S. 762 · 115th Congress
IRS Whistleblower Improvements Act of 2017
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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
GrassleySponsor1 cosponsor · 1 D
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill amends the Internal Revenue Code (IRC), with respect to whistle-blowers, to establish rules regarding the disclosure of tax return information and retaliation by employers.
What it does: CRS summary · Introduced in Senate · Mar 29, 2017
IRS Whistleblower Improvements Act of 2017
This bill amends the Internal Revenue Code (IRC), with respect to whistle-blowers, to establish rules regarding the disclosure of tax return information and retaliation by employers.
The Internal Revenue Service (IRS) may disclose tax return information to whistle-blowers if: (1) the information is related to the investigation of any taxpayer with respect to whom the whistle-blower has provided information; and (2) the disclosure is necessary to obtain information, which is not otherwise reasonably available, with respect to the correct determination of tax liability or the amount to be collected with respect to the enforcement of any other provision of the IRC.
The bill also: (1) requires the IRS to provide updates to whistle-blowers regarding investigations, and (2) subjects whistle-blowers who receive tax return information to criminal penalties for the unauthorized disclosure of taxpayer information.
An employer or any officer, employee, contractor, subcontractor, or agent of the employer may not retaliate against an employee for certain lawful activities related to alleged underpayments of taxes or violations of tax law. The specified activities include: (1) providing certain information or assistance to federal agencies or Congress; and (2) testifying, participating in, or otherwise assisting in IRS actions.
The bill also specifies: (1) enforcement actions that may be brought before the Department of Labor or in federal court to enforce the laws against retaliation, (2) procedures that apply to the actions, and (3) remedies that must be provided to employees that prevail in the actions.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: IRS Whistleblower Improvements Act of 2017
Latest action (Mar 29, 2017): Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2101)
Policy area: Taxation · Origin: Senate · Introduced: Mar 29, 2017
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.