,,ii #aae? ,,congress #a/ ,session ,s4 #gfb ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,m>* #bi1 #bjag ,mr4 ,grassley 7= himself & ,mr4 ,wyd57 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to re=m provisions relat+ to :i/lebl[]s4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,,irs ,:i/lebl[] ,improvem5ts ,act ( #bjag 4 #b4 ,:i/lebl[] re=ms 7a7 ,modifications to disclosure rules = :i/lebl[]s 7#a7 ,9 g5]al ,section #fajc7k7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ac7 ,disclosure to :i/lebl[]s 7,a7 ,9 g5]al ,! ,secret>y may disclose1 to any individual provid+ in=mation relat+ to any purpose describ$ 9 p>agraph 7#a7 or 7#b7 ( section #gfbc7;a71 return in=mation relat$ to ! inve/igation ( any taxpay] ) respect to :om ! individual has provid$ su* in=mation1 b only to ! ext5t t su* disclosure is necess>y 9 obta9+ in=mation1 :i* is n o!rwise reasonably available1 ) respect to ! correct det]m9ation ( tax liability = tax1 or ! am\nt to be collect$ ) respect to ! en=cem5t ( any o!r provision ( ?is title4 7,b7 ,updates on :i/lebl[] inve/igations ,! ,secret>y %all disclose to an individual provid+ in=mation relat+ to any purpose describ$ 9 p>agraph 7#a7 or 7#b7 ( section #gfbc7;a7 ! foll[+3 7i7 ,n lat] ?an #cj days aft] a case = :i* ! individual has provid$ in=mation has be5 ref]r$ = an audit or exam9ation1 a notice ) respect to su* ref]ral4 7ii7 ,n lat] ?an #cj days aft] a taxpay] ) respect to :om ! individual has provid$ in=mation has made a paym5t ( tax ) respect to tax liability to :i* su* in=mation relates1 a notice ) respect to su* paym5t4 7iii7 ,subject to su* requirem5ts & conditions z are prescrib$ by ! ,secret>y1 ^u a writt5 reque/ by su* individual-- 7,i7 in=mation on ! /atus & /age ( any inve/igation or action relat$ to su* in=mation1 & 7,,ii7 9 ! case ( a det]m9ation ( ! am\nt ( any aw>d "u section #gfbc7;b71 ! reasons = su* det]m9ation4 ,clause 7iii7 %all n apply to any in=mation if ! ,secret>y det]m9es t disclosure ( su* in=mation w\ld s]i\sly impair ,f$]al tax adm9i/ration4 ,in=mation describ$ 9 clauses 7i71 7ii71 & 7iii7 may be disclos$ to a designee ( ! individual provid+ su* in=mation 9 accordance ) guidance provid$ by ! ,secret>y4 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,confid5tiality ( in=mation ,section #fajc7;a77#c7 ( su* ,code is am5d$ by /rik+ subsection 7k77#aj7 & ins]t+ p>agraph 7#aj7 or 7#ac7 ( subsection 7k74 7,b7 ,p5alty = unau?oriz$ disclosure ,section #gbac7;a77#b7 ( su* ,code is am5d$ by /rik+ 7k77#aj7 & ins]t+ 7k77#aj7 or 7#ac74 7,c7 ,coord9ation ) au?ority to disclose = inve/igative purposes ,section #fajc7k77#f7 ( su* ,code is am5d$ by add+ at ! end ! foll[+ new s5t5ce3 ,?is p>agraph %all n apply to any disclosure to an individual provid+ in=mation relat+ to any purpose describ$ 9 p>agraph 7#a7 or 7#b7 ( section #gfbc7;a7 :i* is made "u p>agraph 7#ac77;,a744 7b7 ,protection aga9/ retaliation ,section #gfbc ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsection3 7c7 ,civil action ,to protect aga9/ retaliation cases 7#a7 ,anti-retaliation :i/lebl[] protection = employees ,no employ] or any (fic]1 employee1 contractor1 subcontractor1 or ag5t ( su* employ] may dis*>ge1 demote1 susp5d1 ?reat51 h>ass1 or 9 any o!r mann] discrim9ate aga9/ an employee 9 ! t]ms & conditions ( employm5t 7includ+ ?r\gh an act 9 ! ord9>y c\rse ( su* employee's duties7 9 reprisal = any lawful act done by ! employee-- 7,a7 to provide in=mation1 cause in=mation to be provid$1 or o!rwise assi/ 9 an inve/igation reg>d+ und]paym5t ( tax or any conduct :i* ! employee reasonably believes con/itutes a violation ( ! int]nal rev5ue laws or any provision ( ,f$]al law relat+ to tax