A bill to amend the Internal Revenue Code of 1986 to impose civil and criminal penalties for the unauthorized access of tax returns and tax return information by Federal employees and other persons, and for other purposes.
Taxpayer Browsing Protection Act - Amends the Internal Revenue Code to make it unlawful for Federal employees, State employees, or other specified persons to willfully inspect, except as authorized, any tax return or return information. Provides for a monetary penalty, imprisonment, or both for violators. (Current law imposes penalties only for the unlawful disclosure of such information.)
Permits civil damages for the unauthorized inspection or disclosure (currently, only for the unauthorized disclosure) of tax returns and return information. Requires the taxpayer to be notified as soon as practicable if any person is criminally charged by indictment with inspecting or disclosing the taxpayer's return or return information.
Amends the National Flood Insurance Act of 1968 to reduce the waiting period for the effective date of policies for new flood insurance coverage, entered into after the date of enactment of the Riegle Community Development and Regulatory Improvement Act of 1994, from 30 to 15 days.
Read twice and referred to the Committee on Finance.
Became Public Law No: 105-35.
Introduced in Senate
Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 37.
Measure laid before Senate. (consideration: CR S3180-3190)
Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 97-0. Record Vote No: 43.
Roll Call #43 (Senate)Passed Senate with an amendment by Yea-Nay Vote. 97-0. Record Vote No: 43.
Roll Call #43 (Senate)Received in the House.
Held at the desk.
Message on Senate action sent to the House.
Referred to the Subcommittee on Housing and Community Opportunity.
Referred to the Committee on Ways and Means, and in addition to the Committee on Banking and Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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Referred to House Ways and Means
Referred to House Banking and Financial Services