suspend, threaten, harass, or in any other manner discriminate against an employee in the terms and conditions of employment (including through an act in the ordinary course of such employee’s duties) in reprisal for any lawful act done by the employee— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">to provide information, cause information to be provided, or otherwise assist in an investigation regarding underpayment of tax or any conduct which the employee reasonably believes constitutes a violation of the internal revenue laws or any provision of Federal law relating to tax fraud, when the information or assistance is provided to the Internal Revenue Service, the Secretary of the Treasury, the Treasury Inspector General for Tax Administration, the Comptroller General of the United States, the Department of Justice, the United States Congress, a person with supervisory authority over the employee, or any other person working for the employer who has the authority to investigate, discover, or terminate misconduct, or </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">to testify, participate in, or otherwise assist in any administrative or judicial action taken by the Internal Revenue Service relating to an alleged underpayment of tax or any violation of the internal revenue laws or any provision of Federal law relating to tax fraud. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Enforcement action.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">A person who alleges discharge or other reprisal by any person in violation of paragraph (1) may seek relief under paragraph (3) by— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">filing a complaint with the Secretary of Labor, or </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">if the Secretary of Labor has not issued a final decision within 180 days of the filing of the complaint and there is no showing that such delay is due to the bad faith of the claimant, bringing an action at law or equity for de novo review in the appropriate district court of the United States, which shall have jurisdiction over such an action without regard to the amount in controversy. </content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Procedure.—</heading>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">An action under subparagraph (A)(i) shall be governed under the rules and procedures set forth in section 42121(b) of title 49, United States Code.</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Exception.—</heading><content style="-uslm-dtd:text">Notification made under section 42121(b)(1) of title 49, United States Code, shall be made to the person named in the complaint and to the employer.</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Burdens of proof.—</heading><chapeau style="-uslm-dtd:text">An action brought under subparagraph (A)(ii) shall be governed by the legal burdens of proof set forth in section 42121(b) of title 49, United States Code, except that in applying such section—</chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">‘behavior described in paragraph (1)’ shall be substituted for ‘behavior described in paragraphs (1) through (4) of subsection (a)’ each place it appears in paragraph (2)(B) thereof, and</content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">‘a violation of paragraph (1)’ shall be substituted for ‘a violation of subsection (a)’ each place it appears. </content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">“(iv) </num><heading style="-uslm-dtd:header">Statute of limitations.—</heading><content style="-uslm-dtd:text">A complaint under subparagraph (A)(i) shall be filed not later than 180 days after the date on which the violation occurs. </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="v">“(v) </num><heading style="-uslm-dtd:header">Jury trial.—</heading><content style="-uslm-dtd:text">A party to an action brought under subparagraph (A)(ii) shall be entitled to trial by jury. </content>
</clause>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Remedies.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">An employee prevailing in any action under paragraph (2)(A) shall be entitled to all relief necessary to make the employee whole. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Compensatory damages.—</heading><chapeau style="-uslm-dtd:text">Relief for any action under subparagraph (A) shall include— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">reinstatement with the same seniority status that the employee would have had, but for the reprisal, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">the sum of 200 percent of the amount of back pay and 100 percent of all lost benefits, with interest, and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">compensation for any special damages sustained as a result of the reprisal, including litigation costs, expert witness fees, and reasonable attorney fees. </content>
</clause>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Rights retained by employee.—</heading><content style="-uslm-dtd:text">Nothing in this section shall be deemed to diminish the rights, privileges, or remedies of any employee under any Federal or State law, or under any collective bargaining agreement. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Nonenforceability of certain provisions waiving rights and remedies or requiring arbitration of disputes.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Waiver of rights and remedies.—</heading><content style="-uslm-dtd:text">The rights and remedies provided for in this subsection may not be waived by any agreement, policy form, or condition of employment, including by a predispute arbitration agreement. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Predispute arbitration agreements.—</heading><content style="-uslm-dtd:text">No predispute arbitration agreement shall be valid or enforceable, if the agreement requires arbitration of a dispute arising under this subsection. ”</content>
</subparagraph>
</paragraph>
</subsection></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tI/stE/s1405/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Effective Date.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stE/s1405/c/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6103">26 U.S.C. 6103 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The amendments made by subsection (a) shall apply to disclosures made after the date of the enactment of this Act. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stE/s1405/c/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7623">26 U.S.C. 7623 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Civil protection.—</heading><content style="-uslm-dtd:text">The amendment made by subsection (b) shall take effect on the date of the enactment of this Act. </content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stE/s1406" styleType="OLC">
<num style="-uslm-dtd:enum" value="1406">SEC. 1406. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7801">26 U.S.C. 7801 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">CUSTOMER SERVICE INFORMATION. </heading>
<chapeau style="-uslm-dtd:text" class="block"> The Secretary of the Treasury (or the Secretary’s delegate) shall provide helpful information to taxpayers placed on hold during a telephone call to any Internal Revenue Service help line, including the following: </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stE/s1406/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">Information about common tax scams. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stE/s1406/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">Information on where and how to report tax scams. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tI/stE/s1406/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">Additional advice on how taxpayers can protect themselves from identity theft and tax scams.</content>
</paragraph>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tI/stE/s1407" styleType="OLC">
<num style="-uslm-dtd:enum" value="1407">SEC. 1407. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6402">26 U.S.C. 6402</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">MISDIRECTED TAX REFUND DEPOSITS. </heading>
<content style="-uslm-dtd:text" class="block"> Section 6402 is amended by adding at the end the following new subsection: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="n">“(n) </num><heading style="-uslm-dtd:header">Misdirected Direct Deposit Refund.—</heading><chapeau style="-uslm-dtd:text">Not later than the date which is 6 months after the date of the enactment of the Taxpayer First Act, the Secretary shall prescribe regulations to establish procedures to allow for— </chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">taxpayers to report instances in which a refund made by the Secretary by electronic funds transfer was not transferred to the account of the taxpayer; </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">coordination with financial institutions for the purpose of— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">identifying the accounts to which transfers described in paragraph (1) were made; and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">recovery of the amounts so transferred; and </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">the refund to be delivered to the correct account of the taxpayer. ”</content>
</paragraph>
</subsection></quotedContent>.</content>
</section>
</subtitle>
<num style="-uslm-dtd:enum" value="II">TITLE II—</num><heading style="-uslm-dtd:header">21ST CENTURY IRS </heading>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tII/stA" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">Subtitle A—</num><heading style="-uslm-dtd:header">Cybersecurity and Identity Protection </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stA/s2001" styleType="OLC">
