[Congressional Record Volume 170, Number 140 (Tuesday, September 10, 2024)]
[Senate]
[Pages S5945-S5946]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                          CBO DATA SHARING ACT

  Mr. WYDEN. Mr. President, I ask unanimous consent to enter into a 
colloquy with the distinguished chairman of the Senate Committee on 
Budget, Senator Whitehouse.
  I want to ask for a clarification of H.R. 7032, the Congressional 
Budget Office Data Sharing Act and its application to taxpayer privacy 
rules. As you are aware, section 6103 of the Tax Code establishes 
strict limitations regarding the disclosure of confidential taxpayer 
information, including the disclosure of taxpayer information between 
government agencies or between branches of government. The authority of 
the Congressional Budget Office to receive confidential taxpayer 
information is restricted under section 6103. The Internal Revenue 
Service has long held that information disclosure provisions outside of 
the Tax Code may only override section 6103 if such disclosure 
provision explicitly states so.
  H.R. 7032 makes certain amendments to the Congressional Budget and 
Impoundment Control Act of 1974 to

[[Page S5946]]

strengthen and clarify the CBO Director's authority to request and 
receive data from executive branch agencies, but does not explicitly 
reference section 6103 or make any amendments to the Tax Code. 
Accordingly, it is my understanding that H.R. 7032 is not intended to 
modify the application of section 6103 of the Tax Code in any way. Is 
that correct?
  Mr. WHITEHOUSE. I thank the Senator for his inquiry and can confirm 
that H.R. 7032 is not intended to modify the application of section 
6103 of the tax code in any way. H.R. 7032 will help the Congressional 
Budget Office provide more timely cost estimates and economic analyses 
that are essential to our work.
  Mr. SCHUMER. I further ask that the bill be considered read a third 
time and passed and the motion to reconsider be considered made and 
laid upon the table with no intervening action or debate.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The bill (H.R. 7032) was ordered to a third reading, was read the 
third time, and passed.

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