fraud1 :5 ! in=mation or assi/ance is provid$ to ! ,int]nal ,rev5ue ,s]vice1 ! ,secret>y ( ! ,treasury1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration1 ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates1 ! ,dep>tm5t ( ,ju/ice1 ! ,unit$ ,/ates ,congress1 a p]son ) sup]visory au?ority ov] ! employee1 or any o!r p]son work+ = ! employ] :o has ! au?ority to inve/igate1 discov]1 or t]m9ate misconduct1 or 7,b7 to te/ify1 p>ticipate 91 or o!rwise assi/ 9 any adm9i/rative or judicial action tak5 by ! ,int]nal ,rev5ue ,s]vice relat+ to an alleg$ und]paym5t ( tax or any violation ( ! int]nal rev5ue laws or any provision ( ,f$]al law relat+ to tax fraud4 7#b7 ,en=cem5t action 7,a7 ,9 g5]al ,a p]son :o alleges dis*>ge or o!r reprisal by any p]son 9 violation ( p>agraph 7#a7 may seek relief "u p>agraph 7#c7 by-- 7i7 fil+ a compla9t ) ! ,secret>y ( ,labor1 or 7ii7 if ! ,secret>y ( ,labor has n issu$ a f9al decision )9 #ahj days ( ! fil+ ( ! compla9t & !re is no %[+ t su* delay is due to ! bad fai? ( ! claimant1 br++ an action at law or equity = de novo review 9 ! appropriate di/rict c\rt ( ! ,unit$ ,/ates1 :i* %all h jurisdiction ov] su* an action )\t reg>d to ! am\nt 9 controv]sy4 7,b7 ,proc$ure 7i7 ,9 g5]al ,an action "u subp>agraph 7,a77ii7 %all be gov]n$ "u ! rules & proc$ures set =? 9 section #dbaba7;b7 ( title #di1 ,unit$ ,/ates ,code4 7ii7 ,exception ,notification made "u section #dbaba7;b77#a7 ( title #di1 ,unit$ ,/ates ,code1 %all be made to ! p]son nam$ 9 ! compla9t & to ! employ]4 7iii7 ,burd5s ( pro( ,an action br\ght "u subp>agraph 7,a77ii7 %all be gov]n$ by ! legal burd5s ( pro( set =? 9 section #dbaba7;b7 ( title #di1 ,unit$ ,/ates ,code1 except t 9 apply+ su* section-- 7,i7 behavior describ$ 9 p>agraph 7#a7 %all be sub/itut$ = behavior describ$ 9 p>agraphs 7#a7 ?r\gh 7#d7 ( subsection 7a7 ea* place x appe>s 9 p>agraph 7#b77;,b7 !re(1 & 7,,ii7 a violation ( p>agraph 7#a7 %all be sub/itut$ = a violation ( subsection 7a7 ea* place x appe>s4 7iv7 ,/atute ( limitations ,a compla9t "u subp>agraph 7,a77i7 %all be fil$ n lat] ?an #ahj days aft] ! date on :i* ! violation occurs4 7v7 ,jury trial ,a p>ty to an action br\ght "u subp>agraph 7,a77ii7 %all be entitl$ to trial by jury4 7#c7 ,rem$ies 7,a7 ,9 g5]al ,an employee prevail+ 9 any action "u p>agraph 7#b77;,a7 %all be entitl$ to all relief necess>y to make ! employee :ole4 7,b7 ,comp5satory damages ,relief = any action "u subp>agraph 7,a7 %all include-- 7i7 re9/atem5t ) ! same s5iority /atus t ! employee w\ld h _h1 b = ! reprisal1 7ii7 ! sum ( #bjj p]c5t ( ! am\nt ( back pay & #ajj p]c5t ( all lo/ b5efits1 ) int]e/1 & 7iii7 comp5sation = any special damages su/a9$ z a result ( ! reprisal1 includ+ litigation co/s1 exp]t witness fees1 & reasonable attorney fees4 7#d7 ,rights reta9$ by employee ,no?+ 9 ?is section %all be deem$ to dim9i% ! rights1 privileges1 or rem$ies ( any employee "u any ,f$]al or ,/ate law1 or "u any collective b>ga9+ agreem5t4 7#e7 ,non5=ceability ( c]ta9 provisions waiv+ rights & rem$ies or requir+ arbitration ( disputes 7,a7 ,waiv] ( rights & rem$ies ,! rights & rem$ies provid$ = 9 ?is subsection may n be waiv$ by any agreem5t1 policy =m1 or condition ( employm5t1 includ+ by a pr$ispute arbitration agreem5t4 7,b7 ,pr$ispute arbitration agreem5ts ,no pr$ispute arbitration agreem5t %all be valid or en=ceable1 if ! agreem5t requires arbitration ( a dispute aris+ "u ?is subsection4 4 7c7 ,effective date 7#a7 ,9 g5]al ,! am5dm5ts made by subsection 7a7 %all apply to disclosures made aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,civil protection ,! am5dm5t made by subsection 7b7 %all take effect on ! date ( ! enactm5t ( ?is ,act4