<num style="-uslm-dtd:enum" value="2001">SEC. 2001. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7529">26 U.S.C. 7529 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">PUBLIC-PRIVATE PARTNERSHIP TO ADDRESS IDENTITY THEFT REFUND FRAUD. </heading>
<content style="-uslm-dtd:text" class="block"> The Secretary of the Treasury (or the Secretary’s delegate) shall work collaboratively with the public and private sectors to protect taxpayers from identity theft refund fraud. </content>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stA/s2002" styleType="OLC">
<num style="-uslm-dtd:enum" value="2002">SEC. 2002. </num><heading style="-uslm-dtd:header">RECOMMENDATIONS OF ELECTRONIC TAX ADMINISTRATION ADVISORY COMMITTEE REGARDING IDENTITY THEFT REFUND FRAUD. </heading>
<content style="-uslm-dtd:text" class="block"> The Secretary of the Treasury shall ensure that the advisory group convened by the Secretary pursuant to section 2001(b)(2) of the Internal Revenue Service Restructuring and Reform Act of 1998 (commonly known as the Electronic Tax Administration Advisory Committee) studies (including by providing organized public forums) and makes recommendations to the Secretary regarding methods to prevent identity theft and refund fraud. </content>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stA/s2003" styleType="OLC">
<num style="-uslm-dtd:enum" value="2003">SEC. 2003. </num><heading style="-uslm-dtd:header">INFORMATION SHARING AND ANALYSIS CENTER. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2003/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7529">26 U.S.C. 7529 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury (or the Secretary’s delegate) may participate in an information sharing and analysis center to centralize, standardize, and enhance data compilation and analysis to facilitate sharing actionable data and information with respect to identity theft tax refund fraud. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2003/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7529">26 U.S.C. 7529 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Development of Performance Metrics.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury (or the Secretary’s delegate) shall develop metrics for measuring the success of such center in detecting and preventing identity theft tax refund fraud. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2003/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Disclosure.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2003/c/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 6103(k), as amended by this Act, is amended by adding at the end the following new paragraph: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="14">“(14) </num><heading style="-uslm-dtd:header">Disclosure of return information for purposes of cybersecurity and the prevention of identity theft tax refund fraud.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Under such procedures and subject to such conditions as the Secretary may prescribe, the Secretary may disclose specified return information to specified ISAC participants to the extent that the Secretary determines such disclosure is in furtherance of effective Federal tax administration relating to the detection or prevention of identity theft tax refund fraud, validation of taxpayer identity, authentication of taxpayer returns, or detection or prevention of cybersecurity threats. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Specified isac participants.—</heading><chapeau style="-uslm-dtd:text">For purposes of this paragraph— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">specified ISAC participant</quotedText>’ means— </chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">any person designated by the Secretary as having primary responsibility for a function performed with respect to the information sharing and analysis center described in section 2003(a) of the Taxpayer First Act, and </content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">any person subject to the requirements of section 7216 and which is a participant in such information sharing and analysis center. </content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Information sharing agreement.—</heading><content style="-uslm-dtd:text">Such term shall not include any person unless such person has entered into a written agreement with the Secretary setting forth the terms and conditions for the disclosure of information to such person under this paragraph, including requirements regarding the protection and safeguarding of such information by such person. </content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Specified return information.—</heading><chapeau style="-uslm-dtd:text">For purposes of this paragraph, the term ‘<quotedText style="-uslm-dtd:quote">specified return information</quotedText>’ means— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><chapeau style="-uslm-dtd:text">in the case of a return which is in connection with a case of potential identity theft refund fraud— </chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">in the case of such return filed electronically, the internet protocol address, device identification, email domain name, speed of completion, method of authentication, refund method, and such other return information related to the electronic filing characteristics of such return as the Secretary may identify for purposes of this subclause, and </content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">in the case of such return prepared by a tax return preparer, identifying information with respect to such tax return preparer, including the preparer taxpayer identification number and electronic filer identification number of such preparer, </content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">in the case of a return which is in connection with a case of a identity theft refund fraud which has been confirmed by the Secretary (pursuant to such procedures as the Secretary may provide), the information referred to in subclauses (I) and (II) of clause (i), the name and taxpayer identification number of the taxpayer as it appears on the return, and any bank account and routing information provided for making a refund in connection with such return, and</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">in the case of any cybersecurity threat to the Internal Revenue Service, information similar to the information described in subclauses (I) and (II) of clause (i) with respect to such threat. </content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Restriction on use of disclosed information.—</heading>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Designated third parties.—</heading><chapeau style="-uslm-dtd:text">Any return information received by a person described in subparagraph (B)(i)(I) shall be used only for the purposes of and to the extent necessary in— </chapeau>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">performing the function such person is designated to perform under such subparagraph, </content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">facilitating disclosures authorized under subparagraph (A) to persons described in subparagraph (B)(i)(II), and </content>
</subclause>
<subclause style="-uslm-dtd:subclause" styleType="OLC">
<num style="-uslm-dtd:enum" value="III">“(III) </num><content style="-uslm-dtd:text">facilitating disclosures authorized under subsection (d) to participants in such information sharing and analysis center. </content>
</subclause>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Return preparers.—</heading><content style="-uslm-dtd:text">Any return information received by a person described in subparagraph (B)(i)(II) shall be treated for purposes of section 7216 as information furnished to such person for, or in connection with, the preparation of a return of the tax imposed under chapter 1. </content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="E">“(E) </num><heading style="-uslm-dtd:header">Data protection and safeguards.—</heading><content style="-uslm-dtd:text">Return information disclosed under this paragraph shall be subject to such protections and safeguards as the Secretary may require in regulations or other guidance or in the written agreement referred to in subparagraph (B)(ii). Such written agreement shall include a requirement that any unauthorized access to information disclosed under this paragraph, and any breach of any system in which such information is held, be reported to the Treasury Inspector General for Tax Administration. ”</content>
</subparagraph>
</paragraph></quotedContent>.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2003/c/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Application of civil and criminal penalties.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stA/s2003/c/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6103">26 U.S.C. 6103</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">Section 6103(a)(3), as amended by this Act, is amended by striking “<quotedText style="-uslm-dtd:quote">or (13)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">, (13), or (14)</quotedText>”. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stA/s2003/c/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">Section 7213(a)(2), as amended by this Act, is amended by striking “<quotedText style="-uslm-dtd:quote">or (13)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">, (13), or (14)</quotedText>”. </content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stA/s2004" styleType="OLC">
<num style="-uslm-dtd:enum" value="2004">SEC. 2004. </num><heading style="-uslm-dtd:header">COMPLIANCE BY CONTRACTORS WITH CONFIDENTIALITY SAFEGUARDS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2004/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 6103(p) is amended by adding at the end the following new paragraph: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="9">“(9) </num><heading style="-uslm-dtd:header">Disclosure to contractors and other agents.—</heading><chapeau style="-uslm-dtd:text">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— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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,</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">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 </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements. </content>
