[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2756 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 2756

To amend the Internal Revenue Code of 1986 to require the Secretary of 
   the Treasury and the Commissioner of Social Security to disclose 
certain taxpayer returns and return information upon written request by 
    an order from a State or local court in a family law proceeding.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 7, 2005

 Mr. Andrews introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to require the Secretary of 
   the Treasury and the Commissioner of Social Security to disclose 
certain taxpayer returns and return information upon written request by 
    an order from a State or local court in a family law proceeding.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DISCLOSURE OF RETURNS AND RETURN INFORMATION TO THE COURT IN 
              FAMILY LAW PROCEEDINGS.

    (a) Disclosure From Internal Revenue Service and Social Security 
Administration.--Subsection (l) of section 6103 of the Internal Revenue 
Code of 1986 (relating to disclosure of returns and return information 
for purposes other than tax administration) is amended by adding at the 
end the following new paragraph:
            ``(21) Disclosure of returns and return information to the 
        court in family law proceedings.--
                    ``(A) Returns and return information from internal 
                revenue service.--The Secretary shall, upon written 
                request by an order from a State or local court, 
                disclose returns and return information to such court 
                for purposes of, and only to the extent necessary in, 
                family law proceedings in such court.
                    ``(B) Returns and return information from social 
                security administration.--The Commissioner of Social 
                Security shall, upon written request by an order from a 
                State or local court, disclose returns and return 
                information which have been disclosed to the Social 
                Security Administration as provided by paragraph (1) or 
                (5) of this subsection to such court for purposes of, 
                and only to the extent necessary in, family law 
                proceedings in such court.''.
    (b) Safeguards.--Paragraph (4) of section 6103(p) of such Code 
(relating to safeguards) is amended--
            (1) by striking ``or (16)'' the first place it appears and 
        inserting ``(16), or (21)'',
            (2) in clause (i) of subparagraph (F) by striking ``or 
        (16)'' and inserting ``(16), or (21)'', and
            (3) in the flush language following subparagraph (F) by 
        striking ``or (20)'' each place it appears and inserting 
        ``(20), or (21)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to court orders entered after the date of the enactment of this 
Act.
                                 <all>