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] ...


Google
 
Web GovRecords.org








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>

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 H.R. 5637 (cph) To provide that an amount available for fiscal year 2001 for the [Considered and Passed House] ...
2 S. 2439 (es) To authorize the appropriation of funds for the construction of the Southeastern Alaska Intertie system, and for other purposes. [Engrossed in Senate] ...
3 H.R. 4310 (ih) To amend title II of the Social Security Act to provide that an [Introduced in House] ...
4 S. 3146 (is) To preserve the sovereignty of the United States over public lands and acquired lands owned by the United States, and to preserve State sovereignty and private property rights in non-Federal lands surrounding those public lands and acquired l...
5 H.R. 208 (ih) To amend title 5, United States Code, to allow for the contribution of certain rollover distributions to accounts in the Thrift Savings Plan, to eliminate certain waiting-period requirements for participating in the Thrift Savings Plan, and...
6 H.R. 4940 (ih) To designate the museum operated by the Secretary of Energy in Oak Ridge, Tennessee, as the ``American Museum of Science and Energy'', and for other purposes. [Introduced in House] ...
7 S. 2507 (rs) To authorize appropriations for fiscal year 2001 for intelligence and intelligence-related activities of the United States Government, the Community Management Account, and the Central Intelligence Agency Retirement and Disability System, and...
8 S. 1912 (is) To facilitate the growth of electronic commerce and enable the [Introduced in Senate] ...
9 H.R. 4 (rh) To declare it to be the policy of the United States to deploy a national missile defense. [Reported in House] ...
10 S. 1629 (enr) To provide for the exchange of certain land in the State of Oregon. [Enrolled bill] ...
11 S. 2701 (is) To amend the Internal Revenue Code of 1986 to allow a tax credit for donations of computers to senior centers, to require a pilot program to enhance the availability of Internet access for older Americans, and for other purposes. [Introduced...
12 H.Con.Res. 19 (enr) [Enrolled bill] ...
13 H.R. 3218 (ih) To amend title 31, United States Code, to prohibit the appearance of Social Security account numbers on or through unopened mailings of checks or other drafts issued on public money in the Treasury. [Introduced in House] ...
14 H.R. 3456 (rds) To amend statutory damages provisions of title 17, United States Code. [Received in the Senate] ...
15 H.R. 1726 (ih) To allow States to develop or expand instant gun checking capabilities, [Introduced in House] ...
16 S. 1595 (es) To designate the United States courthouse at 401 West Washington Street in Phoenix, Arizona, as the ``Sandra Day O'Connor United States Courthouse''. [Engrossed in Senate] ...
17 S. 388 (es) To authorize the establishment of a disaster mitigation pilot program in the Small Business Administration. [Engrossed in Senate] ...
18 H.J.Res. 85 (rds) Appointing the day for the convening of the second session of the One Hundred Sixth Congress. [Received in the Senate] ...
19 S. 632 (rfh) To provide assistance for poison prevention and to stabilize the funding of regional poison control centers. [Referred in House] ...
20 H.R. 3071 (ih) To amend title XII of the Elementary and Secondary Education Act of 1965 to provide grants to improve the infrastructure of elementary and secondary schools. [Introduced in House] ...
21 H.R. 5542 (ih) To amend the Internal Revenue Code of 1986 to provide tax relief. [Introduced in House] ...
22 H.R. 5403 (ih) To restore Federal recognition to the Miami Nation of Indiana. [Introduced in House] ...
23 H.Res. 110 (ih) Congratulating the Government and the people of the Republic of El Salvador on successfully completing free and democratic elections on March 7, 1999. [Introduced in House] ...
24 S. 1439 (is) To terminate production under the D5 submarine-launched ballistic missile program. [Introduced in Senate] ...
25 S. 2757 (is) To provide for the transfer and other disposition of certain lands at Melrose Air Force Range, New Mexico, and Yakima Training Center, Washington. [Introduced in Senate] ...
26 H.Con.Res. 354 (ih) Commending Ambassador Stephen S.F. Chen for his many years of distinguished service to the Republic of China on Taiwan and for his friendship with the people of the United States. [Introduced in House] ...
27 H.Res. 481 (ih) Congratulating the Michigan State University men's basketball team on winning the 1999-2000 NCAA Men's Basketball Championship. [Introduced in House] ...
28 H.Res. 243 (eh) [Engrossed in House] ...
29 H.R. 1326 (ih) To continue and expand the program to provide assistance to separated and retired members of the Armed Forces to obtain certification and employment as teachers, to transfer the jurisdiction over the program to the Secretary of Education, a...
30 H.R. 1744 (ih) To authorize appropriations for the National Institute of Standards and Technology for fiscal years 2000 and 2001, and for other purposes. [Introduced 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

Additional

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