</subparagraph><continuation style="-uslm-dtd:continuation-text">The certification required by subparagraph (D) shall include the name and address of each contractor or 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.” ”</continuation>
</paragraph></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2004/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6103">26 U.S.C. 6103</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Conforming Amendment.—</heading><content style="-uslm-dtd:text">Section 6103(p)(8)(B) is amended by inserting “<quotedText style="-uslm-dtd:quote">or paragraph (9)</quotedText>” after “<quotedText style="-uslm-dtd:quote">subparagraph (A)</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2004/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6103">26 U.S.C. 6103 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to disclosures made after December 31, 2022. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stA/s2005" styleType="OLC">
<num style="-uslm-dtd:enum" value="2005">SEC. 2005. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6109">26 U.S.C. 6109 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">IDENTITY PROTECTION PERSONAL IDENTIFICATION NUMBERS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2005/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Subject to subsection (b), the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the “Secretary”) shall establish a program to issue, upon the request of any individual, a number which may be used in connection with such individual’s social security number (or other identifying information with respect to such individual as determined by the Secretary) to assist the Secretary in verifying such individual’s identity. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2005/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Requirements.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2005/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Annual expansion.—</heading><content style="-uslm-dtd:text">For each calendar year beginning after the date of the enactment of this Act, the Secretary shall provide numbers through the program described in subsection (a) to individuals residing in such States as the Secretary deems appropriate, provided that the total number of States served by such program during such year is greater than the total number of States served by such program during the preceding year. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2005/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Nationwide availability.—</heading><content style="-uslm-dtd:text">Not later than 5 years after the date of the enactment of this Act, the Secretary shall ensure that the program described in subsection (a) is made available to any individual residing in the United States. </content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stA/s2006" styleType="OLC">
<num style="-uslm-dtd:enum" value="2006">SEC. 2006. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7529">26 U.S.C. 7529 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">SINGLE POINT OF CONTACT FOR TAX-RELATED IDENTITY THEFT VICTIMS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2006/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury (or the Secretary’s delegate) shall establish and implement procedures to ensure that any taxpayer whose return has been delayed or otherwise adversely affected due to tax-related identity theft has a single point of contact at the Internal Revenue Service throughout the processing of the taxpayer’s case. The single point of contact shall track the taxpayer’s case to completion and coordinate with other Internal Revenue Service employees to resolve case issues as quickly as possible.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2006/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Single Point of Contact.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2006/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For purposes of subsection (a), the single point of contact shall consist of a team or subset of specially trained employees who— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stA/s2006/b/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">have the ability to work across functions to resolve the issues involved in the taxpayer’s case; and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stA/s2006/b/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">shall be accountable for handling the case until its resolution. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2006/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Team or subset.—</heading><chapeau style="-uslm-dtd:text">The employees included within the team or subset described in paragraph (1) may change as required to meet the needs of the Internal Revenue Service, provided that procedures have been established to— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stA/s2006/b/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">ensure continuity of records and case history; and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stA/s2006/b/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">notify the taxpayer when appropriate. </content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stA/s2007" styleType="OLC">
<num style="-uslm-dtd:enum" value="2007">SEC. 2007. </num><heading style="-uslm-dtd:header">NOTIFICATION OF SUSPECTED IDENTITY THEFT. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2007/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Chapter 77 is amended by adding at the end the following new section: <quotedContent style="-uslm-dtd:quoted-block">
<section style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="7529">“SEC. 7529. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7529">26 U.S.C. 7529</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">NOTIFICATION OF SUSPECTED IDENTITY THEFT </heading>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">If the Secretary determines that there has been or may have been an unauthorized use of the identity of any individual, the Secretary shall, without jeopardizing an investigation relating to tax administration— </chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><chapeau style="-uslm-dtd:text">as soon as practicable— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">notify the individual of such determination, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">provide instructions on how to file a report with law enforcement regarding the unauthorized use, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">identify any steps to be taken by the individual to permit law enforcement to access personal information of the individual during the investigation, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">provide information regarding actions the individual may take in order to protect the individual from harm relating to the unauthorized use, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="E">“(E) </num><content style="-uslm-dtd:text">offer identity protection measures to the individual, such as the use of an identity protection personal identification number, and </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">at the time the information described in paragraph (1) is provided (or, if not available at such time, as soon as practicable thereafter), issue additional notifications to such individual (or such individual’s designee) regarding— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">whether an investigation has been initiated in regards to such unauthorized use, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">whether the investigation substantiated an unauthorized use of the identity of the individual, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><chapeau style="-uslm-dtd:text">whether— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">any action has been taken against a person relating to such unauthorized use, or </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">any referral has been made for criminal prosecution of such person and, to the extent such information is available, whether such person has been criminally charged by indictment or information. </content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Employment-Related Identity Theft.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">For purposes of this section, the unauthorized use of the identity of an individual includes the unauthorized use of the identity of the individual to obtain employment.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Determination of employment-related identity theft.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, in making a determination as to whether there has been or may have been an unauthorized use of the identity of an individual to obtain employment, the Secretary shall review any information— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">obtained from a statement described in section 6051 or an information return relating to compensation for services rendered other than as an employee, or </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">provided to the Internal Revenue Service by the Social Security Administration regarding any statement described in section 6051, </content>
</subparagraph><continuation style="-uslm-dtd:continuation-text">which indicates that the social security account number provided on such statement or information return does not correspond with the name provided on such statement or information return or the name on the tax return reporting the income which is included on such statement or information return.” ”</continuation>
</paragraph>
</subsection>
