A bill to amend the Internal Revenue Code of 1954 to provide for the reimbursement to State and local law enforcement agencies for costs incurred in investigations which substantially contribute to the recovery of Federal taxes.

Amends the Internal Revenue Code to require the Internal Revenue Service to reimburse State and local law enforcement agencies that provide information which substantially contributes to the recovery of Federal taxes. Limits the amount of such reimbursement to ten percent of the sum ultimately recovered.