To amend the Internal Revenue Code of 1986 to treat regional income tax collection agencies as States for purposes of confidentiality and disclosure requirements relating to tax returns and return information.

Amends the Internal Revenue Code to treat certain public entities jointly formed and operated by two or more municipalities for the purpose of collecting income tax as states for purposes of applying confidentiality and disclosure requirements relating to tax returns and return information.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3452 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 3452

To amend the Internal Revenue Code of 1986 to treat regional income tax 
   collection agencies as States for purposes of confidentiality and 
disclosure requirements relating to tax returns and return information.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 27, 2005

 Mr. Turner (for himself, Mr. Oxley, Mr. Ney, Mr. Hobson, Mr. Boehner, 
Mrs. Jones of Ohio, Mr. Kucinich, and Mr. Brown of Ohio) 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 treat regional income tax 
   collection agencies as States for purposes of confidentiality and 
disclosure requirements relating to tax returns and return information.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REGIONAL INCOME TAX COLLECTION AGENCIES TREATED AS STATES 
              FOR PURPOSES OF CONFIDENTIALITY AND DISCLOSURE 
              REQUIREMENTS.

    (a) In General.--Paragraph (5) of section 6103(b) of the Internal 
Revenue Code of 1986 (defining State) is amended by striking ``and'' at 
the end of subparagraph (A), by striking the period at the end of 
subparagraph (B) and inserting ``, and'', and by inserting after 
subparagraph (B) the following new subparagraph:
                    ``(C) for purposes of subsections (a)(2), (b)(4), 
                (d)(1), (h)(4), and (p), a public entity--
                            ``(i) which is jointly formed and operated 
                        by 2 or more municipalities--
                                    ``(I) each of which imposes a tax 
                                on income or wages,
                                    ``(II) each of which, under the 
                                authority of a State statute, collects 
                                such taxes through such entity, and
                                    ``(III) which collectively have a 
                                population in excess of 250,000 (as 
                                determined under the most recent 
                                decennial United States census data 
                                available), and
                            ``(ii) with which the Secretary (in his 
                        sole discretion) has entered into an agreement 
                        regarding disclosure.''.
    (b) Special Rules for Disclosure.--Subsection (d) of section 6103 
of such Code is amended by adding at the end the following new 
paragraph:
            ``(6) Limitation on disclosure to regional income tax 
        collection agencies treated as states.--For purposes of 
        paragraph (1), inspection by or disclosure to an entity 
        described in subsection (b)(5)(C) shall be for the purpose of, 
        and only to the extent necessary in, the administration of laws 
        of member municipalities in such entity relating to the 
        imposition of a tax on income or wages.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to disclosures made after the date of the enactment of this Act.
                                 <all>