[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5076 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5076

To amend the Internal Revenue Code of 1986 to require the disclosure of 
    the names of individuals who are granted amnesty from criminal 
              prosecution by the Internal Revenue Service.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 20, 2010

    Mr. Bishop of New York 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 disclosure of 
    the names of individuals who are granted amnesty from criminal 
              prosecution by the Internal Revenue Service.

    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 ``Stop Offshore Bad Actors Act of 
2010''.

SEC. 2. DISCLOSURE OF THE NAMES OF INDIVIDUALS WHO ARE GRANTED AMNESTY 
              FROM CRIMINAL PROSECUTION BY THE INTERNAL REVENUE 
              SERVICE.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section:

``SEC. 7529. DISCLOSURE OF THE NAMES OF INDIVIDUALS WHO ARE GRANTED 
              AMNESTY FROM CRIMINAL PROSECUTION BY THE INTERNAL REVENUE 
              SERVICE.

    ``Not later than 60 days after the close of each calendar year, the 
Secretary shall publish in the Federal Register the names of 
individuals who have been granted amnesty or immunity from criminal 
prosecution by the Internal Revenue Service during the preceding 
calendar year.''.
    (b) Clerical Amendment.--The table of sections for such chapter 77 
is amended by adding at the end the following new item:

``Sec. 7529. Disclosure of the names of individuals who are granted 
                            amnesty from criminal prosecution by the 
                            internal revenue service.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amnesty granted after the date of the enactment of this Act.
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