S. 2498Senate109th Congress (2005-2007)In Committee

A bill to amend the Internal Revenue Code of 1986 to prohibit the disclosure of tax return information by tax return preparers to third parties.

Introduced April 4, 2006

Legislative Activity

Stay on top of the latest movement without scrolling through every action

2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2801-2802)

April 4, 2006

View full timeline
SenateIntro Referral

Introduced in Senate

April 4, 2006

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S2801)

April 4, 2006

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2801-2802)

April 4, 2006

Floor Debate

6 members

What members said about S. 2498 on the floor

2 Republicans4 Democrats
Daniel K. Akaka
Sen. Daniel K. AkakaD-HI · Apr 4, 2006

Mr. President, I rise proudly today on behalf of our Nation's veterans and returning servicemembers to introduce the Healing the Invisible Wounds Act of 2006. This legislation will enhance the…

John F. Kerry
Sen. John F. KerryD-MA · Apr 4, 2006

Mr. President, today, on the anniversary of Dr. Martin Luther King, Jr.'s assassination, I am pleased to join with my colleague in the House, Congresswoman Cynthia McKinney to introduce the Martin…

Barack Obama
Sen. Barack ObamaD-IL · Apr 4, 2006

Mr. President, this is National Public Health Week, and the American Public Health Association and its over 200 partner organizations and sponsors have organized events to raise awareness about the…

Gordon H. Smith
Sen. Gordon H. SmithR-OR · Apr 4, 2006

Mr. President, I rise today to introduce legislation that will provide a win-win for the environment and for the farmers and ranchers who receive their irrigation water from the North Unit Irrigation…

Blanche L. Lincoln
Sen. Blanche L. LincolnD-AR · Apr 4, 2006

Mr. President, I rise today with my colleague, Senator Craig Thomas, to introduce the Disabled Veterans Tax Fairness Act. This much-needed legislation would protect disabled veterans from being…

Show 2 more
Craig Thomas
Sen. Craig ThomasR-WY · Apr 4, 2006

Mr. President, today I rise to introduce a taxpayer privacy bill. Much attention has been focused recently on IRS-proposed changes to regulations regarding taxpayer privacy. Interestingly, these…

Craig Thomas
Sen. Craig ThomasR-WY · Apr 4, 2006

Mr. President, today I rise to introduce a taxpayer privacy bill. Much attention has been focused recently on IRS-proposed changes to regulations regarding taxpayer privacy. Interestingly, these…

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued April 4, 2006

II

109th CONGRESS

2d Session

S. 2498

IN THE SENATE OF THE UNITED STATES

April 4, 2006

Mr. Thomas (for himself, Mr. Schumer, and Mr. Enzi) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to prohibit the disclosure of tax return information by tax return preparers to third parties.

1.

Prohibition of tax preparers disclosing tax return information

(a)

In general

Paragraph (3) of section 7216(b) of the Internal Revenue Code of 1986 (relating to regulations) is amended to read as follows:

(3)

Regulations

(A)

In general

Subsection (a) shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the Secretary under this section.

(B)

Peer reviews

The regulations under this section shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.

(C)

Disclosure to third parties

(i)

In general

The regulations under this section shall not permit the disclosure or use of information for purposes of facilitating the solicitation of the taxpayer's use of any services provided or facilities furnished by a person unless—

(I)

such person is a person described in subsection (a) or a person who is a member of the same affiliated group (within the meaning of section 1504) as such person, and

(II)

the taxpayer has granted consent to such disclosure or use.

(ii)

Solicitation of consent

The regulations under this section shall not permit any person described in clause (i)(I) to request the consent of a taxpayer to disclose or use information for any purpose other than a purpose described in clause (i).

.

(b)

Effective date

The amendment made by this section shall take effect on the date of the enactment of this Act.