</section></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2007/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Additional Measures.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2007/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7529">26 U.S.C. 7529 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Examination of both paper and electronic statements and returns.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury (or the Secretary’s delegate) shall examine the statements, information returns, and tax returns described in section 7529(b)(2) of the Internal Revenue Code of 1986 (as added by subsection (a)) for any evidence of employment-related identity theft, regardless of whether such statements or returns are submitted electronically or on paper. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2007/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Improvement of effective return processing program with social security administration.—</heading><content style="-uslm-dtd:text">Section 232 of the Social Security Act (42 U.S.C. 432) is amended by inserting after the third sentence the following: “<quotedText style="-uslm-dtd:quote">For purposes of carrying out the return processing program described in the preceding sentence, the Commissioner of Social Security shall request, not less than annually, such information described in section 7529(b)(2) of the Internal Revenue Code of 1986 as may be necessary to ensure the accuracy of the records maintained by the Commissioner of Social Security related to the amounts of wages paid to, and the amounts of self-employment income derived by, individuals.</quotedText>”. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2007/b/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7529note">26 U.S.C. 7529note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Underreporting of income.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury (or the Secretary’s delegate) shall establish procedures to ensure that income reported in connection with the unauthorized use of a taxpayer’s identity is not taken into account in determining any penalty for underreporting of income by the victim of identity theft. </content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2007/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7501">26 U.S.C. 7501</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clerical Amendment.—</heading><content style="-uslm-dtd:text">The table of sections for chapter 77 is amended by adding at the end the following new item: <quotedContent style="-uslm-dtd:quoted-block">
<toc style="-uslm-dtd:toc">
<referenceItem style="-uslm-dtd:toc-entry" role="section"><designator>“Sec. 7529.</designator><label> Notification of suspected identity theft.”</label></referenceItem>
</toc></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2007/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7529note">26 U.S.C. 7529note</ref>.2 <ref href="/us/usc/t6/s7529note">6 U.S.C. 7529note</ref>.D<b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to determinations made after the date that is 6 months after the date of the enactment of this Act. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stA/s2008" styleType="OLC">
<num style="-uslm-dtd:enum" value="2008">SEC. 2008. </num><heading style="-uslm-dtd:header">GUIDELINES FOR STOLEN IDENTITY REFUND FRAUD CASES. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2008/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate), in consultation with the National Taxpayer Advocate, shall develop and implement publicly available guidelines for management of cases involving stolen identity refund fraud in a manner that reduces the administrative burden on taxpayers who are victims of such fraud. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2008/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Standards and Procedures To Be Considered.—</heading><chapeau style="-uslm-dtd:text">The guidelines described in subsection (a) may include— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2008/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">standards for— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stA/s2008/b/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">the average length of time in which a case involving stolen identity refund fraud should be resolved; </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stA/s2008/b/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">the maximum length of time, on average, a taxpayer who is a victim of stolen identity refund fraud and is entitled to a tax refund which has been stolen should have to wait to receive such refund; and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stA/s2008/b/1/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">the maximum number of offices and employees within the Internal Revenue Service with whom a taxpayer who is a victim of stolen identity refund fraud should be required to interact in order to resolve a case; </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2008/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">standards for opening, assigning, reassigning, or closing a case involving stolen identity refund fraud; and </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2008/b/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">procedures for implementing and accomplishing the standards described in paragraphs (1) and (2), and measures for evaluating such procedures and determining whether such standards have been successfully implemented. </content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stA/s2009" styleType="OLC">
<num style="-uslm-dtd:enum" value="2009">SEC. 2009. </num><heading style="-uslm-dtd:header">INCREASED PENALTY FOR IMPROPER DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2009/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6713">26 U.S.C. 6713</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 6713 is amended— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2009/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by redesignating subsections (b) and (c) as subsections (c) and (d), respectively; and </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stA/s2009/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by inserting after subsection (a) the following new subsection: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Enhanced Penalty for Improper Use or Disclosure Relating to Identity Theft.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">In the case of a disclosure or use described in subsection (a) that is made in connection with a crime relating to the misappropriation of another person’s taxpayer identity (as defined in section 6103(b)(6)), whether or not such crime involves any tax filing, subsection (a) shall be applied— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">by substituting ‘$1,000’ for ‘$250’, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">by substituting ‘$50,000’ for ‘$10,000’. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Separate application of total penalty limitation.—</heading><content style="-uslm-dtd:text">The limitation on the total amount of the penalty under subsection (a) shall be applied separately with respect to disclosures or uses to which this subsection applies and to which it does not apply. ”</content>
</paragraph>
</subsection></quotedContent>.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2009/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Criminal Penalty.—</heading><content style="-uslm-dtd:text">Section 7216(a) is amended by striking “<quotedText style="-uslm-dtd:quote">$1,000</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">$1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies)</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stA/s2009/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6713">26 U.S.C. 6713 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to disclosures or uses on or after the date of the enactment of this Act.</content>
</subsection>
</section>
</subtitle>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tII/stB" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">Subtitle B—</num><heading style="-uslm-dtd:header">Development of Information Technology </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stB/s2101" styleType="OLC">
<num style="-uslm-dtd:enum" value="2101">SEC. 2101. </num><heading style="-uslm-dtd:header">MANAGEMENT OF INTERNAL REVENUE SERVICE INFORMATION TECHNOLOGY. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stB/s2101/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7803">26 U.S.C. 7803</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Duties and Responsibilities of Internal Revenue Service Chief Information Officer.—</heading><content style="-uslm-dtd:text">Section 7803, as amended by section 1001, is amended by adding at the end the following new subsection: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Internal Revenue Service Chief Information Officer.—</heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">There shall be in the Internal Revenue Service an Internal Revenue Service Chief Information Officer (hereafter referred to in this subsection as the ‘IRS CIO’) who shall be appointed by the Commissioner of Internal Revenue. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Centralized responsibility for internal revenue service information technology.—</heading><content style="-uslm-dtd:text">The Commissioner of Internal Revenue (and the Secretary) shall act through the IRS CIO with respect to all development, implementation, and maintenance of information technology for the Internal Revenue Service. Any reference in this subsection to the IRS CIO which directs the IRS CIO to take any action, or to assume any responsibility, shall be treated as a reference to the Commissioner of Internal Revenue acting through the IRS CIO. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">General duties and responsibilities.—</heading><chapeau style="-uslm-dtd:text">The IRS CIO shall— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">be responsible for the development, implementation, and maintenance of information technology for the Internal Revenue Service, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">ensure that the information technology of the Internal Revenue Service is secure and integrated, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">maintain operational control of all information technology for the Internal Revenue Service, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">be the principal advocate for the information technology needs of the Internal Revenue Service, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="E">“(E) </num><chapeau style="-uslm-dtd:text">consult with the Chief Procurement Officer of the Internal Revenue Service to ensure that the information technology acquired for the Internal Revenue Service is consistent with— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the goals and requirements specified in subparagraphs (A) through (D), and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">the strategic plan developed under paragraph (4). </content>
