I 111th CONGRESS 2d Session H. R. 5076 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.

1.

Short title

This Act may be cited as the Stop Offshore Bad Actors Act of 2010.

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:

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.