A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein.

referredUnited States· United States Congress· EN

Introduced

6 May 1975

Last action

6 May 1975 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Litton, Jerry [D-MO-6], Rep. Baldus, Alvin J. [D-WI-3], Rep. Patterson, Jerry M. [D-CA-38], Rep. Martin, James G. [R-NC-9], Sen. Kasten, Robert W., Jr. [R-WI], Rep. Burke, James A. [D-MA-11], Rep. Lent, Norman F. [R-NY-4], Rep. Vander Jagt, Guy [R-MI-9], Sen. Breaux, John B. [D-LA], Rep. LaFalce, John J. [D-NY-29], Rep. Dingell, John D. [D-MI-12], Rep. Clancy, Donald D. [R-OH-2], Rep. Crane, Philip M. [R-IL-8], Rep. Spence, Floyd [R-SC-2], Rep. Talcott, Burt L. [R-CA-16], Rep. Pike, Otis G. [D-NY-1], Rep. Murphy, John M. [D-NY-17], Rep. Hicks, Floyd V. [D-WA-6], Rep. Risenhoover, Theodore M. [D-OK-2], Rep. Harris, Herbert E., II [D-VA-8], Rep. Stokes, Louis [D-OH-11], Rep. Gaydos, Joseph M. [D-PA-20], Rep. Gradison, Willis D., Jr. [R-OH-2], Rep. Ashley, Thomas L. [D-OH-9], Rep. Chappell, Bill, Jr. [D-FL-4]

Subjects

Taxation

Source updated

1 August 2024

Taxation

Official source View documents Share

Summary

Prohibits, except as provided in this Act, the inspection of tax returns and the disclosure of information contained in such returns. Authorizes the inspection of returns by or disclosure to (1) the taxpayer or his representative; (2) employees of the Internal Revenue Service and Department of Justice solely for purposes of enforcement of the tax laws; (3) State agencies charged with administration of the tax laws only for that purpose; (4) the President of the United States in the performance of his official duties; and (5) the Joint Committee on Internal Revenue Taxation for statistical purposes only. Increases the criminal penalties for unauthorized disclosure or receipt of information under this Act.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

6 May 1975
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
6 May 1975
Introduced
Introduced in House
Source: IntroReferral
6 May 1975
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

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Introduced in House
summary · EN · 6 May 1975
Open at official source

Related records

related to → A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/94th-congress/house-bill/6712
Open data entity: https://api.congress.gov/v3/bill/94/hr/6712
us · 94-hr-6712 · source updated 1 August 2024