</clause>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Strategic plan.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The IRS CIO shall develop and implement a multiyear strategic plan for the information technology needs of the Internal Revenue Service. Such plan shall— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">include performance measurements of such technology and of the implementation of such plan, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">include a plan for an integrated enterprise architecture of the information technology of the Internal Revenue Service, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">include and take into account the resources needed to accomplish such plan,</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">“(iv) </num><content style="-uslm-dtd:text">take into account planned major acquisitions of information technology by the Internal Revenue Service, and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="v">“(v) </num><content style="-uslm-dtd:text">align with the needs and strategic plan of the Internal Revenue Service. </content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Plan updates.—</heading><content style="-uslm-dtd:text">The IRS CIO shall, not less frequently than annually, review and update the strategic plan under subparagraph (A) (including the plan for an integrated enterprise architecture described in subparagraph (A)(ii)) to take into account the development of new information technology and the needs of the Internal Revenue Service. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Scope of authority.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Information technology.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term ‘<quotedText style="-uslm-dtd:quote">information technology</quotedText>’ has the meaning given such term by section 11101 of title 40, United States Code.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Internal revenue service.—</heading><chapeau style="-uslm-dtd:text">Any reference in this subsection to the Internal Revenue Service includes a reference to all components of the Internal Revenue Service, including— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the Office of the Taxpayer Advocate, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">the Criminal Investigation Division of the Internal Revenue Service, and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">except as otherwise provided by the Secretary with respect to information technology related to matters described in subsection (b)(3)(B), the Office of the Chief Counsel. ”</content>
</clause>
</subparagraph>
</paragraph>
</subsection></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stB/s2101/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Independent Verification and Validation of the Customer Account Data Engine 2 and Enterprise Case Management System.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2101/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The Commissioner of Internal Revenue shall enter into a contract with an independent reviewer to verify and validate the implementation plans (including the performance milestones and cost estimates included in such plans) developed for the Customer Account Data Engine 2 and the Enterprise Case Management System. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2101/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Deadline for completion.—</heading><content style="-uslm-dtd:text">Such contract shall require that such verification and validation be completed not later than the date which is 1 year after the date of the enactment of this Act. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2101/b/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Application to phases of cade 2.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stB/s2101/b/3/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Paragraphs (1) and (2) shall not apply to phase 1 of the Customer Account Data Engine 2 and shall apply separately to each other phase. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stB/s2101/b/3/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Deadline for completing plans.—</heading><content style="-uslm-dtd:text">Not later than 1 year after the date of the enactment of this Act, the Commissioner of Internal Revenue shall complete the development of plans for all phases of the Customer Account Data Engine 2. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stB/s2101/b/3/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Deadline for completion of verification and validation of plans.—</heading><content style="-uslm-dtd:text">In the case of any phase after phase 2 of the Customer Account Data Engine 2, paragraph (2) shall be applied by substituting “the date on which the plan for such phase was completed” for “the date of the enactment of this Act”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stB/s2101/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7803">26 U.S.C. 7803 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Coordination of IRS CIO and Chief Procurement Officer of the Internal Revenue Service.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2101/c/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The Chief Procurement Officer of the Internal Revenue Service shall— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stB/s2101/c/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">identify all significant IRS information technology acquisitions and provide written notification to the Internal Revenue Service Chief Information Officer (hereafter referred to in this subsection as the “IRS CIO”) of each such acquisition in advance of such acquisition, and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stB/s2101/c/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">regularly consult with the IRS CIO regarding acquisitions of information technology for the Internal Revenue Service, including meeting with the IRS CIO regarding such acquisitions upon request. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2101/c/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Significant irs information technology acquisitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">significant IRS information technology acquisitions</quotedText>” means— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stB/s2101/c/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">any acquisition of information technology for the Internal Revenue Service in excess of $1 million; and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stB/s2101/c/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">such other acquisitions of information technology for the Internal Revenue Service (or categories of such acquisitions) as the IRS CIO, in consultation with the Chief Procurement Officer of the Internal Revenue Service, may identify. </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2101/c/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Scope.—</heading><content style="-uslm-dtd:text">Terms used in this subsection which are also used in section 7803(f) of the Internal Revenue Code of 1986 (as added by subsection (a)) shall have the same meaning as when used in such section. </content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stB/s2102" styleType="OLC">
<num style="-uslm-dtd:enum" value="2102">SEC. 2102. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6011">26 U.S.C. 6011 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">INTERNET PLATFORM FOR FORM 1099 FILINGS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stB/s2102/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Not later than January 1, 2023, the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the “Secretary”) shall make available an internet website or other electronic media, with a user interface and functionality similar to the Business Services Online Suite of Services provided by the Social Security Administration, that provides access to resources and guidance provided by the Internal Revenue Service and allows persons to— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2102/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">prepare and file Forms 1099; </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2102/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">prepare Forms 1099 for distribution to recipients other than the Internal Revenue Service; and </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2102/a/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">maintain a record of completed, filed, and distributed Forms 1099. </content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stB/s2102/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Electronic Services Treated as Supplemental; Application of Security Standards.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall ensure that the services described in subsection (a)— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2102/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">are a supplement to, and not a replacement for, other services provided by the Internal Revenue Service to taxpayers; and </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stB/s2102/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">comply with applicable security standards and guidelines. </content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stB/s2103" styleType="OLC">
