IRS Health Records Privacy Act of 2013

IRS Health Records Privacy Act of 2013 - Prohibits any officer or employee of the Internal Revenue Service (IRS) from inspecting protected health information of any individual (defined as individually identifiable health information transmitted by or maintained in electronic or other form or medium, except for information contained in certain education and employment records) except to the extent that such health information directly relates to a criminal violation of the internal revenue laws. Provides for civil and criminal penalties for violations of this Act. Requires the Secretary of the Treasury to notify any individual whose protected health information has been inspected in violation of this Act.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3041 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3041

  To prevent the Internal Revenue Service from unnecessarily seizing 
                     protected health information.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 2, 2013

  Mr. Murphy of Pennsylvania introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To prevent the Internal Revenue Service from unnecessarily seizing 
                     protected health information.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Health Records Privacy Act of 
2013''.

SEC. 2. LIMITATION IN INSPECTION OF PROTECTED HEALTH INFORMATION.

    (a) In General.--Except to the extent provided in section 7608(d) 
of the Internal Revenue Code of 1986 (as added by this Act), in 
administering and enforcing the internal revenue laws and the Patient 
Protection and Affordable Care Act, no officer or employee of the 
Department of the Treasury may inspect the protected health information 
of any individual.
    (b) Protected Health Information.--For purposes of this subsection, 
the term ``protected health information'' has the meaning given such 
term in section 160.103 of title 45, Code of Federal Regulation.
    (c) Criminal and Civil Penalties.--Any willful inspection in 
violation of subsection (a) shall be treated as an unauthorized 
inspection of return information for purposes of section 7213A of the 
Internal Revenue Code of 1986, and any knowing inspection (or by reason 
of negligence) in violation of subsection (a) shall be treated as an 
unauthorized inspection of return information for purposes of section 
7431 of such Code.
    (d) Notification of Inspection.--In the case of any inspection of 
an individual's protected health information in violation of subsection 
(a), the Secretary of the Treasury shall, as soon as practicable, 
notify the individual of such inspection.

SEC. 3. LIMITATIONS ON ACCESS TO PROTECTED HEALTH INFORMATION.

    (a) In General.--Section 7608 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(d) Limitations on Access to Protected Health Information.--
            ``(1) In general.--No protected health information may be 
        examined or seized in the execution of a warrant under this 
        section except to the extent such health information directly 
        relates to a criminal violation of the internal revenue laws 
        with respect to which the warrant was issued and is specified 
        therein. In executing any such warrant, the Secretary shall 
        take such steps as are necessary to minimize inadvertent access 
        or seizure of protected health information.
            ``(2) Protected health information.--For purposes of this 
        subsection, the term `protected health information' has the 
        meaning given such term in section 160.103 of title 45, Code of 
        Federal Regulation.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to warrants executed after the date of the enactment of this Act.
                                 <all>