H.R. 5420House113th Congress (2013-2015)Passed House

To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.

Introduced September 9, 2014

Legislative Activity

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8 earlier actions
SenateIntro Referral Latest Action

Received in the Senate and Read twice and referred to the Committee on Finance.

September 17, 2014

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HouseIntro Referral

Introduced in House

September 9, 2014

HouseIntro Referral

Referred to the House Committee on Ways and Means.

September 9, 2014

HouseFloor

Mr. Boustany moved to suspend the rules and pass the bill.

September 16, 2014 • 9:01 PM

HouseFloor

Considered under suspension of the rules. (consideration: CR H7599)

September 16, 2014 • 9:01 PM

HouseFloor

DEBATE - The House proceeded with forty minutes of debate on H.R. 5420.

September 16, 2014 • 9:01 PM

HouseFloor

Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H7599)

September 16, 2014 • 9:04 PM

HouseFloor

On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H7599)

September 16, 2014 • 9:04 PM

HouseFloor

Motion to reconsider laid on the table Agreed to without objection.

September 16, 2014 • 9:04 PM

SenateIntro Referral

Received in the Senate and Read twice and referred to the Committee on Finance.

September 17, 2014

Floor Debate

2 members

What members said about H.R. 5420 on the floor

1 Republican1 Democrat
Charles W. Boustany, Jr.
Rep. Charles W. Boustany, Jr.R-LA-3 · Sep 16, 2014

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 5420) to amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.…

Sander M. Levin
Rep. Sander M. LevinD-MI-9 · Sep 16, 2014

Mr. Speaker, I yield myself such time as I may consume. I support this legislation. When a taxpayer makes a complaint regarding unlawful disclosure of information, current law does not permit the…

Bill Text

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Referred in SenateIssued September 17, 2014

IIB

113th CONGRESS

2d Session

H. R. 5420

IN THE SENATE OF THE UNITED STATES

September 17 (legislative day, September 16), 2014

Received; read twice and referred to the Committee on Finance

AN ACT

To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.

1.

Release of information regarding the status of certain investigations

(a)

In general

Section 6103(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(11)

Disclosure of information regarding status of investigation of violation of this section

In the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person’s designee)—

(A)

whether an investigation based on the person’s provision of such information has been initiated and whether it is open or closed,

(B)

whether any such investigation substantiated such a violation by any individual, and

(C)

whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual).

.

(b)

Effective date

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

Passed the House of Representatives September 16, 2014.

Karen L. Haas,

Clerk