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<dc:title>119 HR 10344 IH: Fast Track Disaster Relief Act</dc:title>
<dc:publisher>U.S. House of Representatives</dc:publisher>
<dc:date>2026-09-10</dc:date>
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<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
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<distribution-code display="yes">I</distribution-code><congress display="yes">119th CONGRESS</congress><session display="yes">2d Session</session><legis-num display="yes">H. R. 10344</legis-num><current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber><action display="yes"><action-date date="20260910">September 10, 2026</action-date><action-desc><sponsor name-id="M001246">Ms. Mejia</sponsor> introduced the following bill; which was referred to the <committee-name committee-id="HWM00">Committee on Ways and Means</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title display="yes">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.</official-title></form><legis-body id="H42AB9C0226604EEDAFA534C6A176C50A" style="OLC"> 
<section id="HE87A4E8F4A364BDE97CDBCE0A106AAAD" section-type="section-one"><enum>1.</enum><header>Short title</header>
 <text display-inline="no-display-inline">This Act may be cited as the <quote><short-title>Fast Track Disaster Relief Act</short-title></quote>.</text></section> 
<section id="H9C1C0A600E66495EB1C7CAD6474403B4" section-type="subsequent-section"><enum>2.</enum><header>Disclosure of return information to Small Business Administration for purposes of carrying out Disaster Loan Program</header> 
<subsection id="HB91CCB66401A49AC872AB6A4DD8B42E5"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6103">Section 6103(l)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:</text> <quoted-block style="OLC" id="HA8289A77DC724D91AB72B0B446A3E548" display-inline="no-display-inline"> <paragraph id="H4B9465AE82F54381A198CEF746C3BDCE"><enum>(23)</enum><header>Disclosure of return information to Small Business Administration for purposes of carrying out Disaster Loan Program</header> <subparagraph id="H305E6ED60D214E55AF2D7D3CCB4C2E5C"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> 
<subparagraph id="H517B406913FC4A34B568C24B1F329402"><enum>(B)</enum><header>Restriction on disclosure</header><text>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.</text></subparagraph> </paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H2315BE455E34495CA3D565A4B7394B0F"><enum>(b)</enum><header>Conforming amendments</header><text display-inline="yes-display-inline">Section 6103(p)(4) of such Code is amended in the matter preceding subparagraph (A) and in subparagraph (F)(ii), by striking <quote>or (22),</quote> and inserting <quote>(22), or (23),</quote> each place it appears.</text> </subsection> 
<subsection id="HADE10858314143A8B5E116FEE7B2E2B9"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act.</text> </subsection></section> </legis-body></bill>

