HR 2378 · 106th Congress · Taxation

To amend the Internal Revenue Code of 1986 to clarify that advance pricing agreements between taxpayers and the Internal Revenue Service are confidential return information.

Introduced 1999-06-29· Sponsored by Rep. Houghton, Amo [R-NY-31]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1999-06-29)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to include any advance pricing agreement and any related background information within the definition of "return information" and to require an annual report with to respect to such agreements.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (4)

2 Democrats2 Republicans