| Home > 106th Congressional Bills > H.R. 5464 (ih) To amend the Public Health Service Act to authorize grants to carry out programs to improve recovery rates for organs in eligible hospitals. [Introduced in House] ...
H.R. 5464 (ih) To amend the Public Health Service Act to authorize grants to carry out programs to improve recovery rates for organs in eligible hospitals. [Introduced in House] ...
106th CONGRESS 2d Session H. R. 5463 To amend the Internal Revenue Code of 1986 to affirm the confidentiality of closing and similar agreements and agreements with foreign governments. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 12, 2000 Mr. Houghton (for himself, Mr. Sam Johnson of Texas, and Mr. Levin) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to affirm the confidentiality of closing and similar agreements and agreements with foreign governments. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. CONFIDENTIALITY OF CERTAIN DOCUMENTS RELATING TO CLOSING AND SIMILAR AGREEMENTS AND TO AGREEMENTS WITH FOREIGN GOVERNMENTS. (a) Closing and Similar Agreements Treated As Return Information.-- Paragraph (2) of section 6103(b) of the Internal Revenue Code of 1986 (defining return information) is amended by striking ``and'' at the end of subparagraph (B), by inserting ``and'' at the end of subparagraph (C), and by inserting after subparagraph (C) the following new subparagraph: ``(D) any agreement under section 7121, and any similar agreement, and any background information related to such an agreement or request for such an agreement,''. (b) Agreements With Foreign Governments.-- (1) In general.--Subchapter B of chapter 61 of such Code (relating to miscellaneous provisions) is amended by inserting after section 6104 the following new section: ``SEC. 6105. CONFIDENTIALITY OF INFORMATION ARISING UNDER TREATY OBLIGATIONS. ``(a) In General.--Tax convention information shall not be disclosed. ``(b) Exceptions.--Subsection (a) shall not apply-- ``(1) to the disclosure of tax convention information to persons or authorities (including courts and administrative bodies) which are entitled to such disclosure pursuant to a tax convention, ``(2) to any generally applicable procedural rules regarding applications for relief under a tax convention, or ``(3) in any case not described in paragraphs (1) or (2), to the disclosure of any tax convention information not relating to a particular taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not impair tax administration. ``(c) Definitions.--For purposes of this section-- ``(1) Tax convention information.--The term `tax convention information' means any-- ``(A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention, ``(B) application for relief under a tax convention, ``(C) any background information related to such agreement or application, ``(D) document implementing such agreement, and ``(E) any other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention. ``(2) Tax convention.--The term `tax convention' means-- ``(A) any income tax or gift and estate tax convention, or ``(B) any other convention or bilateral agreement (including multilateral conventions and agreements and any agreement with a possession of the United States) providing for the avoidance of double taxation, the prevention of fiscal evasion, nondiscrimination with respect to taxes, the exchange of tax relevant information with the United States, or mutual assistance in tax matters. ``(d) Cross References.-- ``For penalties for the unauthorized disclosure of tax convention information which is return or return information, see sections 7213, 7213A, and 7431.''. (2) Clerical amendment.--The table of sections for subchapter B of chapter 61 of such Code is amended by inserting after the item relating to section 6104 the following new item: ``Sec. 6105. Confidentiality of information arising under treaty obligations.''. (c) Exception From Public Inspection as Written Determination.-- (1) Closing and similar agreements.--Paragraph (1) of section 6110(b) of such Code is amended to read as follows: ``(1) Written determination.-- ``(A) In general.--The term `written determination' means a ruling, determination letter, technical advice memorandum, or Chief Counsel advice. ``(B) Exceptions.--Such term shall not include any matter referred to in subparagraph (C) or (D) of section 6103(b)(2).''. (2) Agreements with foreign governments.--Paragraph (1) of section 6110(l) of such Code is amended by inserting ``or 6105'' after ``6104''. (d) Effective Date.--The amendments made by this section shall take effect on the date of the enactment of this Act. <all>
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