,,ib  ,union ,calendar ,no4 #did  #aadth
 ,,congress  #b;d ,session  ,h4 ,r4     
#diba  ,report ,no4 #aad-fcf  ,,in ,,the
 ,,house ,,of ,,representatives  ,april 
#ac1 #bjaf ,mr4 ,walker introduced the  
following bill2 which was referred to   
the ,committee on ,oversight and        
,government ,reform  ,june #ba1 #bjaf   
,committed to the ,committee of the     
,whole ,house on the ,state of the      
,union and ordered to be printed  ,a    
,,bill  ,to amend chapter #ca of title  
#dd1 ,united ,states ,code1 to require  
the maintenance of certain records for  
#c years1 and for other purposes4  #a4  
,short title ,this ,act may be cited as 
the ,ditto ,act of #bjaf4  #b4          
,requirement to maintain records  7a7   
,amendment ,chapter #ca of title #dd1   
,united ,states ,code1 is amended by    
adding at the end the following new     
section3  #cajh4 ,requirement to        
maintain records  7a7 ,in general ,if   
the ,internal ,revenue ,service obtains 
a preserved record1 the ,internal       

,revenue ,service shall preserve for not
 less than #c years from the date on    
which the record was obtained--  7#a7   
the preserved record or a copy of the   
preserved record2 and  7#b7 all records 
related to the preserved record4  7b7   
,preserved record defined ,in this      
section1 the term preserved record means
 any record that is maintained by a     
person other than the ,federal          
,government pursuant to a rule1         
guidance1 or other directive from the   
,internal ,revenue ,service that        
requires or recommends the person       
maintain records for a particular period
 of time on a particular matter4  7c7   
,rule of construction ,nothing in this  
section shall be construed as-- 7#a7    
limiting the preservation of a preserved
 record for a longer period of time than
 is required by this section2 or  7#b7  
shortening the period of time a         
preserved record is otherwise required  
to be maintained4  4  7b7 ,technical and
 conforming amendment ,the table of     

sections for chapter #ca of title #dd1  
,united ,states ,code1 is amended by    
adding at the end the following new     
item3  #cajh4 ,requirement to maintain  
records4  4  7c7 ,effective date2       
applicability ,the amendments made by   
this section shall take effect as of the
 date of the enactment of this ,act and 
shall apply with respect to any         
preserved record 7as such term is       
defined in section #cajh7;b7 of title   
#dd1 ,united ,states ,code1 as added by 
subsection 7a77 obtained on or after the
 effective date4  ,june #ba1 #bjaf      
,committed to the ,committee of the     
,whole ,house on the ,state of the      
,union and ordered to be printed