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] ...

Web GovRecords.org

  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.



                            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,


    (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 
                    ``(D) any agreement under section 7121, and any 
                similar agreement, and any background information 
                related to such an agreement or request for such an 
    (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:


    ``(a) In General.--Tax convention information shall not be 
    ``(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 
            ``(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 
                    ``(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.

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 H.Con.Res. 385 (ih) Expressing the sense of Congress that the House of Heroes project in Columbus, Georgia, should serve as a model for public service support for the Nation's veterans. [Introduced in House] ...
2 S. 900 (pcs) To enhance competition in the financial services industry by providing a prudential framework for the affiliation of banks, securities firms, insurance companies, and other financial service providers, and for other purposes. [Placed on Calen...
3 S. 3116 (is) To amend the Harmonized Tariff Schedule of the United States to prevent circumvention of the sugar tariff-rate quotas. [Introduced in Senate] ...
4 S. 2739 (is) To amend title 39, United States Code, to provide for the issuance of a semipostal stamp in order to afford the public a convenient way to contribute to funding for the establishment of the World War II Memorial. [Introduced in Senate] %%File...
5 H.R. 4643 (ih) To provide for the settlement of issues and claims related to the trust lands of the Torres-Martinez Desert Cahuilla Indians, and for other purposes. [Introduced in House] ...
6 S. 2516 (is) To fund task forces to locate and apprehend fugitives in Federal, State, and local felony criminal cases and give administrative subpoena authority to the United States Marshals Service. [Introduced in Senate] ...
7 H.R. 2130 (eas) [Engrossed Amendment Senate] ...
8 H.Con.Res. 35 (ih) Congratulating the State of Qatar and its citizens for their commitment to democratic ideals and women's suffrage on the occasion of Qatar's historic elections of a central municipal council on March 8, 1999. [Introduced in House] %%Fil...
9 H.R. 4892 (ih) To repeal the Federal charter of the Boy Scouts of America. [Introduced in House] ...
10 S. 1854 (is) To reform the Hart-Scott-Rodino Antitrust Improvements Act of 1976. [Introduced in Senate] ...
11 H.R. 322 (ih) For the relief of Suchada Kwong. [Introduced in House] ...
12 H.R. 2686 (ih) To amend subchapter III of chapter 83 of title 5, United States Code, to make service performed as an employee of a nonappropriated fund instrumentality after 1965 and before 1987 creditable for retirement purposes. [Introduced in House] %%...
13 H.R. 1973 (ih) To direct the Secretary of Veterans Affairs to establish a national cemetery for veterans in the Pittsburgh, Pennsylvania, metropolitan area. [Introduced in House] ...
14 H.R. 1419 (ih) To amend chapter 5 of title 28, United States Code, to eliminate a vacant judgeship in the eastern district and establish a new judgeship in the western district of North Carolina, and for other purposes. [Introduced in House] ...
15 H.Res. 466 (ih) Expressing the sense of the House of Representatives with regard to the continued display of Confederate flags. [Introduced in House] ...
16 H.Con.Res. 236 (eh) [Engrossed in House] ...
17 S. 2509 (is) For the relief of Rose-Marie Barbeau-Quinn. [Introduced in Senate] ...
18 H.Con.Res. 348 (ih) Expressing condemnation of the use of children as soldiers and expressing the belief that the United States should support and, where possible, lead efforts to end this abuse of human rights. [Introduced in House] ...
19 S. 2733 (is) To provide for the preservation of assisted housing for low-income elderly persons, disabled persons, and other families. [Introduced in Senate] ...
20 H.R. 4738 (ih) To establish the High Level Commission on Immigrant Labor Policy. [Introduced in House] ...
21 H.R. 509 (ih) To direct the Secretary of the Interior to transfer to the personal representative of the estate of Fred Steffens of Big Horn County, Wyoming, certain land comprising the Steffens family property. [Introduced in House] ...
22 S. 281 (is) To amend the Tariff Act of 1930 to clarify that forced or indentured labor includes forced or indentured child labor. [Introduced in Senate] ...
23 H.R. 4435 (rs) To clarify certain boundaries on the map relating to Unit NC-01 of the Coastal Barrier Resources System. [Reported in Senate] ...
24 H.Res. 345 (eh) [Engrossed in House] ...
25 S. 1925 (is) To promote environmental restoration around the Lake Tahoe basin. [Introduced in Senate] ...
26 H.R. 3905 (ih) To amend the Internal Revenue Code of 1986 to repeal the provision taxing policyholder dividends of mutual life insurance companies and to repeal the policyholders surplus account provisions. [Introduced in House] ...
27 H.R. 834 (eh) To extend the authorization for the National Historic Preservation Fund, and for other purposes. [Engrossed in House] ...
28 H.Con.Res. 223 (eh) [Engrossed in House] ...
29 H.R. 4845 (ih) To amend title 18, United States Code, with respect to the prohibition against political fundraising activities in Federal buildings. [Introduced in House] ...
30 S. 1731 (rfh) To amend the Clean Air Act to provide that certain environmental reports shall continue to be required to be submitted. [Referred in House] ...

Other Documents:

106th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions


1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy