,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #ecgf  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ba1 #bjah,mr4
 ,renacci introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 ensure that contractors to whom return 
information is disclosed comply with    
confidentiality safeguards4  #a4 ,short 
title ,this ,act may be cited as the    
,protecting ,taxpayer ,confidentiality  
,through ,safeguards ,act4  #b4         
,compliance by contractors with         
confidentiality safeguards  7a7 ,in     
,general ,section #fajc7p7 of the       
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#i7          
,disclosure to contractors and other    
agents ,notwithstanding any other       
provision of this section1 no return or 
return information shall be disclosed to
 any contractor or other agent of a     
,federal1 ,state1 or local agency unless

 such agency1 to the satisfaction of the
 ,secretary--  7,a7 has requirements in 
effect which require each such          
contractor or other agent which would   
have access to returns or return        
information to provide safeguards       
7within the meaning of paragraph 7#d77  
to protect the confidentiality of such  
returns or return information1  7,b7    
agrees to conduct an on-site review     
every #c years 7or a mid-point review in
 the case of contracts or agreements of 
less than #c years in duration7 of each 
contractor or other agent to determine  
compliance with such requirements1  7,c7
 submits the findings of the most recent
 review conducted under subparagraph    
7,b7 to the ,secretary as part of the   
report required by paragraph 7#d77;,e71 
and  7,d7 certifies to the ,secretary   
for the most recent annual period that  
such contractor or other agent is in    
compliance with all such requirements4  
,the certification required by          
subparagraph 7,d7 shall include the name

 and address of each contractor and     
other agent1 a description of the       
contract or agreement with such         
contractor or other agent1 and the      
duration of such contract or agreement4 
,the requirements of this paragraph     
shall not apply to disclosures pursuant 
to subsection 7n7 for purposes of       
,federal tax administration4  4  7b7    
,conforming ,amendment ,section         
#fajc7p77#h77;,b7 of such ,code is      
amended by inserting or paragraph 7#i7  
after subparagraph 7,a74  7c7 ,effective
 ,date  7#a7 ,in general ,the amendments
 made by this section shall apply to    
disclosures made after the date of the  
enactment of this ,act4  7#b7           
,certifications ,the first certification
 under section #fajc7p77#i77;,d7 of the 
,internal ,revenue ,code of #aihf1 as   
added by subsection 7a71 shall be made  
with respect to the portion of calendar 
year #bjah following the date of the    
enactment of this ,act4