<num style="-uslm-dtd:enum" value="2103">SEC. 2103. </num><heading style="-uslm-dtd:header">STREAMLINED CRITICAL PAY AUTHORITY FOR INFORMATION TECHNOLOGY POSITIONS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stB/s2103/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Subchapter A of chapter 80 is amended by adding at the end the following new section:<quotedContent style="-uslm-dtd:quoted-block">
<section style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="7812">“SEC. 7812. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7812">26 U.S.C. 7812</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">STREAMLINED CRITICAL PAY AUTHORITY FOR INFORMATION TECHNOLOGY POSITIONS </heading>
<chapeau style="-uslm-dtd:text" class="block">“In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service— </chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><chapeau style="-uslm-dtd:text">section 9503 of title 5, United States Code, shall be applied—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">by substituting ‘during the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025’ for ‘Before September 30, 2013 in subsection (a)’, </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">without regard to subparagraph (B) of subsection (a)(1), and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">by substituting ‘the date of the enactment of the Taxpayer First Act’ for ‘June 1, 1998’ in subsection (a)(6), </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">section 9504 of such title 5 shall be applied by substituting ‘During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025’ for ‘Before September 30, 2013’ each place it appears in subsections (a) and (b), and </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><chapeau style="-uslm-dtd:text">section 9505 of such title shall be applied— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">by substituting ‘During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025’ for ‘Before September 30, 2013’ in subsection (a), and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">by substituting ‘the information technology operations’ for ‘significant functions’ in subsection (a). ”</content>
</subparagraph>
</paragraph>
</section></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stB/s2103/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7801">26 U.S.C. 7801</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clerical Amendment.—</heading><content style="-uslm-dtd:text">The table of sections for subchapter A of chapter 80 is amended by adding at the end the following new item: <quotedContent style="-uslm-dtd:quoted-block">
<toc style="-uslm-dtd:toc">
<referenceItem style="-uslm-dtd:toc-entry" role="section"><designator>“Sec. 7812.</designator><label> Streamlined critical pay authority for information technology positions.”</label></referenceItem>
</toc></quotedContent>.</content>
</subsection>
</section>
</subtitle>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tII/stC" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">Subtitle C—</num><heading style="-uslm-dtd:header">Modernization of Consent-Based Income Verification System </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stC/s2201" styleType="OLC">
<num style="-uslm-dtd:enum" value="2201">SEC. 2201. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6103">26 U.S.C. 6103 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">DISCLOSURE OF TAXPAYER INFORMATION FOR THIRD-PARTY INCOME VERIFICATION. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stC/s2201/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Not later than 1 year after the close of the 2-year period described in subsection (d)(1), the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the “Secretary”) shall implement a program to ensure that any qualified disclosure— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stC/s2201/a/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">is fully automated and accomplished through the internet; and </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stC/s2201/a/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">is accomplished in as close to real-time as is practicable. </content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stC/s2201/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Qualified Disclosure.—</heading><content style="-uslm-dtd:text">For purposes of this section, the term “<quotedText style="-uslm-dtd:quote">qualified disclosure</quotedText>” means a disclosure under section 6103(c) of the Internal Revenue Code of 1986 of returns or return information by the Secretary to a person seeking to verify the income or creditworthiness of a taxpayer who is a borrower in the process of a loan application. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stC/s2201/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Application of Security Standards.—</heading><content style="-uslm-dtd:text">The Secretary shall ensure that the program described in subsection (a) complies with applicable security standards and guidelines.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stC/s2201/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">User Fee.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stC/s2201/d/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">During the 2-year period beginning on the first day of the sixth calendar month beginning after the date of the enactment of this Act, the Secretary shall assess and collect a fee for qualified disclosures (in addition to any other fee assessed and collected for such disclosures) at such rates as the Secretary determines are sufficient to cover the costs related to implementing the program described in subsection (a), including the costs of any necessary infrastructure or technology. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stC/s2201/d/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Deposit of collections.—</heading><content style="-uslm-dtd:text">Amounts received from fees assessed and collected under paragraph (1) shall be deposited in, and credited to, an account solely for the purpose of carrying out the activities described in subsection (a). Such amounts shall be available to carry out such activities without need of further appropriation and without fiscal year limitation. </content>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stC/s2202" styleType="OLC">
<num style="-uslm-dtd:enum" value="2202">SEC. 2202. </num><heading style="-uslm-dtd:header">LIMIT REDISCLOSURES AND USES OF CONSENT-BASED DISCLOSURES OF TAX RETURN INFORMATION. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stC/s2202/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6103">26 U.S.C. 6103</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 6103(c) is amended by adding at the end the following: “<quotedText style="-uslm-dtd:quote">Persons designated by the taxpayer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of, or request by, the taxpayer.</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stC/s2202/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Application of Penalties.—</heading><content style="-uslm-dtd:text">Section 6103(a)(3) is amended by inserting “<quotedText style="-uslm-dtd:quote">subsection (c),</quotedText>” after “<quotedText style="-uslm-dtd:quote">return information under</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stC/s2202/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6103">26 U.S.C. 6103 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to disclosures made after the date which is 180 days after the date of the enactment of this Act. </content>
</subsection>
</section>
</subtitle>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tII/stD" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">Subtitle D—</num><heading style="-uslm-dtd:header">Expanded Use of Electronic Systems </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stD/s2301" styleType="OLC">
<num style="-uslm-dtd:enum" value="2301">SEC. 2301. </num><heading style="-uslm-dtd:header">ELECTRONIC FILING OF RETURNS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stD/s2301/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 6011(e)(2)(A) is amended by striking “<quotedText style="-uslm-dtd:quote">250</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">the applicable number of</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stD/s2301/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Applicable Number.—</heading><content style="-uslm-dtd:text">Section 6011(e) is amended by striking paragraph (5) and inserting the following new paragraphs: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Applicable number.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For purposes of paragraph (2)(A), the applicable number shall be— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">except as provided in subparagraph (B), in the case of calendar years before 2021, 250, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">in the case of calendar year 2021, 100, and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">in the case of calendar years after 2021, 10. </content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Special rule for partnerships for 2018, 2019, 2020, and 2021.—</heading><chapeau style="-uslm-dtd:text">In the case of a partnership, for any calendar year before 2022, the applicable number shall be— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">in the case of calendar year 2018, 200, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">in the case of calendar year 2019, 150, </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">in the case of calendar year 2020, 100, and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="iv">“(iv) </num><content style="-uslm-dtd:text">in the case of calendar year 2021, 50. </content>
