[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10344 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                               H. R. 10344

To amend the Internal Revenue Code of 1986 to require the disclosure of 
    return information to the Small Business Administration for the 
          purposes of carrying out the Disaster Loan Program.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 10, 2026

  Ms. Mejia 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 
    return information to the Small Business Administration for the 
          purposes of carrying out the Disaster Loan Program.

    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 ``Fast Track Disaster Relief Act''.

SEC. 2. DISCLOSURE OF RETURN INFORMATION TO SMALL BUSINESS 
              ADMINISTRATION FOR PURPOSES OF CARRYING OUT DISASTER LOAN 
              PROGRAM.

    (a) In General.--Section 6103(l) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(23) Disclosure of return information to small business 
        administration for purposes of carrying out disaster loan 
        program.--
                    ``(A) In general.--The Secretary shall, upon 
                written request from the Administrator of the Small 
                Business Administration, disclose to officers and 
                employees of the Small Business Administration return 
                information of a taxpayer who is an applicant for a 
                loan under section 7(b) of the Small Business Act.
                    ``(B) Restriction on disclosure.--Return 
                information disclosed under subparagraph (A) may be 
                used by officers and employees of the Small Business 
                Administration only for the purposes of, and to the 
                extent necessary in, determining a taxpayer's 
                eligibility for a loan under section 7(b) of the Small 
                Business Act.''.
    (b) Conforming Amendments.--Section 6103(p)(4) of such Code is 
amended in the matter preceding subparagraph (A) and in subparagraph 
(F)(ii), by striking ``or (22),'' and inserting ``(22), or (23),'' each 
place it appears.
    (c) Effective Date.--The amendments made by this section shall 
apply to disclosures made after the date of the enactment of this Act.
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