[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 1328 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                S. 1328

To amend the Internal Revenue Code of 1986 to permit the disclosure of 
certain tax information by the Secretary of the Treasury to facilitate 
  combined Federal and State employment tax reporting, and for other 
                               purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              July 1, 1999

   Mr. Kerry (for himself, Mr. Grassley, Mr. Baucus, Mr. Harkin, Mr. 
 Cleland, and Mr. Burns) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to permit the disclosure of 
certain tax information by the Secretary of the Treasury to facilitate 
  combined Federal and State employment tax reporting, 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.

    This Act may be cited as the ``Single Point Tax Filing Act of 
1999''.

SEC. 2. DISCLOSURE OF TAX INFORMATION TO FACILITATE COMBINED EMPLOYMENT 
              TAX REPORTING.

    Section 6103(d)(5) of the Internal Revenue Code of 1986 is amended 
to read as follows:
            ``(5) Disclosure for combined employment tax reporting.--
        The Secretary may disclose taxpayer identity information and 
        signatures to any agency, body, or commission of any State for 
        the purpose of carrying out with such agency, body, or 
        commission a combined Federal and State employment tax 
        reporting program approved by the Secretary. Subsections (a)(2) 
        and (p)(4) and sections 7213 and 7213A shall not apply with 
        respect to disclosures or inspections made pursuant to this 
        paragraph.''
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