,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #ecgf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #ba1 #bjah,mr4   
,r5acci introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to ensure t contractors  
to :om return in=mation is disclos$     
comply ) confid5tiality safegu>ds4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,protect+ ,taxpay] ,confid5tiality      
,?r\gh ,safegu>ds ,act4  #b4 ,compliance
 by contractors ) confid5tiality        
safegu>ds  7a7 ,9 ,g5]al ,section       
#fajc7p7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#i7 ,disclosure to     
contractors & o!r ag5ts ,not)/&+ any o!r
 provision ( ?is section1 no return or  
return in=mation %all be disclos$ to any
 contractor or o!r ag5t ( a ,f$]al1     
,/ate1 or local ag5cy unless su* ag5cy1 
to ! satisfaction ( ! ,secret>y--  7,a7 
has requirem5ts 9 effect :i* require ea*
 su* contractor or o!r ag5t :i* w\ld h  

access to returns or return in=mation to
 provide safegu>ds 7)9 ! mean+ (        
p>agraph 7#d77 to protect !             
confid5tiality ( su* returns or return  
in=mation1  7,b7 agrees to conduct an   
on-site review e #c ye>s 7or a mid-po9t 
review 9 ! case ( contracts or agreem5ts
 ( less ?an #c ye>s 9 duration7 ( ea*   
contractor or o!r ag5t to det]m9e       
compliance ) su* requirem5ts1  7,c7     
submits ! f9d+s ( ! mo/ rec5t review    
conduct$ "u subp>agraph 7,b7 to !       
,secret>y z "p ( ! report requir$ by    
p>agraph 7#d77;,e71 &  7,d7 c]tifies to 
! ,secret>y = ! mo/ rec5t annual p]iod t
 su* contractor or o!r ag5t is 9        
compliance ) all su* requirem5ts4  ,!   
c]tification requir$ by subp>agraph 7,d7
 %all include ! "n & address ( ea*      
contractor & o!r ag5t1 a description ( !
 contract or agreem5t ) su* contractor  
or o!r ag5t1 & ! duration ( su* contract
 or agreem5t4 ,! requirem5ts ( ?is      
p>agraph %all n apply to disclosures    
pursuant to subsection 7n7 = purposes ( 

,f$]al tax adm9i/ration4  4  7b7 ,con=m+
 ,am5dm5t ,section #fajc7p77#h77;,b7 (  
su* ,code is am5d$ by ins]t+ or p>agraph
 7#i7 aft] subp>agraph 7,a74  7c7       
,effective ,date  7#a7 ,9 g5]al ,!      
am5dm5ts made by ?is section %all apply 
to disclosures made aft] ! date ( !     
enactm5t ( ?is ,act4  7#b7              
,c]tifications ,! fir/ c]tification "u  
section #fajc7p77#i77;,d7 ( ! ,int]nal  
,rev5ue ,code ( #aihf1 z add$ by        
subsection 7a71 %all be made ) respect  
to ! portion ( cal5d> ye> #bjah foll[+ !
 date ( ! enactm5t ( ?is ,act4