H.R. 5376House115th Congress (2017-2019)In Committee

Protecting Taxpayer Confidentiality Through Safeguards Act

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Updated April 15, 2026 at 8:58 PM UTC

The Protecting Taxpayer Confidentiality Through Safeguards Act amends the Internal Revenue Code to tighten how government agencies share tax return information with outside contractors. It forces agencies to ensure contractors have proper confidentiality protections, undergo regular on‑site compliance reviews, and provide annual certifications that they are meeting those safeguards. The changes apply to all future disclosures after the law takes effect.

Key Provisions

Adds a new rule (paragraph 9) to the confidentiality provision (§ 6103(p)) that says a federal, state, or local agency can only give tax return information to a contractor or other agent if the agency has safeguards in place to protect that information.
Requires the agency’s Secretary to verify that each contractor has such safeguards, conducts an on‑site compliance review every three years (or a mid‑point review for contracts under three years), and submits the review results to the Secretary.
Mandates that the contractor provide an annual certification to the Secretary confirming it is complying with the safeguards, including the contractor’s name, address, contract description, and contract length.
Updates the existing reference in § 6103(p)(8)(B) to include the new paragraph 9.
Makes the new requirements effective for any disclosures made after the law’s enactment, with the first certification required for the portion of 2018 after enactment.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 21, 2018

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HouseIntro Referral

Introduced in House

March 21, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 21, 2018

Bill Text

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Introduced in HouseIssued March 21, 2018

115th CONGRESS

2d Session

H. R. 5376

IN THE HOUSE OF REPRESENTATIVES

March 21, 2018

Mr. Renacci introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to ensure that contractors to whom return information is disclosed comply with confidentiality safeguards.

Short title

This Act may be cited as the Protecting Taxpayer Confidentiality Through Safeguards Act.

Compliance by contractors with confidentiality safeguards

(a)

In General

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

(9)

Disclosure to contractors and other agents

Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, or local agency unless such agency, to the satisfaction of the Secretary—

(A)

has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information,

(B)

agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements,

(C)

submits the findings of the most recent review conducted under subparagraph (B) to the Secretary as part of the report required by paragraph (4)(E), and

(D)

certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.

The certification required by subparagraph (D) shall include the name and address of each contractor and other agent, a description of the contract or agreement with such contractor or other agent, and the duration of such contract or agreement. The requirements of this paragraph shall not apply to disclosures pursuant to subsection (n) for purposes of Federal tax administration.

(b)

Conforming Amendment

Section 6103(p)(8)(B) of such Code is amended by inserting or paragraph (9) after subparagraph (A).

(c)

Effective Date

(1)

In general

The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act.

(2)

Certifications

The first certification under section 6103(p)(9)(D) of the Internal Revenue Code of 1986, as added by subsection (a), shall be made with respect to the portion of calendar year 2018 following the date of the enactment of this Act.