</clause>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Partnerships required to file on magnetic media.—</heading><content style="-uslm-dtd:text">Notwithstanding paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media. ”</content>
</paragraph></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stD/s2301/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6011">26 U.S.C. 6011</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Returns Filed by a Tax Return Preparer.—</heading><content style="-uslm-dtd:text">Section 6011(e)(3) is amended by adding at the end the following new subparagraph: <quotedContent style="-uslm-dtd:quoted-block">
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Exception for certain preparers located in areas without internet access.—</heading><content style="-uslm-dtd:text">The Secretary may waive the requirement of subparagraph (A) if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service (other than dial-up or satellite service). ”</content>
</subparagraph></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stD/s2301/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Conforming Amendment.—</heading><content style="-uslm-dtd:text">Section 6724(c) is amended by striking “<quotedText style="-uslm-dtd:quote">250 information returns (more than 100 information returns in the case of a partnership having more than 100 partners)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tII/stD/s2301/e" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">(e) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6011">26 U.S.C. 6011 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall take effect on the date of the enactment of this Act. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stD/s2302" styleType="OLC">
<num style="-uslm-dtd:enum" value="2302">SEC. 2302. </num><heading style="-uslm-dtd:header">UNIFORM STANDARDS FOR THE USE OF ELECTRONIC SIGNATURES FOR DISCLOSURE AUTHORIZATIONS TO, AND OTHER AUTHORIZATIONS OF, PRACTITIONERS. </heading>
<content style="-uslm-dtd:text" class="block"> Section 6061(b)(3) is amended to read as follows: <quotedContent style="-uslm-dtd:quoted-block">
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Published guidance.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1). </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners.—</heading><content style="-uslm-dtd:text">Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of a taxpayer’s return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner. </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Practitioner.—</heading><content style="-uslm-dtd:text">For purposes of subparagraph (B), the term ‘<quotedText style="-uslm-dtd:quote">practitioner</quotedText>’ means any individual in good standing who is regulated under section 330 of title 31, United States Code.”</content>
</subparagraph>
</paragraph></quotedContent>.</content>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stD/s2303" styleType="OLC">
<num style="-uslm-dtd:enum" value="2303">SEC. 2303. </num><heading style="-uslm-dtd:header">PAYMENT OF TAXES BY DEBIT AND CREDIT CARDS. </heading>
<content style="-uslm-dtd:text" class="block"> Section 6311(d)(2) is amended by adding at the end the following: “<quotedText style="-uslm-dtd:quote">The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract.</quotedText>”.</content>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stD/s2304" styleType="OLC">
<num style="-uslm-dtd:enum" value="2304">SEC. 2304. </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6011">26 U.S.C. 6011 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">AUTHENTICATION OF USERS OF ELECTRONIC SERVICES ACCOUNTS. </heading>
<content style="-uslm-dtd:text" class="block"> Beginning 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall verify the identity of any individual opening an e-Services account with the Internal Revenue Service before such individual is able to use the e-Services tools. </content>
</section>
</subtitle>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tII/stE" styleType="OLC">
<num style="-uslm-dtd:enum" value="E">Subtitle E—</num><heading style="-uslm-dtd:header">Other Provisions </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stE/s2401" styleType="OLC">
<num style="-uslm-dtd:enum" value="2401">SEC. 2401. </num><heading style="-uslm-dtd:header">REPEAL OF PROVISION REGARDING CERTAIN TAX COMPLIANCE PROCEDURES AND REPORTS. </heading>
<content style="-uslm-dtd:text" class="block"> Section 2004 of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 6012 note) is repealed. </content>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tII/stE/s2402" styleType="OLC">
<num style="-uslm-dtd:enum" value="2402">SEC. 2402. </num><heading style="-uslm-dtd:header">COMPREHENSIVE TRAINING STRATEGY. </heading>
<chapeau style="-uslm-dtd:text" class="block"> Not later than 1 year after the date of the enactment of this Act, the Commissioner of Internal Revenue shall submit to Congress a written report providing a comprehensive training strategy for employees of the Internal Revenue Service, including— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stE/s2402/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">a plan to streamline current training processes, including an assessment of the utility of further consolidating internal training programs, technology, and funding; </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stE/s2402/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">a plan to develop annual training regarding taxpayer rights, including the role of the Office of the Taxpayer Advocate, for employees that interface with taxpayers and the direct managers of such employees; </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stE/s2402/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">a plan to improve technology-based training; </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stE/s2402/4" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">(4) </num><chapeau style="-uslm-dtd:text">proposals to— </chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stE/s2402/4/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">focus employee training on early, fair, and efficient resolution of taxpayer disputes for employees that interface with taxpayers and the direct managers of such employees; and </content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tII/stE/s2402/4/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">ensure consistency of skill development and employee evaluation throughout the Internal Revenue Service; and </content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tII/stE/s2402/5" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">a thorough assessment of the funding necessary to implement such strategy. </content>
</paragraph>
</section>
</subtitle>
<num style="-uslm-dtd:enum" value="III">TITLE III—</num><heading style="-uslm-dtd:header">MISCELLANEOUS PROVISIONS </heading>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tIII/stA" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">Subtitle A—</num><heading style="-uslm-dtd:header">Reform of Laws Governing Internal Revenue Service Employees </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tIII/stA/s3001" styleType="OLC">
<num style="-uslm-dtd:enum" value="3001">SEC. 3001. </num><heading style="-uslm-dtd:header">PROHIBITION ON REHIRING ANY EMPLOYEE OF THE INTERNAL REVENUE SERVICE WHO WAS INVOLUNTARILY SEPARATED FROM SERVICE FOR MISCONDUCT. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stA/s3001/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7804">26 U.S.C. 7804</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 7804 is amended by adding at the end the following new subsection: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Prohibition on Rehiring Employees Involuntarily Separated.—</heading><content style="-uslm-dtd:text">The Commissioner may not hire any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or chapter 75 of title 5, United States Code, or whose employment was terminated under section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note). ”</content>
</subsection></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stA/s3001/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7804">26 U.S.C. 7804 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by subsection (a) shall apply with respect to the hiring of employees after the date of the enactment of this Act. </content>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tIII/stA/s3002" styleType="OLC">
<num style="-uslm-dtd:enum" value="3002">SEC. 3002. </num><heading style="-uslm-dtd:header">NOTIFICATION OF UNAUTHORIZED INSPECTION OR DISCLOSURE OF RETURNS AND RETURN INFORMATION. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stA/s3002/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7431">26 U.S.C. 7431</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Subsection (e) of section 7431 is amended by adding at the end the following new sentences: “<quotedText style="-uslm-dtd:quote">The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination.</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stA/s3002/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s7431">26 U.S.C. 7431 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to determinations proposed after the date which is 180 days after the date of the enactment of this Act. </content>
</subsection>
</section>
</subtitle>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tIII/stB" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">Subtitle B—</num><heading style="-uslm-dtd:header">Provisions Relating to Exempt Organizations </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tIII/stB/s3101" styleType="OLC">
