,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cjda  ,,in ,,the ,,house ,,of  
,,representatives  ,august #b1 #bjac    
,mr4 ,murphy of ,pennsylvania introduced
 the following bill2 which was referred 
to the ,committee on ,ways and ,means   
,a ,,bill  ,to prevent the ,internal    
,revenue ,service from unnecessarily    
seizing protected health information4   
#a4 ,short title ,this ,act may be cited
 as the ,,irs ,health ,records ,privacy 
,act of #bjac4  #b4 ,limitation in      
inspection of protected health          
information  7a7 ,in general ,except to 
the extent provided in section #gfjh7;d7
 of the ,internal ,revenue ,code of     
#aihf 7as added by this ,act71 in       
administering and enforcing the internal
 revenue laws and the ,patient          
,protection and ,affordable ,care ,act1 
no officer or employee of the           
,department of the ,treasury may inspect
 the protected health information of any
 individual4  7b7 ,protected health     
information ,for purposes of this       

subsection1 the term protected health   
information has the meaning given such  
term in section #afj4ajc of title #de1  
,code of ,federal ,regulation4  7c7     
,criminal and civil penalties ,any      
willful inspection in violation of      
subsection 7a7 shall be treated as an   
unauthorized inspection of return       
information for purposes of section     
#gbac;,a of the ,internal ,revenue ,code
 of #aihf1 and any knowing inspection   
7or by reason of negligence7 in         
violation of subsection 7a7 shall be    
treated as an unauthorized inspection of
 return information for purposes of     
section #gdca of such ,code4  7d7       
,notification of inspection ,in the case
 of any inspection of an individual's   
protected health information in         
violation of subsection 7a71 the        
,secretary of the ,treasury shall1 as   
soon as practicable1 notify the         
individual of such inspection4  #c4     
,limitations on access to protected     
health information  7a7 ,in general     

,section #gfjh of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following new subsection3   
7d7 ,limitations on access to protected 
health information  7#a7 ,in general ,no
 protected health information may be    
examined or seized in the execution of a
 warrant under this section except to   
the extent such health information      
directly relates to a criminal violation
 of the internal revenue laws with      
respect to which the warrant was issued 
and is specified therein4 ,in executing 
any such warrant1 the ,secretary shall  
take such steps as are necessary to     
minimize inadvertent access or seizure  
of protected health information4  7#b7  
,protected health information ,for      
purposes of this subsection1 the term   
protected health information has the    
meaning given such term in section      
#afj4ajc of title #de1 ,code of ,federal
 ,regulation4  4  7b7 ,effective date   
,the amendment made by this section     
shall apply to warrants executed after  

the date of the enactment of this ,act4