<num style="-uslm-dtd:enum" value="3101">SEC. 3101. </num><heading style="-uslm-dtd:header">MANDATORY E-FILING BY EXEMPT ORGANIZATIONS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stB/s3101/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 6033 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="n">“(n) </num><heading style="-uslm-dtd:header">Mandatory Electronic Filing.—</heading><content style="-uslm-dtd:text">Any organization required to file a return under this section shall file such return in electronic form. ”</content>
</subsection></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stB/s3101/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Other Reports and Returns.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tIII/stB/s3101/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Political organizations.—</heading><content style="-uslm-dtd:text">Section 527(j)(7) is amended by striking “<quotedText style="-uslm-dtd:quote">if the organization has</quotedText>” and all that follows through “<quotedText style="-uslm-dtd:quote">such calendar year</quotedText>”. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tIII/stB/s3101/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Unrelated business income tax returns.—</heading><content style="-uslm-dtd:text">Section 6011 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: <quotedContent style="-uslm-dtd:quoted-block">
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="h">“(h) </num><heading style="-uslm-dtd:header">Mandatory E-Filing of Unrelated Business Income Tax Return.—</heading><content style="-uslm-dtd:text">Any organization required to file an annual return under this section which relates to any tax imposed by section 511 shall file such return in electronic form. ”</content>
</subsection></quotedContent>.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stB/s3101/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Inspection of Electronically Filed Annual Returns.—</heading><content style="-uslm-dtd:text">Section 6104(b) is amended by adding at the end the following: “<quotedText style="-uslm-dtd:quote">Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public as soon as practicable in a machine readable format.</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stB/s3101/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s527">26 U.S.C. 527 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tIII/stB/s3101/d/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tIII/stB/s3101/d/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Transitional relief.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tIII/stB/s3101/d/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Small organizations.—</heading>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/116/25/tIII/stB/s3101/d/2/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">In the case of any small organizations, or any other organizations for which the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this paragraph as the “Secretary”) determines the application of the amendments made by this section would cause undue burden without a delay, the Secretary may delay the application of such amendments, but such delay shall not apply to any taxable year beginning on or after the date that is 2 years after the enactment of this Act. </content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/116/25/tIII/stB/s3101/d/2/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Small organization.—</heading><chapeau style="-uslm-dtd:text">For purposes of clause (i), the term “<quotedText style="-uslm-dtd:quote">small organization</quotedText>” means any organization— </chapeau>
<subclause style="-uslm-dtd:subclause" identifier="/us/sComp/116/25/tIII/stB/s3101/d/2/A/ii/I" styleType="OLC">
<num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">the gross receipts of which for the taxable year are less than $200,000; and </content>
</subclause>
<subclause style="-uslm-dtd:subclause" identifier="/us/sComp/116/25/tIII/stB/s3101/d/2/A/ii/II" styleType="OLC">
<num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">the aggregate gross assets of which at the end of the taxable year are less than $500,000. </content>
</subclause>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/116/25/tIII/stB/s3101/d/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Organizations filing form 990-t.—</heading><content style="-uslm-dtd:text">In the case of any organization described in section 511(a)(2) of the Internal Revenue Code of 1986 which is subject to the tax imposed by section 511(a)(1) of such Code on its unrelated business taxable income, or any organization required to file a return under section 6033 of such Code and include information under subsection (e) thereof, the Secretary may delay the application of the amendments made by this section, but such delay shall not apply to any taxable year beginning on or after the date that is 2 years after the enactment of this Act. </content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tIII/stB/s3102" styleType="OLC">
<num style="-uslm-dtd:enum" value="3102">SEC. 3102. </num><heading style="-uslm-dtd:header">NOTICE REQUIRED BEFORE REVOCATION OF TAX-EXEMPT STATUS FOR FAILURE TO FILE RETURN. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stB/s3102/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6033">26 U.S.C. 6033</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 6033(j)(1) is amended by striking “<quotedText style="-uslm-dtd:quote">If an organization</quotedText>” and inserting the following: <quotedContent style="-uslm-dtd:quoted-block">
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Notice.—</heading><chapeau style="-uslm-dtd:text">If an organization described in subsection (a)(1) or (i) fails to file the annual return or notice required under either subsection for 2 consecutive years, the Secretary shall notify the organization— </chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">that the Internal Revenue Service has no record of such a return or notice from such organization for 2 consecutive years, and </content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">about the revocation that will occur under subparagraph (B) if the organization fails to file such a return or notice by the due date for the next such return or notice required to be filed. </content>
</clause><continuation style="-uslm-dtd:continuation-text">The notification under the preceding sentence shall include information about how to comply with the filing requirements under subsections (a)(1) and (i). </continuation>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Revocation.—</heading><content style="-uslm-dtd:text">If an organization ”</content>
</subparagraph></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stB/s3102/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6033">26 U.S.C. 6033 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to failures to file returns or notices for 2 consecutive years if the return or notice for the second year is required to be filed after December 31, 2019.</content>
</subsection>
</section>
</subtitle>
<subtitle style="-uslm-dtd:subtitle" identifier="/us/sComp/116/25/tIII/stC" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">Subtitle C—</num><heading style="-uslm-dtd:header">Revenue Provision </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tIII/stC/s3201" styleType="OLC">
<num style="-uslm-dtd:enum" value="3201">SEC. 3201. </num><heading style="-uslm-dtd:header">INCREASE IN PENALTY FOR FAILURE TO FILE. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stC/s3201/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6651">26 U.S.C. 6651</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">The second sentence of subsection (a) of section 6651 is amended by striking “<quotedText style="-uslm-dtd:quote">$205</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">$330</quotedText>”. </content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stC/s3201/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Inflation Adjustment.—</heading><chapeau style="-uslm-dtd:text">Section 6651(j)(1) is amended— </chapeau>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tIII/stC/s3201/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">2014</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">2020</quotedText>”, </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tIII/stC/s3201/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">$205</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">$330</quotedText>”, and </content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/116/25/tIII/stC/s3201/b/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">2013</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">2019</quotedText>”. </content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/116/25/tIII/stC/s3201/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s6651">26 U.S.C. 6651 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to returns required to be filed after December 31, 2019. </content>
</subsection>
</section>
</subtitle>
<num style="-uslm-dtd:enum" value="IV">TITLE IV—</num><heading style="-uslm-dtd:header">BUDGETARY EFFECTS </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/116/25/tIV/s4001" styleType="OLC">
<num style="-uslm-dtd:enum" value="4001">SEC. 4001. </num><heading style="-uslm-dtd:header">DETERMINATION OF BUDGETARY EFFECTS. </heading>
<content style="-uslm-dtd:text" class="block"> The budgetary effects of this Act, for the purpose of complying with the Statutory Pay-As-You-Go Act of 2010, shall be determined by reference to the latest statement titled “Budgetary Effects of PAYGO Legislation” for this Act, submitted for printing in the Congressional Record by the Chairman of the House Budget Committee, provided that such statement has been submitted prior to the vote on passage. </content>
</section>